a. sesi 01 basic concept managerial accounting
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Copyright 2009 by The McGraw-Hill Companies, Inc. All rights reserved.McGraw-Hill/Irwin
SESI 01:KONSEP
AKUNTANSI
MANAJEMEN
&
PERILAKU BIAYA
Materi: Bersumber dari PPT Buku Managerial Accounting Ronald W. Hilton
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Tak Kenal Maka TaK SaYang..
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TAK KENAL MAKA TAK SAYANG...
NAMA : ACHMAD ZAKY,SE.,MSA.,Ak.,SAS.,CMA.,CA
NICK NAME : BANG JACK / ABU DZAKY
TTL : MALANG,24 OKTOBER 1984
BLOG : keuangansyariah.lecture.ub.ac.id
PENGALAMAN: STAFF AKADEMIK JAFEB UB
KETUA & TRAINER TETAP IFAS
KABID PENGAWASAN KEUANGAN - SPI UB
AUDITOR KAP KBAA
TRAINER TETAP CAAT FORUM
SEKRETARIS PROGRAM PPAk JAFEB UB (s/d 2014)
STAF KEUANGAN PPAk JAFEB UB (s/d 2010)
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Deskripsi Matakuliah
Matakuliah ini merupakan kelanjutan dari mata kuliahyang sama pada program S1, dimana penekananpada kuliah ini adalah mengenai penerapan konsep-konsep tersebut dalam dunia praktek. Selain itu, juga
akan dibahas perkembangan muthakhir dalam bidangakuntansi manajemen, seperti:
activity-based costing, dan
quality costing, target costing.
Mata kuliah ini merupakan mata kuliah tingkat lanjutan.Pemahanan mengenai basic management accountingharus sudah dimiliki oleh mahasiswa untuk bisamengikuti mata kuliah ini dengan baik.
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Metode Pengajaran
Kuliah akan diselenggarakan dengan modeldiskusi dengan mempergunakan kasus-kasus yang diberikan.
Peserta pendidikan profesi diwajibkanuntuk membaca materi yang ada dan
membahas kasus-kasus yang diberikan.Partisipasi aktif peserta pendidikanprofesi dalam diskusi sangat dibutuhkan, dan
akan menentukan nilai akhir. 1-5
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Managerial accounting is the process of Identifying Measuring Analyzing
Interpreting Communicating information
Define Managerial Accounting
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Managing Resources, Activities,and People
An organization . . .
Acquires Resources
Hires People
Organized setof activities
DecisionMaking
Planning
Directing
Controlling
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How Managerial Accounting AddsValue to the Organization
Providing information for decision making andplanning.
Assisting managers in directing and controlling
activities. Motivating managers and other employees
towards organizations goals.
Measuring performance of activities, managers,and other employees.
Assessing the organizations competitive position.
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Managerial versus FinancialAccounting
Managerial Accounting Financial Accounting
Users of Information Managers, within the organization. Interested parties, outside the organization.
Regulation Not required and unregulated, since it is intended
only for management.
Required and must conform to generally accepted
accounting principles. Regulated by the Financial
Accounting Standards Board, and, to a lesser
degree, the Securities and ExchangeCommission.Source of Data The organization's basic accounting system, plus
various other sources, such as rates of effective
products manufactured, physical quantities of
material and labor used in production, occupancy
rates in hotels and hospitals, and average take-offdela s in airlines.
Almost exclusively drawn from the organization's
basic accounting system, which accumulates
financial information.
Nature of Reports and
Procedures
Reports often focus on subunits within the
organization, such as departments, divisions,
geographical regions, or product lines. Based on a
combination of historical data, estimates, and
projections of future events.
Reports focus on the enterprise in its entirety.
Based almost exclusively on historical transaction
data.
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Major Themes in ManagerialAccounting
Managerial
Accounting
Informationand Incentives
Costs andBenefits
Evolution andAdaptation
BehavioralIssues
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Evolution and Adaptation inManagerial Accounting
E-Business
Service vs.
Manufacturing Firms
Emergence of NewIndustries
Global Competition
Focus on the Customer
Cross-Functional Teams
Product Life Cycles
Time-Based
CompetitionInformation andCommunication
Technology
Just-in-Time Inventory
Total Quality Management
Continuous Improvement
Change
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ObjectivesMeasure the cost of resources
consumed.
Identify and eliminate non-value-added costs.
Determine efficiency andeffectiveness of majoractivities.
Identify and evaluate newactivities that can improve
performance.
Cost Management Systems
CostManagement
System
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ProductDesign
Researchand
Development
Strategic Cost Management andthe Value Chain
Securing raw
materials andother resources
Production
Marketing
Distribution
CustomerServiceStart
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Managerial Accounting as a Career
Professional Organizations
Institute of Management Accountants (IMA) USAInstitut Akuntan Manajemen Indonesia (IAMI) - Indonesia
PublishesManagement
Accountingand research
studies.
AdministersCertified
ManagementAccountant
program
DevelopsStandards of
Ethical
Conduct for
Management
Accountants
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KONSEPBIAYA
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Types of Production Processes
Type of Production Description of Example of
Process Process Manufacturer
Job Shop Low volume Disney
Little standardization
Unique products
Batch Multiple products Caterpillar
Low volume
Assembly Line A few major products Ford
Higher volume
Mass Customization High volume Dell
Many standardized components
Customized combination of components
Continuous Flow High volume Exxon
Highly standardized commodity products
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Manufacturing Costs
TheProduct
DirectLabor
ManufacturingOverhead
DirectMaterial
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Classifications of Costs inManufacturing Companies
PrimeCost
ConversionCost
Manufacturing costs are oftencombined as follows:
DirectMaterial
DirectLabor
ManufacturingOverhead
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Manufacturing Cost Flows
ManufacturingOverhead
Direct Material
Direct Labor
FinishedGoods
Inventory
Cost ofGoods
Sold
Work inProcess
Inventory
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Activities that cause costs to beincurred are called COST DRIVERS
Cost Driver Examples
Activity Cost Driver
Machining operations Machine hours
Setup Setup hours
Production scheduling Manufacturing orders
Inspection Pieces inspected
Purchasing Purchase orders
Shop order handling Shop orders
Valve assembly support Customer
Requisitions
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Cost Classifications
Summary of Variable and Fixed Cost Behavior
Cost In Total Per Unit
Total variable cost changes Variable cost per unit
Variable as activity level changes. remains the same over
wide ranges of activity.
Total fixed cost remains Fixed cost per unitFixed the same even when the goes down as activity
activity level changes. level goes up.
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Various CostsDirect costs: Costs that can be easily and conveniently traced to a
product or department.Indirect costs: Costs that must be allocated in order to be assigned to a
product or department.
Controllable and Uncontrollable Costs: A cost that can be significantlyinfluenced by a manager is a controllable cost.
Opportunity Costs: The potential benefit that is given up when onealternative is selected over another.
Sunk Costs: All costs incurred in the past that cannot be changed by anydecision made now or in the future are sunk costs. Sunk costs shouldnot be considered in decisions.
Differential Costs: Costs that differ between alternatives.Marginal Cost: The extra cost incurred to produce one additional unit.
Average Cost: The total cost to produce a quantity divided by thequantity produced.
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PERILAKUBIAYA
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Costprediction
Using knowledgeof cost behavior
to forecastlevel of cost at
a particularactivity. Focusis on the future.
Introduction
Costbehavior
Relationshipbetweencost andactivity.
Process ofdetermining
cost behavior,often focusing
on historicaldata.
Costestimation
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Total Variable Cost Example
Your total Pay Per View bill is based on how manyPay Per View shows that you watch.
Number of Pay Per
View shows watched
TotalPa
yPerViewB
ill
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Variable Cost Per Unit Example
Number of Pay Per
View shows watched
CostperPayPerView
show
The cost per Pay Per View show is constant. Forexample, $4.95 per show.
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Step-Variable Costs
Activity
Co
st
Total cost remainsconstant within a
narrow range ofactivity.
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Total Fixed Cost Example
Your monthly basic cable TV bill probably does notchange no matter how many hours you watch.
Number of hours watched
Month
lyBasic
CableBill
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Ren
tCostin
Thousan
dsofDolla
rs
0 1,000 2,000 3,000Rented Area (Square Feet)
30
60
90
Total cost doesnt change for a wide range of activity,
and then jumps to a new higher cost for the nexthigher range of activity.
Step-Fixed Costs
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Fixed Monthly
Utility Charge
Variable
Utility Charge
Activity (Kilowatt Hours)
To
talUtilityCost
Semivariable CostSlope is
variable costper unit
of activity.
E i d C i d d
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6-31
Engineered, Committed andDiscretionary Costs
Discretionary
May be altered in theshort term by currentmanagerial decisions.
Committed
Long-term, cannot bereduced in the short
term.
Engineered
Physical relationship
with activity measure.
Depreciation onBuildings and
equipment
Advertising andResearch andDevelopment
DirectMaterials
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6-32
Account Classification Method
Cost estimates are based on areview of each account making up
the total cost being analyzed.
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6-33
Visual-Fit Method
Vertical distanceis total cost,
approximately$16,000.
0 1 2 3 4
*
To
talCostin
1,0
00
sofDollar
s
10
20
0
***
**
**
**
Activity, 1,000s of Units Produced
Estimated fixed cost = $10,000
A scatter diagram of past cost behavior
may be helpful in analyzing mixed costs.
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6-34
OwlCo recorded the following production activityand maintenance costs for two months:
Using these two levels of activity, compute:
the variable cost per unit. the total fixed cost.
The High-Low Method
Units Cost
High activity level 9,000 9,700$Low activity level 5,000 6,100
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Units CostHigh activity level 9,000 9,700$
Low activity level 5,000 6,100
Change 4,000 3,600$
Unit variable cost = $3,600 4,000 units = $.90 per unit
Fixed cost = Total cost Total variable cost
Fixed cost = $9,700 ($.90 per unit 9,000 units)
Fixed cost = $9,700 $8,100 = $1,600
The High-Low Method
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REFERENSI : WAJIB
Ronald Hilton,Managerial
Accounting:
Creating Value ina Dynamic
Business
Environment, 7th
Edition: McGraw-
Hill (2008) (RH).
1-36
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REFERENSI : PENDUKUNG
Don Hansen andMaryanneMowen, Cost
Management;Accounting and
Control, 5th ed,Thomson-Southwestern,2006 atau edisi
terbaru (HM)1-37
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REFERENSI : PENDUKUNG
John K. Shank,Cases in Cost
Management; A
StrategicEmphasis, 3rd
edition,Thompson-Southwestern,2006.
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SILABUS PERKULIAHAN
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SILABUS PERKULIAHAN
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SILABUS PERKULIAHAN
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Penilaian
Partisipasi/Keaktifan 20%
Analisis Kasus dan Presentasi 20%
Penulisan & Penyajian Makalah 10%
Middle Test 25% Final Test 25%
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PENUGASAN RUTIN
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E d f S i 1
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End of Sesion 1