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Cost Accounting is systematic recording and analysis of the costs of material, labor, and overhead incident to production. Understanding the concept of it not only important for companies that aim to make profit, but also for the government to maximize people welfare. One example of it is in how the government formulate tax incentive policy to maintain price for important goods/service and encourage potential economic sectors.
The government can encourage companies to produce goods/services that most people need at a cheaper price by relieving tax on production inputs. Tax incentives can be given in the form of VAT exemption on raw materials and capital goods. With lower burden of tax, overall burden of company are also lowered so the output price can be maintained at reasonable level. Examples of the policy is VAT exemption for trains, planes, as well as their spare parts to support public transport facilities.
Governments can also develop important sectors that still requires high cost by providing tax relief during early years of establishment so the tax burden can be lower and companies on those sectors may run their business efficiently. Provision of course pay attention to certain conditions such as type of business, the value of the investment, and the amount of labor that is absorbed so that the maximum benefit for the economy. One example of the policy is Tax Holiday which gives pioneer sectors (such as basic metals, petroleum and refining, industrial machinery, renewable resources, and telecommunications equipment) income tax exemption up to 15 years.
We can conclude that the government needs to understand cost accounting to design the right policy to support the production of important goods/services or the establishment of important sectors for the goods of economy. However, understanding only cost accounting is not enough because the government must also consider other factors beyond the company’s control such as economic conditions, ease of business administration, infrastructure, etc. Further study considering it all is needed to specify the which goods/services can be provided facilities, who could benefit the policy, and what kind of tax incentives should be given.
 http://www.merriam-webster.com/dictionary/cost%20accounting, accessed 7 September 2016.
 As regulated in Government Regulation Number 69 Year 2015
 As regulated in Ministry of Finance Regulation Number PMK 159/PMK.010/2015