Wie können Sie Ihr Wissen über die Kostenrechnung für nicht-traditionelle Unternehmen entwickeln?

Cost accounting is the process of measuring and analyzing the costs of producing goods or services, and how they relate to the profitability and performance of a business. Cost accounting can help you make better decisions, optimize resources, and improve efficiency. However, cost accounting is not a one-size-fits-all solution. Different types of businesses may have different cost structures, challenges, and opportunities. How can you develop your cost accounting knowledge for non-traditional businesses, such as startups, e-commerce, or social enterprises? Here are some tips to help you expand your skills and adapt to different scenarios.

Developing cost accounting knowledge for non-traditional businesses requires a holistic approach that combines a strong foundation in traditional principles with a flexible and adaptive mindset. By understanding the unique aspects of each business model, staying informed about industry trends, and leveraging technology and collaboration, you can enhance your ability to navigate the complex and evolving landscape of non-traditional industries. Continuous learning and a proactive approach to staying updated will position you as a valuable asset in managing costs effectively in diverse business environments.

Apapun bidang usahanya, struktur biaya produk tetap sama, bahan baku, tenaga kerja dan overhead. Untuk perusahaan dibidang IT, bahan baku bisa berupa perangkat keras dan perangkat lunak, tenaga kerja adalah orang yang terlibat dalam produsinya sedangkan overhead adalah biaya penunjang. Jenis biaya yang sulit diukur adalah biaya tenaga kerja karena menyangkut skill.

Non-traditional businesses are mainly focused on the new digital technologies. E-commerce, social networks, etc. In order to use cost accounting in the most usefull way, it is necessary to adopt new knowledge, methods, principles of functioning of new businesses. This is possible through attending new courses, case studies, communicating with people who are directly involved in the operational part of those businesses. It is desirable to acquire some basic knowledge from these new technologies. By collecting that information, we will get to know the types of costs that can arise, with cost centers, and thus we will get tools with which we can manage costs in the best possible way.

The core techniques and principles of cost accounting have its origin in "traditional" businesses with a strong supply chain / manufacturing component. In that context, a cost accounting professional, by definition, needs to become a specialist on all the involved logistics and manufacturing processes and gain a unique view on how costs are generated and what are the drivers that allow those to be optimized, be it via higher throughput or automation. That vantage point view mindset of the cost accountant is transferrable to any kind of business, "traditional" or not. The key is to have a comprehensive and integrated view of all business flows and processes (being those physical or not) and translate those into financial impacts.

One time at work, I realized the importance of broadening my cost accounting skills for non-traditional businesses by delving into new tools and technologies. Non-traditional businesses often tap into diverse sources of cost data like web analytics, customer feedback, and social media metrics. Understanding how they extract valuable insights from unconventional channels becomes pivotal. This exploration extends to the utilization of cutting-edge software and platforms, including cloud computing, artificial intelligence, and blockchain. These technologies redefine how cost data is stored, processed, and visualized, presenting a paradigm shift in traditional accounting methodologies.

One thing I've found helpful for expanding my understanding of cost accounting for non-traditional businesses is joining online communities and networks. Participation in these online communities provides a wealth of learning opportunities, allowing me to glean insights, tips, and experiences from others in the field. Whether on social media, forums, blogs, podcasts, or webinars, these digital spaces offer dynamic avenues for continuous learning. The ability to pose questions, share personal experiences, and receive constructive feedback creates a collaborative environment that transcends traditional educational settings.

To excel in cost accounting, I recommend obtaining the Certified Management Accountant (CMA) designation. This globally recognized credential focuses on advanced financial management and strategic decision-making skills.

Flowchart the process you want to cost. Identify the internal controls in place. Determine which steps are quantified in some unit of measure. Find indirect methods of determining the dollar value per unit of measurement.

What's the purpose of the business? Grow Valuation? Revenue? Control and measure. Understanding of operation is pivotal. Otherwise you are building a ponzi to sell.

The article could have provided a brief mention of non-traditional businesses to remind readers of their relevance. Cost accounting principles and techniques are not exclusive to traditional businesses and can be applied in a wide range of industries and sectors. Here are a few examples of non-traditional businesses where cost accounting can have a significant impact: E-commerce Software as a Service (SaaS) Renewable Energy Shared Economy Platforms Healthcare Services