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Hamzah Ritchi, FE UNPAD
Akuntansi Biaya
Sesi 1: PengenalanAkuntansi Biaya
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Managerial versus Financial Accounting
Accounting System
(accumulates financial and
managerial accounting data)
Managerial Accounting
Information for decision
making, and control
of an organizationsoperations.
Financial Accounting
Published financial
statements and other
financial reports.
Internal
Users
External
Users
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ManagementAccounting:
DifferentFromFinancialAccounting
FINANCIAL ACCOUNTING MANAGERIALACCOUNTING
AUDIENCE External : Stockholders,creditors, tax authorities Internal : Workers, managers,executivePURPOSE Report on pastperformance to externalparties; contracts withowners and lenders
Inform internal decisions made byemployees and managers;feedback and control on operatingperformance.TIMELINESS Delayed; historical Current, future orientedRESTRICTIONS Regulated : rules driven bygenerally acceptedaccounting principles andgovernment authorities
No regulations; systems andinformation determined bymanagement to meet strategic andoperational needs
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ManagementAccounting:
DifferentFromFinancialAccounting
FINANCIALACCOUNTING MANAGERIALACCOUNTINGTYPE OFINFORMATION
Financial measurementsonly
Financial, plus operational andphysical measurements onprocesses, technologies,suppliers, customers, andcompetitors
NATURE OFINFORMATION Objective, auditable,reliable, consistent, precise More subjective and judgmental;valid, relevant, accurateSCOPE Highly aggregate; report onentire organization Disaggregate; inform localdecisions and actions
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Pengertian Akuntansi Biaya:
Sempit : Proses penetapan biaya untukmemproduksi barang, menyediakan jasa ataupelaksanaan aktivitas.
Luas : Suatu alat untuk melengkapi manajemendengan peralatan yang dibutuhkan untukmelakukan perencanaan dan pengendalian,
untuk meningkatkan kualitas dan efektivitas,dan untuk membuat keputusan rutin danstrategis.
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Other DefinitionAn accounting system that measure and report
financial and non financial information relating
to the cost of acquiring or utilizing resources inan organization. It provides information both for
management accounting and financial
accounting.
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The Purpose of Cost
Accounting:Identification: recognition and evaluation of business
transactions and other economic events for appropriate
accounting action.
Measurement: quantification, including estimates, of
business transactions or other economic events that
have occurred or forecasts of those that may occur.
Accumulation: disciplined and consistent approaches to
recording and classifying appropriate business
transactions and other economic events.
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The Purpose of Cost
Accounting:
Analysis: determination of the reasons for the reported
activity and its relationship with other economic events
and circumstances.
Preparation and interpretation: meaningful coordination
of accounting and/or planning data to provide
information, presented logically, which includes, if
appropriate, the conclusions drawn from those data.
Communication: reporting pertinent information to
management and others for internal and external uses
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Cost Accounting and CostAccountants
Its Relationship and Its Rolein Organization
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Managing Resources, Activities, and People
An organization . . .
Acquires Resources
Hires People
Organized set
of activities
Decision
Making
Planning
Directing
Controlling
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Work of Management
Planning
Controlling
Directing and
Motivating
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COST MANAGEMENT : AN OVERVIEWA Typical Organization Chart, Showing the Function of the Controller
Chief ExecutiveOfficer
Chief Financial
OfficerVice President for
MarketingVice President for
Operations
Controller TreasurerChief Information
Officer
CostManagement
Functions of the
Controller
Financial Systems
Other Reporting Obligations
Financial Reporting
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Line and Staff Positions
A line position isdirectly involved inachieving of the
basic objectives of anorganization.
Example: A productionsupervisor in a
manufacturing plant.
A staffpositionsupports and
assists linepositions.
Example: Acost accountantin the
manufacturingplant.
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DEPARTEMEN AKUNTANSI BIAYA(Cost Department)
Hubungan dengan Departemen-Departemen Lainnya
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ControllerThe chief managerial and financial
accountant responsibility for:
Financial planning and analysis.
Cost control.
Financial reporting.
Accounting information systems.
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TreasurerResponsible for raising capital and
safeguarding the organizations
assets. Supervises relationships with financial
institutions.
Works with investors and potential
investors.Manages investments.
Establishes credit policies.
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Internal AuditorResponsible for reviewing the accounting
procedures, records, and reports in both thecontrollers and the treasurers area of
responsibility.
Expresses an opinion to topmanagement regarding theeffectiveness of theorganizations accountingsystem.
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Evolution and Adaptation in
Managerial AccountingService Vs. Manufacturing
Firms
Emergence of NewIndustries
Global Competition
Focus on the Customer
Cross-Functional Teams
Computer-Integrated
Manufacturing
Product Life Cycles
Time-Based Competition
Information andCommunication
Technology
Just-in-Time Inventory
Total QualityManagement
Continuous Improvement
Change
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Managerial Accounting as a Career
Professional Organizations
Institute of Management Accountants (IMA)
Publishes
Management
Accountingand research
studies.
Administers
Certified
ManagementAccountant
program
Develops
Standards of
Ethical
Conduct for
Management
Accountants
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Professional Ethics
Ethical business practices build trust andpromote loyal, productive relationships with
customers, employees and suppliers.
Many companies have written codes ofethics which serve as guides for employees
to follow.
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Professional Ethics
Competence
ConfidentialityIntegrity
Objectivity
Resolution of Ethical Conflict
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Professional Ethics
Avoid conflicts of interestand advise others of
potential conflicts.
Recognize and
communicate personal and
professional limitations.
Do not subvert
organizations
legitimate
objectives.
Integrity
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Professional Ethics
Integrity
Avoid activities that couldaffect your ability to
perform duties.
Communicate
unfavorable as well as
favorable information.
Refrain fromactivities
that could
discredit the
profession.
Refuse giftsor favors
that might
influence
behavior.
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Professional Ethics
Objectivity
Communicate informationfairly and objectively.
Disclose all informationthat might be useful to
management.
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h i hi A
End of Class
Thank You