Akuntansi manajemen_matrikuliasi pendidikan profesi akuntansi

Mata kuliah akuntansi manajemen

1. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 1
The Accountant’s Role
in the Organization
Chapter 1

2. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 2
Learning Objective 1
Describe how cost
accounting supports
management accounting
and financial accounting.

3. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 3
Management Accounting
It measures and reports financial and
nonfinancial information that helps
managers make decisions to fulfill the
goals of an organization.

4. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 4
Financial Accounting
Its focus is on reporting to external parties.
It provides financial statements based on
generally accepted accounting principles.
It measures and records business transactions.

5. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 5
Cost Accounting
It provides information for both management
accounting and financial accounting.
It measures and reports financial
and nonfinancial data.

6. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 6
Cost Management
It describes the activities of managers in
planning and control of costs.
It is a key part of general management
strategies and their implementation.
It includes the continuous reduction of costs.

7. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 7
Learning Objective 2
Understand how management
accountants affect
strategic decisions.

8. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 8
Strategic Cost Management
Developing strategy
Building resources and capabilities
Implementing strategy

9. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 9
Strategic Cost Management
Current
Assets
Long-Term
Productive
Assets
Intangible
Assets
Building resources and capabilities

10. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 10
Learning Objective 3
Distinguish between the
planning and control
decisions of managers.

11. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 11
Planning and Controlling
Management DecisionManagement Accounting System
Planning
Control
Performance
Evaluation
Budgets
Accounting
System
Performance
Reports
F
e
e
d
b
a
c
k

12. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 12
Planning and Controlling
What is planning?
Setting
goals
Predicting
results
Deciding how
to attain goals

13. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 13
Planning and Controlling
What is control?
Deciding
and
taking
actions
Deciding on
performance
evaluation
and feedback

14. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 14
Planning and Controlling
What are budgets?
They are
quantitative
expressions
of a proposed
plan of action.
They aid in the
coordination
and
implementation
of the plan.

15. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 15
Planning and Controlling
What are performance reports?
These are reports that
compare actual results
with budgeted amounts.

16. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 16
Performance Report Example
Budget Actual Variance
Revenues $59,000$60,000$1,000 F
Cost of goods sold 42,000 43,400 1,400 U
Wages 6,700 7,000 300 U
General 1,300 900 400 F
Fixed costs 5,000 5,000 0
Operating income$ 4,000$ 3,700$ 300 U
Boone Shop, July 2003

17. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 17
Performance Report Example
Actual cost of goods sold were
72% of revenues instead of the budgeted 71%.
Budget % Actual %
Revenues $59,000100$60,000100
Cost of goods sold 42,000 71 43,400 72
Gross margin $17,000 29$16,600 28

18. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 18
Learning Objective 5
Identify four themes managers
need to consider for
attaining success.

19. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 19
Key Themes in Management
Decision Making
Customer Focus
Value Chain
and
Supply Chain
Analysis
Key Success Factors:
Cost and Efficiency,
Time, Quality,
Innovation
Continuous
Improvement
and
Benchmarking

20. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 20
Customer Focus
The challenge facing managers is to continue
investing sufficient (but not excessive)
resources in customer satisfaction
such that profitable customers
are attracted and retained.

21. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 21
Value Chain and
Supply Chain Analysis
This theme has two related aspects:
1. Treat each of the business functions in the value
chain as an essential and valued contributor.
2. Integrate and coordinate the efforts of all business
functions in addition to developing the capabilities
of each individual business function.

22. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 22
Value Chain and
Supply Chain Analysis
Supply chain – describes the flow of goods,
services, and information from cradle to grave,
regardless of whether those activities occur in
the same organization or other organizations.

23. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 23
Key Success Factors
These are operational factors that directly affect
the economic viability of the organization.
Cost – organizations
are under continuous
pressure to reduce costs.
Quality – customers
are expecting higher
levels of quality.

24. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 24
Key Success Factors
Time – organizations are under pressure to
complete activities faster and to meet
promised delivery dates more reliably.
Innovation – there is now heightened recognition
that a continuing flow of innovative products
or services is a prerequisite to the ongoing
success of most organizations.

25. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 25
Continuous Improvement
and Benchmarking
Continuous improvement by competitors creates
a never-ending search for higher levels of
performance within many organizations.

26. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 26
Learning Objective 6
Describe the set of business
functions in the value chain.

27. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 27
Value Chain
The term “value chain” refers to the sequence of
business functions in which usefulness is added
to the products or services of an organization.
The term “value” is used because as the usefulness
of the product or service is increased, so is its value
to the customer.

28. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 28
Value Chain
Management accountants provide
decision support for managers in the
following six business functions:

29. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 29
Value Chain
R & D Design Production
Marketing Distribution Service
Management Accounting

30. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 30
Value Chain Functions
Research and Development
It is the process that is conducted to generate
and experiment with ideas related to new
products, services, or processes.

31. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 31
Value Chain Functions
It is the detailed planning and engineering
of products, services, or processes.
Design

32. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 32
Value Chain Functions
It is the acquisition, coordination, and
assembly of resources to produce
a product or deliver a service.
Production

33. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 33
Value Chain Functions
It is the manner by which companies
promote and sell their products
or services to customers
or prospective customers.
Marketing

34. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 34
Value Chain Functions
It is the delivery of products or
services to the customer.
Distribution

35. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 35
Value Chain Functions
It is the after-sale support activities
provided to customers.
Service

36. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 36
Different Costs for
Different Purposes
A cost concept used for the external reporting
purpose need not be the appropriate concept
for the purpose of internal routine reporting
to managers.

37. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 37
Learning Objective 8
Understand how cost management
accounting fits into an
organization’s structure.

38. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 38
Line and Staff Relationships
Line management is directly responsible for
attaining the objectives of the organization.
Staff management exists to provide advice
and assistance to line management.

39. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 39
Line and Staff Relationships
C on troller A u d it Ta x Treasu ry R isk
M an agem en t
In vestor
R elation s
C h ief F in an cial O fficer (C F O )
P resid en t
C h ief O p eratin g O fficer (C O O )
C h airm an
C h ief E xecu tive O fficer (C E O )
B oard of D irectors

40. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 40
Line and Staff Relationships
* G lobal F inancial P lanning/B udgeting
* O perations A dministration
* P rofitability Reporting
* Inventory
* Royalties
* G eneral L edger
* A ccounts P ayable and Receivable
* Subsidiary and Liaison A ccounting
Examples of F unctions:
Controller

41. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 41
Learning Objective 9
Understand what
professional ethics mean
to management accountants.

42. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 42
Professional Ethics
Confidentiality
Integrity
Objectivity
Competence

43. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 43
Ethical Guidelines
The Institute of Management Accountants (IMA)
is the largest association of management
accountants in the United States.
The IMA has issued a Standards of Ethical
Conduct for Management Accountant.

44. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Competence
Menjaga tingkat kompetensi profesional yang diperlukan
dengan terus-menerus mengembangkan pengetahuan dan
keahliannya.
Melakukan tugas-tugas profesionalnya sesuai dengan
hukum, peraturan, dan standar teknis yang berlaku.
Menyusun laporan dan rekomendasi lengkap serta jelas
setelah melakukan analisis yang benar terhadap informasi
yang relevan dan dapat dipercaya.
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45. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Integrity
Menghindari konflik kepentingan aktual atau yang tampak dan
mengingatkan semua pihak akan potensi konflik.
Menahan diri dari keterlibatan dalam berbagai aktivitas yang
akan menimbulkan kecurigaan terhadap kemampuan mereka
untuk melakukan tugasnya secara etis.
Menahan diri dari penggunaan informasi rahasia yang
berkaitan dengan tugas-tugasnya untuk yang tidak etis dan
tidak sah, baik secara pribadi maupun pihak ketiga.
Menahan diri untuk tidak mengalihkan pencapaian atas
tujuan-tujuan yang sah dan etis dari organisasi, baik secara
pasif maupun secara aktif.
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46. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Mengenali dan mengkomunikasikan berbagai batasan
profesional atau kendala lainnya yang dapat menghalangi
munculnya penilaian yang bertanggungjawab atau kinerja
yang sukses dari suatu akivitas.
Mengkomunikasikan informasi yang baik maupun yang
buruk serta penilaian atau opini profesional.
Menahan diri dari keterlibatan dalam aktivitas yang dapat
merugikan profesi
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47. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Confidentiality
Menahan diri untuk tidak mengungkapkan informasi rahasia
yang berkenaan dengan tugas-tugasnya tanpa izin, kecuali
diharuskan secara hukum.
Memberitahu bawahan bilamana perlu, mengenai
kerahasiaan dari informasi yang mereka peroleh saat
menjalankan tugas-tugas mereka dan memonitor aktivitas
mereka guna menjaga kerahasiaan tersebut.
Menahan diri dari penggunaan informasi rahasia yang
berkaitan dengan tugas-tugasnya untuk tujuan yang tidak etis
dan tidak sah, baik secara pribadi maupun melalui pihak
ketiga.
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48. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Objectivity
Mengkomunikasikan informasi dengan adil dan
objektif.
Mengungkapkan semua informasi yang relevan,
yang diperkirakan dapat mempengaruhi
pemahaman pengguna atas laporan, komentar
dan rekomendasi yang dipresentasikan.
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49. ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 1 - 49
End of Chapter 1