1. AM_Peran, Sejarah, dan Tujuan AM_2022.pdf

Akuntansi Manajemen

1. PERAN, SEJARAH DAN TUJUAN
AKUNTANSI MANAJEMEN
TEMU 2

2. Peran AkuntansiManajemen
Managerial accounting
provides information for
managers insidean
organization who direct
and control its operations.
The role of managerial
accountants in an
organization is one of
support.

3. Managerial accounting provide
information for:
1
•Planning
2
•Controlling
3
•Decision making

4. Improve Quality
Planning
•The detailed formulation of action to achieve a particular end is the
management activity called planning.
Setting objectives
Identifying methods to
achieve those objectives
Example
Supplier Evaluation
Program

5. Controlling
•The managerial activity of monitoring a plan’s implementation and
taking corrective action as needed is controlling.
Compare
Actual
Performance
Expected
Performance

6. Decision Making
•The process of choosing among competing alternatives is called
decision making.
??????
????

7. Management Accounting and
Financial Accounting

8. Financial Accounting
•Financial Accounting provides information for
external users:
•Investors, creditors, customers, suppliers, government
agencies, and labor unions.
•Financial accounting is historical orientation for:
•Investment decisions, stewardship evaluation,
monitoring activity, and regulatory measures.

9. Financial Accounting
•Financial statements must follow rules defined by:
•Securities and Exchange Commission (SEC)
•Financial Accounting Standards Board (FASB)
•International Accounting Standards Board (IASB)
•DSAKIAImengeluarkanSAK (StandarAkuntansiKeuangan) yang
berisiPSAK (PernyataanStandarAkuntansiKeuangan) dan ISAK
(InterpretasiStandarAkuntansiKeuangan)

10. TujuanAkuntansiManajemen
(Management Accounting Purpose)
•Managerial Accounting produces information
for internal users, such as managers, executives,
and workers.
•Managerial Accounting identifies, collects,
measures, classifies, and reports financial and
nonfinancial informationto internal users in
planning, controlling, and decision making.

11. Comparison of Financial and
Managerial Accounting
Financial Accounting Managerial Accounting
Externally focused Internally focused
Must follow externally imposed rulesNo mandatory rules
Objective financial information Financial and nonfinancial information;
subjective information possible
Historical orientation Emphasis on the future
Information about the firm as a wholeInternal evaluation and decisions based
on very detailed information
More self-contained (berdirisendiri) Broad, multidisciplinary

12. Sejarah AkuntansiManajemen
Sistempembukuandebetdan kredit
Sistembiayakonvensional, e.g:
perhitunganbiayaproduk
Mulaidikembangkanteknikakuntansi
manajemenberupaanggarandan
rasiopengembalianinvestasi
Kalkulasibiayaprodukyang lebih
akurat, just in time, ABC costing, ABM
(activity based management)

13. Managerial Accounting and
Ethical Conduct
•The objective of profit maximization should be
constrained by the requirement that profits be
achieved through legal and ethical means.
•Ethical behavior involves choosing actions that
are right, proper, and just.
•Example: earnings management (bonus plan
hypothesis, political cost hypothesis).

14. Managerial Accounting and
Ethical Conduct (cont.)
•Behavior can be right or wrong; it can be proper
or improper; and the decisions we make can be
fair or unfair.
•Companies in business for the long term find
that it pays to treat all with honesty and loyalty.

15. Certification
•Three major forms of certification for
managerial accountants:
•Certificate in Management Accounting
•Certificate in Public Accounting
•Certificate in Internal Auditing
•All three certifications offer proof of
achievement at a minimum level of professional
competence.