JARGON OF ECONOMICS IN ENGLISH
No
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ENG
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INA
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1
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Absorption costing
|
Perhitungan biaya serapan
|
2
|
Account analysis
|
Analisis akun
|
3
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Action analysis report
|
Laporan analisis tindakan
|
4
|
Activity base
|
Basis aktivitas
|
5
|
Activity measure
|
Ukuran aktivitas
|
6
|
Activity variance
|
Varian aktivitas
|
7
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Activity-based costing −ABC
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Perhitungan biaya berdasarkan aktivitas
|
8
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Activity-based
Management −ABM
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Manajemen berdasarkan aktivitas
|
9
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Administrative costs
|
Biaya administrasi
|
10
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Appraisal cost
|
Biaya penilaian
|
11
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Batch-level activities
|
Aktivitas tingkat batch
|
12
|
Bill of materials
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Daftar kebutuhan bahan
|
13
|
Break-even point
|
Titik impas
|
14
|
Budget
|
Anggaran
|
15
|
Budget committee
|
Komite anggaran
|
16
|
Cash budget
|
Anggaran kas
|
17
|
Committed fixed costs
|
Biaya tetap terikat
|
18
|
Common cost
|
Biaya umum
|
19
|
Contribution approach
|
Pendekatan kontribusi
|
20
|
Contribution margin
|
Margin kontribusi
|
21
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Contribution margin ratio−CM ratio
|
Rasio margin kontribusi−MK
|
22
|
Controlling
|
Pengendalian
|
23
|
Conversion cost
|
Biaya konversi
|
24
|
Cost behavior
|
Perilaku biaya
|
25
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Cost driver
|
Pemicu biaya
|
26
|
Cost object
|
Objek biaya
|
27
|
Cost of good manufactured
|
Harga pokok produksi
|
28
|
Cost structure
|
Struktur biaya
|
29
|
Cost-volume-profit−CVP graph
|
Garfik biaya-volume-laba−BVL
|
30
|
Customer-level
activities
|
Aktivitas tingkat pelanggan
|
31
|
Decision making
|
Pengambilan keputusan
|
32
|
Degree of operating
leverage
|
Tingkat leverage operasi
|
33
|
Dependent variable
|
Variabel dependen
|
34
|
Differential cost
|
Biaya diferensial
|
35
|
Differential revenue
|
Pendapatan diferensial
|
36
|
Direct labor
|
Biaya langsung
|
37
|
Direct labor budget
|
Anggaran tenaga kerja langsung
|
38
|
Direct material budget
|
Anggaran bahan baku langsung
|
39
|
Direct materials
|
Bahan langsung
|
40
|
Discretionary fixed
costs
|
Biaya tetap kebijakan
|
41
|
Engineering approach
|
Pendekatan teknik
|
42
|
Enterprise risk
management
|
Manajemen risiko perusahaan
|
43
|
Equivalent units of production
|
Unit ekuivalen produksi
|
44
|
External failure cost
|
Biaya kegagalan eksternal
|
45
|
FIFO Method
|
Metode FIFO
|
46
|
Finished goods
|
Barang jadi
|
47
|
First-stage allocation
|
Alokasi tahap pertama
|
48
|
Fixed cost
|
Biaya tetap
|
49
|
High-low method
|
Metode tinggi-rendah
|
50
|
Incremental analysis
|
Analisis inkremental
|
51
|
Incremental cost
|
Biaya inkremental
|
52
|
Independet variable
|
Variabel independen
|
53
|
Indirect cost
|
Biaya yidak langsung
|
54
|
Indirect labor
|
Tenaga kerja tidak langsung
|
55
|
Indirect materials
|
Bahan tidak langsung
|
56
|
Interal failure cost
|
Biaya kegagalan internal
|
57
|
Inventoriable cost
|
Biaya yang dapat diakui sebagai
persediaan
|
58
|
Job cost sheet
|
Kartu biaya
|
59
|
Job-order costing system
|
Sistem perhitungan harga pokok pesanan
|
60
|
Labor direct
|
Tenaga kerja langsung
|
61
|
Least-squares regression method
|
Metode least-squares regression
|
62
|
Linear cost behavior
|
Perilaku biaya linear
|
63
|
Manufacturing overhead
|
Overhead pabrik
|
64
|
Margin of safety
|
Batas keamanan
|
65
|
Mixed costs
|
Biaya campuran
|
66
|
Normal cost system
|
Sistem perhitungan biaya normal
|
67
|
Operating leverage
|
Leverage operasi
|
68
|
Opportunity cost
|
Biaya kesempatan
|
69
|
Performance report
|
Laporan kinerja
|
70
|
Period costs
|
Biaya periode
|
71
|
Planning
|
Perencanaan
|
72
|
Planning budget
|
Anggaran yang direncanakan
|
73
|
Prcessing department
|
Departemen pemrosesan
|
74
|
Prevention cost
|
Biaya pencegahan
|
75
|
Prime cost
|
Biaya pokok
|
76
|
Process costing
|
Perhitungan harga pokok proses
|
77
|
Product cost
|
Biaya produk
|
78
|
Production budget
|
Anggaran produksi
|
79
|
Product-level activities
|
Aktivitas tingkat produk
|
80
|
Quality cost
|
Biaya kualitas
|
81
|
Raw materials
|
Bahan baku
|
82
|
Raw materials
|
Bahan baku
|
83
|
Responsibility accounting
|
Akuntansi pertanggungjawaban
|
84
|
Revenue variance
|
Varian pendapatan
|
85
|
Sales budget
|
Anggaran penjualan
|
86
|
Sales mix
|
Bauran penjualan
|
87
|
Second-stage allocation
|
Alokasi tahap kedua
|
88
|
Selling costs
|
Biaya penjualan
|
89
|
Spending variance
|
Varian pengeluaran
|
90
|
Sunk cost
|
Biaya tertanam
|
91
|
Target profit analysis
|
Analisis target laba
|
92
|
Time tickets
|
Kartu jam kerja
|
93
|
Transaction driver
|
Pemacu transaksi
|
94
|
Treaceable fixed cost
|
Biaya tetap yang dapat ditelusuri
|
95
|
Unit-level activities
|
Aktivitas tingkat unit
|
96
|
Unit-level activities
|
Aktivitas tingkat unit
|
97
|
Variable expense ratio
|
Rasio beban variabel
|
98
|
Variavle cost
|
Biaya variabel
|
99
|
Weighted average method
|
Metode rata-rata tertimbang
|
100
|
Work in process
|
Barang dalam proses
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