Akuntansi Manajemen
Akuntansi Manajemen
Akuntansi Manajemen
Oleh:
1. INTRRODUCTION
2. COST CONSEP AND BEHAVIOR
3. PRODUCT COSTING & SUPPORT COST ALOCATTION
4. ABC
5. ABM
6. BUDGET AND CONTROL
7. RESPONSIBILITY ACCOUNTING
8. STRATEGIC COST MANAGEMENT
9. COST PROFIT VOLUME ANALYSIS
10. TACTICAL DECISION MAKING
11. BALANCED SCORE CARD
12. CAPITAL INVESMENT DECISION
13. IVENTORY MANAGEMENT AND TARGET COSTING
14. QUALITY AND ENVIROMENT COST MANAGEMENT
The managerial accounting system mempunyai
3 tujuan umum:
1. To provide information for costing out
services, products, and other objects of
interest to management.
2. To provide information for planning,
controlling, evaluating, and continuous
improvement.
3. To provide information for decision
making.
Management Accounting
Information System
Collecting Special Reports
Measuring Product Costs
Storing Customer Costs
Analyzing Budgets
Reporting Performance Reports
Economic Events Managing Personal Communication
Users
Management Process
Controlling
Decision Making
Management Process
Decision Making
Differentiate Between
Management Accounting and
Financial Accounting
Management Accounting Financial Accounting
1. Internally focused 1. Externally focused
Targeted Users
Management
accounting
focuses on
providing
information for
internal users.
Targeted Users
ABC
Company
Annual
Report
Management Accounting Financial Accounting
1. Internally focused 1. Externally focused
Management
Financial accounting
accounting is notmust
reporting subject to the
follow therequirements
accounting
of generally set
procedures accepted
by theaccounting
FASB. principles.
Management Accounting Financial Accounting
1. Internally focused 1. Externally focused
For management
The restrictions imposed
accounting,
on financial
the financial
accounting
or
tend to produce
nonfinancial information
objectivemay
andbeverifiable
much morefinancial
information.
subjective in nature.
Management Accounting Financial Accounting
1. Internally focused 1. Externally focused
Management
accounting strongly
emphasizes providing
information about
future events.
Time Orientation
Financial
accounting
mencatat dan
melaporkan
kegiatan-kegiatan
yang telah terjadi
Management Accounting Financial Accounting
1. Internally focused 1. Externally focused
Financial
accounting focuses
on overall firm
performance.
Management Accounting Financial Accounting
1. Internally focused 1. Externally focused
5. Internal evaluation and decisions based 5. Information about the firm as a whole
on very detail information
It includes aspects
Management accounting
of managerial
is mucheconomics,
broader than
industrial
financial
accounting. and management science.
engineering,
Historical Description of
Management Accounting
Strategic cost management adalah penggunaan data biaya untuk pengembangan dan
mengidentifikasi strategi-straegi superior yang akan menghasilakan keunggulan
bersaing yang berkelanjutan.
Strategies:
1) Cost leadership
2) Superior products through
differentiation
Current Focus of Management Accounting
Value-Chain Framework
The internal value chain adalah rangkaian aktifitas yang dibutuhkan untuk mendisain,
mengembangkan, produksi, pemasaran, dan pengiriman produk dan pelayanan pada
pelanggan
• Konsep biaya:
cost?
expance?
Different cost for diffrent purpuse?
Design
Service Develop
Distribute Produce
Market
Product Costing Definitions
Value-Chain Operating Product Traditional Product
Product Costs Costs Costs
Research and
Development
Marketing Marketing
Customer Customer
Service Service
Pricing Decisions Strategic Design Decisions External Financial
Product-Mix Decisions Tactical Profitability Reporting
Strategic Profitability Analysis
Analysis
Cost –volume- profit
• Penjualan=total biaya
• CM=fix cost
ABC?
• Fungsi?
• Perusahaan yg 1 product or multi product?
• Apa beda dg yg traditional?
Keunggulan ABC
Sumber Daya
Dimensi Proses
Analisis Ukuran
Aktivitas
penggerak Kinerja
Produk &
Pelanggan
Dimensi Biaya
Dimensi Manajemen Berdasarkan
Aktivitas
1. Dimensi Biaya
Merefleksikan kebutuhan untuk membagi
sumber daya biaya (cost of resources) terhadap
aktivitas dan biaya aktivitas (cost of activities)
terhadap obyek biaya (cost object), seperti
pelanggan dan produk agar dapat menganalisis
keputusan kritikal. Keputusan tersebut
termasuk penetapan harga, pengadaan produk
dan penetapan prioritas untuk usaha perbaikan.
Dimensi Manajemen Berdasarkan
Aktivitas
2. Dimensi Proses
Merefleksikan kebutuhan untuk suatu kategori
informasi yang baru mengenai kinerja
aktivitas. Informasi ini menunjukkan apa yang
menyebabkan pemicu biaya dan bagaimana
pengukuran kinerjanya.
Budgeting: Planing and control
Segmented Reporting; Investment
Centre Evaluation and Transfer Pricing
Tactical Decision Making
Inventory Management
Quality cost and Productivity
Measurement and Control
Environmental Cost Management
Environmental Cost Management
• Isu-isu terkini akuntansi manajemen: Balanced
scorecard, Environmental Cost Management,
kaizen (continuous improvement), total quality
management (TQM), dll