PERAN DAN KONSEP PERAN DAN KONSEP DASAR AKUNTANSI DASAR AKUNTANSI MANAJEMENMANAJEMEN

Achmad Zaky, MSA.,Ak.,SAS

Pokok Bahasan

Silabus Sistem Informasi – Akt Manajemen Tema baru dalam Akmen Peran dan perilaku etis Akuntan

Manajemen Sertifikasi Metode, teknik pembebanan biaya Biaya Produk dan Jasa Laporan Keuangan Eksternal

Tujuan Akuntansi ManajemenCosting sektor jasa, produk dan tujuan lain untuk kepentingan manajemen

Perencanaan, controlling, evaluating, & continuous improvement;

Pengambilan keputusan

Kebutuhan Informasi Manajemen

INPUTSINPUTS PROCESSESPROCESSES OUTPUTSOUTPUTS

USERSUSERS

Economic Events

Collecting, Measuring,

Storing, Analyzing, Reporting, Managing

Special Reports, Product Costs,

Customer Costs, Budgets,

Performance Reports, Personal

Communication

Akuntansi Manajemen vs Akuntansi Keuangan

Sumber: Hansen & Mowen (2009)

Tema Baru dalam Akt.Manajemen

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Need for innovation and relevant produces: Activity based management Customer orientation Cross functional perspective

Need for innovation and relevant produces TQM emphasized continuous improvement Time becomes a competitive advantage for

the firm who an compress the value chain Improving efficiency for profit performance E-business for cost reduction

Peran dan perilaku etis Akuntan Manajemen

Pendukung utama manajemen dalam semua Pendukung utama manajemen dalam semua tahap pengambilan keputusan.tahap pengambilan keputusan.

Tetap menjaga prilaku etis: Kode Etik Perusahaan Sarbanes-Oxley requirements IMA standards of conduct for management

accountants ensure that management accountants maintain Competence Confidentiality Integrity Objectivity Ability for conflict resolution

Sertifikasi

Memberikan keyakinan bahwa seorang akuntan telah memiliki pendidikan dan pengalaman suatu

bidang dan telah lolos dalam ujian kualifikasi/sertifikasi.

CMA/CPMA (Certified Management Accountant) CPA (Certified Public Accountant) CIA (Certified Internal Auditor) SAS (Sertifikasi Akuntansi Syariah) CSRS (Certified Sustainibility Reporting

Specialist) CPSAK (Certified PSAK) AAP (Ahli Akuntansi Pemerintahan)

COST: DefinitionCOST: Definition9

“Cost is the cash or cash-equivalent value sacrificed for

goods and services that is expected to bring a current or

future benefit to the organization.”1

1Hansen & Mowen, 2007, p. 35.

OPPORTUNITY COST: Definition

OPPORTUNITY COST: Definition

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“Opportunity cost is the benefit given up or sacrificed when one

alternative is chosen over another.”2

2Hansen & Mowen, 2007, p. 35.

COST OBJECT: DefinitionCOST OBJECT: Definition11

“A cost object is any item such as product, customer, project,

activity & so on, to which costs are measured and assigned.”3

3Hansen & Mowen, 2007, p. 35.

Metode, teknik pembebanan biaya

Merupakan hubungan kausal pada saat membebankan suatu biaya pada suatu

obyek biaya (cost object)

Biaya Produk dan Jasa

Tangible products are goods produced by converting raw

materials.

Example: televisions, hamburgers

Services are intangible products. Example: dental or medical care.

Biaya Produk dan Jasa

Direct MaterialDirect LaborOverhead CostPrime CostConversion CostSelling & Administrative

INCOME STATEMENT:Manufacturing Firm

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COST OF GOODS MANUFACTURED

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FBM ABM