PERTEMUAN 1

Perkembangan Konsep Akuntansi Manajemen:1. Perbedaan Akuntansi Keuangan, Akuntansi Biaya, Manajemen Biaya dan Akuntansi Manajemen Akuntansi, Ethical Conduct dan Sertifikasi2. Konsep Dasar Akuntansi Manajemen: Different cost for different purposes Perilaku biaya Konsep relevant range Teknik pemisahan biaya tetap dan variable

Kasus : Seligram, Inc : Electronic Testing OperationsJawaban1. Perbedaan Akuntansi Keuangan : Penyajian informasi untuk pemegang saham, kreditor, pihak lain yang berada di luar Organisasi. Berperan sbg penilai yang jadi dasar evaluasi kinerja di masa lalu. Akuntansi Manajemen : Penyajian informasi untuk orang di dalam organisasi untuk merencanakan, mengarahkan, mengambil keputusan dan mengendalikan operasi organisasi. Menyediakan data penting yang memberikan informasi kegiatan organisasi.

Akuntansi BiayaMengukur resource yang digunakan, identifikasi dan eliminasi non value added cost, menentukan efektifitas dan efisiensi aktifitas utama, identifikasi dan evaluasi aktivitas baru yg dpt meningkatkan kinerja. Manajemen Biaya Akuntansi Manajemen Ethical Conduct

2. Konsep Dasar Akuntansi Manajemena. 4 dasar aktifitas manajemen Decision making: Choosing among the available alternatives.Planning: Developing a detailed financial and operational description of anticipated operations.Directing operations: Running the organization on a day-to-day basis.Controlling: Ensuring that the organization operates in the intended manner and achieves its goals3. Aacaca4. acascsac

Biaya : Ukuran sumber daya yang diberikan untuk mencapai tujuan tertentu.Sheet1Managerial AccountingFinancial AccountingUsers of InformationManagers, within the organization.Interested parties, outside the organization.RegulationNot 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 Exchange Commission.Source of DataThe 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-off delaysAlmost exclusively drawn from the organization's basic accounting system, which accumulates financial information.Nature of Reports and ProceduresReports 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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