1 intro to manag accounting
TRANSCRIPT
-
7/26/2019 1 Intro to Manag Accounting
1/17
Peran, Perkembangan, dan Arah
Akuntansi Manajemen
diringkas dan dituturkan kembali oleh:
(altaf)1
P
ROGRAMS
TUDID-IVAKUNTANSI
1 atb
-
7/26/2019 1 Intro to Manag Accounting
2/17
-
7/26/2019 1 Intro to Manag Accounting
3/17
Tujuan dan Informasi dalam Akuntansi
Manajemen
Tujuan Akman Costing produk (brg/jasa)
Perencanaan, pengendalian, evaluasi, dan
perbaikan terus-menerus (continuous
improvement) Pengambilan keputusan
Informasi dalam costing & decision making
3
Management
process
Planning
Controlling
Decision making
feedback,
performance report
-
7/26/2019 1 Intro to Manag Accounting
4/17
Akuntansi Manajemen vs Akuntansi Keuangan
4
for external users and follows restrictive
rules and regulations (FASB & SEC)
for internal users (managers) who plan,
control, and make decisions
-
7/26/2019 1 Intro to Manag Accounting
5/17
Perkembangan Akman
1880 - 1925
Fokus pada product costing (produk mana yang memberi profitterbanyak)
1925 - 1950
Fokus pada inventory costing
19501960 perbaikan atas inventory costing (bagaimana
memperoleh informasi persediaan by system)
1980
Improvement
5
-
7/26/2019 1 Intro to Manag Accounting
6/17
Fokus Akman saat ini
ABM ABC improves accuracy ofassigning costsTQM,zero defect
Customerorientation,strategic
positioning
competitive advantage;cost leadership vs
differentiation; valuechain
Time,efficiency
Cross
functionalperspective
value chain from
manufacturing tomarketing to distributionto customer service
E-
business;cost
reduction
6
Con
tinuousimprovement
Con
tinuousimprovement
Akman terkait dg marketing, manajemen, teknis mesin (engineering), finance, dan fungsi
bisnis lain pdkt value-chain
-
7/26/2019 1 Intro to Manag Accounting
7/17
Industrial Value Chain
7
Supply chainmanagement:
mengelola arus material
dari pemasok/hulu,
mengubahnya menjadi
FG, mendistribusikan ke
pelanggan/hilir
Industrial value chain:aktivitas value-creating
dari RM dasar hingga ke penjualan produk
akhir ke konsumen akhirketerlibatan unit bisnis/UB lain (linked)
Internal
value chain:aktivitas
merancang,
mengembangkan,
memproduksi,memasarkan, dan
mengirimkan produk ke
pelanggan
-
7/26/2019 1 Intro to Manag Accounting
8/17
Peran Akman saat ini
Fungsi lini core business, fungsi staf supporting
Controller: Kabag Akuntansi(chief accounting officer),
mengawasi semua departemen akuntansi Karena perannya penting, ia anggota Tim Manajemen Puncak yang
aktif dlm planning, controlling, & dec making
Orientasi tugas ke luar dan ke dalam 8
-
7/26/2019 1 Intro to Manag Accounting
9/17
Peran Akman dan Isu Etik
Sarbanes-Oxley: tingkatkan peran Akman dg perketat regulasi (corporate governance)
bangun sistem kendali terhadap manajemen
tingkatkan pentingnya penilaian manajemen ataspengendalian internal
Tujuan Akman profit maximization
9
The objective of profit maximization should be constrainedby the requirement that profits be achieved through legal
and ethical means.
-
7/26/2019 1 Intro to Manag Accounting
10/17
Sarbanes-Oxley Act of 2002
In June 2002, Congress passed the Sarbanes-Oxley Act. This legislation was
passed in response to the collapse of Enron and the revelations of securities
fraud and accounting misconduct associated with companies such as
WorldCom, Adelphia, and HealthSouth. The Sarbanes-Oxley Act (SOX)
established stronger government control and regulation of public companies
in the United States. SOX applies to publicly traded companies, companies
that issue stock traded on U.S. Stock exchanges. Major sections of SOX
include establishment of the Public Company Accounting Oversight Board
(PCAOB), enhanced auditor independence, tightened regulation of corporate
governance, control over management, and management/auditor assessment
of the firms internal controls. SOX also led to increased attention tocorporate ethics.
10
Tugas Baca & Analisis
-
7/26/2019 1 Intro to Manag Accounting
11/17
Ethical Behavior
For moral or ethical education to have meaning, there must be agreement onthe values that are considered right.Ten of these values are identified anddescribed by Michael Josephson in Teaching Ethical Decision Making andPrincipled Reasoning.The study of history, philosophy, and religion reveals astrong consensus as to certain universal and timeless values essential to theethical life.These ten core values yield a series of principles that delineate right andwrong in general terms. Therefore, they provide a guide to behavior.
How about our core values of MOF?
11
Ten core values
1. Honesty
2. Integrity
3. Promise keeping4. Fidelity (loyality...)
5. Fairness
6. Caring for others
7. Respect for others
8. Responsible citizenship9. Pursuit of excellence
10. Accountability
Tugas Baca & Analisis
-
7/26/2019 1 Intro to Manag Accounting
12/17
Sertifikasi pemegangnya harus memenuhi
persyaratan akademis; pengalaman; dan tes
12
Institute of Management Accountants (IMA) menyelenggarakan CMA
Area yang diujikan: (1) economics, finance, management; (2) financialaccounting and reporting; (3) management reporting, analysis, behavioral
issues; (4) decision analysis and information systems Terlihat banget bhw Akman butuh multidisipliner
Certified Management Accountant (CMA)
CPA diizinkan untuk menjalani profesi sebagai auditor eksternal
Beberapa UB mensyaratkan Akuntan Manajemen memiliki CPA
Certified Public Accountant (CPA)
Certified Internal Auditor (CIA)
-
7/26/2019 1 Intro to Manag Accounting
13/17
Artikel Sektor Publik
Artikel no. 1 Supplemental Guidance public sector definition
13
Tugas Baca & Analisis
-
7/26/2019 1 Intro to Manag Accounting
14/17
Latihan
1-2 Management Accounting versus Financial
Accounting
1-5 Current Focus of Management Accounting
14
-
7/26/2019 1 Intro to Manag Accounting
15/17
Latihan: 1-2 Management Accounting versus
Financial Accounting
The actions that follow are associated with a firms accounting information system. a) Preparing a report that details profit by customer
b) Preparing an income statement that complies with generally accepted accounting
principles
c) Preparing a monthly cash budget
d) Voluntarily reporting safety costs to potential and existing investors
e) Research to determine how to report an uninsured facility destroyed by flood
f) Reporting on the trends in defect rates to the plant manager
g) Determining the cost of dropping a product
h) Determining the cost of producing a new product
i) Determining the cost of bad debts for the balance sheet
j) Assessing postpurchase costs
k) A report that shows a trend in warranty costs
l) Reporting the value of marketable securities
m) Determining how to consolidate the financial reports of two subsidiaries
n) A report comparing the activity-based product costs with traditional product costs
Required
Classify the above actions as belonging either to management accounting or financialaccounting. 15
-
7/26/2019 1 Intro to Manag Accounting
16/17
Latihan: 1-5 Current Focus of Management
Accounting
Match the following items:
16
Statements Options
1. Continuous reduction in cost
2. Linked set of value-creating activities
3. Using cost data to identify superior strategies
4. Selling over the Internet
5. A products total tangible and intangible benefits
6. Suppliers and customers
7. Flow of materials from upstream to downstream
8. Internal value chain9. Zero defects
10. Realization of less sacrifice
11. Activity-based costing and process value analysis
a) Strategic cost management
b) Total quality management
c) Internal linkages
d) Activity-based management
e) Customer value
f) E-business
g) Industrial value chain
h) External linkages
i) Total productj) Supply chain management
k) Efficiency
-
7/26/2019 1 Intro to Manag Accounting
17/17
Tugas
Research assignment Berdasarkan jurnal Membumikan Akuntansi
Manajemen (InfoArtha, 2009), Mengapa perkembangan Akman meluas? Jelaskan apa saja fokus Akman saat ini?
Resume kasus Enron (maks. 2 halaman) Carilah kode etik yang diberlakukan di organisasi
sektor privat/publik di Indonesia
Next meeting: pemaparan Artikel #1 sektor publik Kode etik
17