materi audit manajemen
Post on 18-Nov-2014
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Management Audit
Asep Effendi R
Fakultas Ekonomi
Universitas Sangga Buana YPKP
Partial Organization Chart, Manufacturing Company
President
ProductionVice-President
FinancialVice-President
Controller
Treasurer
MachiningForeman
AssemblyForeman
Treasurer'sFunctions
Controller’sFunctions
Production Supervisor
Line Function Staff Function
Management AccountingInformation Systems
Processes
Users
Inputs Outputs
Economic Events
CollectingMeasuring
StoringAnalyzingReportingManaging
Special ReportsProduct Costs
Customer CostsBudgets
Performance ReportsPersonal Communication
The Management Process
• The Management Process is defined by the following activities:
– Planning– Controlling– Decision making
The Management Process(continued)
•Planning requires setting objectives and identifying methods to achieve those
objectives.
The Management Process(continued)
•Controlling is the managerial activity of monitoring a plan’s implementation and taking corrective action as needed.
•Control is usually achieved with the use of feedback, which is information that can be used to evaluate or correct the steps being taken to implement a plan.
The Management Process(continued)
•Decision making is the process of choosing among competing alternatives.
Management Accounting Financial Accounting
1. Internally focus2. No mandatory rules3. Financial and nonfinancial
information; subjective information possible
4. Emphasis on the future5. Internal evaluation and
decisions based on very detailed information
6. Broad, multidisciplinary
1. Externally focus2. Must follow externally
imposed rules3. Objective financial
information4. Historical orientation5. Information about the
firm as a whole6. More self-contained
Comparison of Management and Financial Accounting
Information and Decisions
Strategic
Tactical
Operational
Transaction Oriented
Lower-LevelManagement
MiddleManagement
Top-Level Management
Summarizationand Filtration
Business Processes
Inbound Sales Logistics
Inbound Sales Logistics
Outbound Sales Logistics
Outbound Sales Logistics
Operations Operations Marketing Marketing
Service Service
Primary Business Processes
Business Processes
Supporting Business Processes
Technology DevelopmentTechnology Development
ProcurementProcurement
HumanResources
HumanResources
FirmInfrastructure
FirmInfrastructure
Transaction Processing Cycles
• Transaction cycles have traditionally grouped activities of a business into four common cycles of business activities.
1 Revenue cycle
2 Expenditure cycle
3 Production cycle
4 Finance cycle
Transaction Processing Cycles
• A fifth cycle is the financial reporting cycle.
• The financial reporting cycle is not an operating cycle.
• It obtains accounting and operating data from the other cycles and processes these data into financial reports.
Internal Control Process
• The internal control process is a process designed to provide reasonable assurance regarding the achievement of objectives in:
– reliability of financial reporting
– effectiveness and efficiency of operations
– compliance with applicable laws and regulations
CustomerMail
Salesorders
Enteredsales orders
Enteredsales orderdata
Sortedsales records
Sales commissionreport Sales
manager
Sales orderform file
1.Open mail
2.Enter salesorder data
3.Sort
sales order s
4.Compute
salescommissions
A Data Flow Diagram (Figure 0 Diagram) of a Sales Commission System
B-15
Sales Commission
System
Customer
Sales Manager
Sales commission report
Mail A Context Diagram of a Sales Commission System
B-16
DATABASE
Accountinginformation
system
Industrialengineering
system
Manufacturingintelligencesubsystem
Productionsubsystem
Inventorysubsystem
Qualitysubsystem
Costsubsystem
Internalsources
Environmentalsources
InputInputsubsystemssubsystems
OutputOutputsubsystemssubsystems
Users
Data Information
A Model of a Manufacturing SystemA Model of a Manufacturing System
C-17
TerminalTerminal
Receiving areaReceiving area
Raw-materialsRaw-materialsstoreroomstoreroom
ReceivingReceivinginspectioninspection
Shop floor areaShop floor area
Finished-goodsFinished-goodsstoreroomstoreroom
Shipping areaShipping area
1
2
3 4 5
6
7
8
9
10
11
12
Location of Location of Data Collection TerminalsData Collection Terminals
C-18
Labor Unions
•Suppliers•Employment agencies •College &universities•Trade schools
Government
Global community
Competitors
Industrial relationsdepartment
Strategic levelmanagement
Human resourcesdepartment
Employees
Manufacturing management
Personnel Personnel requestsrequests
ApplicantApplicant datadata
Union contractUnion contractperformanceperformance
Formal flowFormal flowInformal flowInformal flow
Flow of Labor InformationFlow of Labor Information
C-19
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