In carrying out the production process , a company needs factors of production such as labor , raw materials and other materials that form the raw material into finished materials . The sacrifices made to get the factors of production is called a charge .
Cost is one of the centers of attention in economics , although there have been intensive efforts to uniformity , but there are still cost and expense namely : sacrifice , cost or material . Costs have elements include: acquisition costs , raw material costs, production costs and cost of sales.
In the literature of Indonesia cost means the price of goods , cost and expense translates into sacrifice , costs or expenses . Cost has elements include: Cost ( Acquistion Cost) cost of raw materials ( cost of materials ) , Production costs ( cost of production) and the cost of goods sold (Cost if goods sold ) .
Arif Arabia, et al (2000 : 2 ) defines the cost (cost ) the use of economic resources to obtain goods and services that are expected to benefit current or future . Cost (cost ) is measured in units of currency to the measurement of assets or with the addition of debt at the time cost (cost ) is used , the cost (cost ) will be the cost . Cost (cost ) which has not been utilized as an asset .
According to Hansen and Mowen (2001: 40), the cost is defined as cash and cash equivalents were sacrificed to obtain goods or services that are expected to provide benefits now or in the future for the organization
Understanding the cost proposed by Welsch Hitlon Gordan (2002: 262) explains that the amount of expenditure which is recorded entirely as a treasure and will be spending when spent in the future. So the case is the approximate cost of the property. And expenditures are defined as expenditures which are now consumed or fees that have been spent.
Simamora Hendry (2000: 80) defines the cost (cost) is being sacrificed for the benefit of goods and services are expected to benefit current or future for the organization. From the definition above, in essence argued that, cost is an economic sacrifice that can be measured in units of money has occurred or that will occur potential to achieve specific objectives namely the production of goods and services.
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