1 Intro to Manag Accounting

7/26/2019 1 Intro to Manag Accounting

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Peran, Perkembangan, dan Arah

Akuntansi Manajemen

diringkas dan dituturkan kembali oleh:

(altaf)1

P

ROGRAMS

TUDID-IVAKUNTANSI

1 atb


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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

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Management

process

Planning

Controlling

Decision making

feedback,

performance report


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Akuntansi Manajemen vs Akuntansi Keuangan

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for external users and follows restrictive

rules and regulations (FASB & SEC)

for internal users (managers) who plan,

control, and make decisions


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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

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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

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Con

tinuousimprovement

Con

tinuousimprovement

Akman terkait dg marketing, manajemen, teknis mesin (engineering), finance, dan fungsi

bisnis lain pdkt value-chain


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Industrial Value Chain

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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


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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


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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

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The objective of profit maximization should be constrainedby the requirement that profits be achieved through legal

and ethical means.


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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.

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Tugas Baca & Analisis


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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?

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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



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Sertifikasi pemegangnya harus memenuhi

persyaratan akademis; pengalaman; dan tes

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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)


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Artikel Sektor Publik

Artikel no. 1 Supplemental Guidance public sector definition

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Latihan

1-2 Management Accounting versus Financial

Accounting

1-5 Current Focus of Management Accounting

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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


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Latihan: 1-5 Current Focus of Management

Accounting

Match the following items:

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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


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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

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1 Intro to Manag Accounting

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