ruang lingkup akuntansi manajemen sebagai informasi & jenis informasi akuntansi, perbedaan...
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Ruang Lingkup Akuntansi Manajemen sebagai Informasi &
Jenis Informasi Akuntansi, Perbedaan Akuntansi Manajemen
dan Akuntansi Keuangan
Pertemuan 1
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Pengertian
Akuntansi Manajemen adalah penerapan tehnik-tehnik dan konsep yang tepat dalam pengolaan data ekonomi historikal dan yang diproyeksikan dari satu satuan usaha untuk membantu manajemen dalam menyusun rencana untuk tujuan tertentu dan dalam membuat keputusan dengan suatu pandangan kearah pencapaian tujuan perusahaan.
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Managerial Accounting and Financial Accounting
(lebih lanjut lihat buku wajib)
ManagerialManagerial accountingprovides information
for managers insideinside anorganization whodirect and control
its operations.
FinancialFinancial accountingprovides information
to stockholders,creditors and others
who are outsideoutsidethe organization.
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Work of Management
PlanningPlanning
ControllingControlling
Directing and Motivating
Directing and Motivating
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Planning and Control Cycle
DecisionMaking
Formulating long-and short-term plans
(Planning)
Formulating long-and short-term plans
(Planning)
Measuringperformance (Controlling)
Measuringperformance (Controlling)
Implementing plans (Directing and Motivating)
Implementing plans (Directing and Motivating)
Comparing actualto planned
performance (Controlling)
Comparing actualto planned
performance (Controlling)
Begin
Exh.1-1
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Differences Between Financial and Managerial Accounting
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Corporate Organization Chart
Purcha sing Personnel V ice PresidentO pera tions
T rea surer C ontroller
C hief F ina ncia lO fficer
President
B oa rd of D irectors
Organizational Structure
Decentralization is the delegation of decision-making authority throughout an organization.
Decentralization is the delegation of decision-making authority throughout an organization.
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Line and Staff Relationships
Line position are directly related to achievement of the basic objectives of an organization. Example: Production
supervisors in a manufacturing plant.
Staff positions support and assist line positions. Example: Cost
accountants in the manufacturing plant.
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Growth of the internet
Just-in-Time production
Total Quality Management
International competition
Growth of the internet
Just-in-Time production
Total Quality Management
International competition
Business environment changes in the past
twenty years
The Changing Business Environment
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Complete productsjust in time to
ship customers.
Complete productsjust in time to
ship customers.
Complete partsjust in time for
assembly into products.
Complete partsjust in time for
assembly into products.
Scheduleproduction.
Scheduleproduction.
Receive materialsjust in time for
production.
Receive materialsjust in time for
production.
Receivecustomer
orders.
Receivecustomer
orders.
Just-in-Time (JIT) SystemsAdalah sistem produksi diman pembelian bahan baku dan produksinya dilakukan untuk memenuhi pelanggan dengan
biaya yang minimum. Atau meminimasi persediaan.
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Flexibleworkforce
Flexibleworkforce
Reducedsetup time
Reducedsetup time
Zero productiondefects
Zero productiondefects
JIT Consequences
Improvedplant layout
Improvedplant layout
JIT purchasingFewer, but more ultrareliable suppliers.
Frequent JIT deliveries in small lots.Defect-free supplier deliveries.
JIT purchasingFewer, but more ultrareliable suppliers.
Frequent JIT deliveries in small lots.Defect-free supplier deliveries.
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
4.More rapidresponse to
customer orders
4.More rapidresponse to
customer orders
6.Freed-up funds6.Freed-up funds1. Reducedinventory
costs
1. Reducedinventory
costs
5.Greatercustomer
satisfaction
5.Greatercustomer
satisfaction2.Higher quality
products
Benefits of a JIT SystemAda 6 item
3.Increased throughput
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Do we need to change the plan?
Where are we?
Where do we want to go?
How do we start?
How are we doing?
Check
Plan
Act Dois
Total Quality Management,PDCA
Benchmarking
ContinuousImprovement
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Process Reengineering Semua aktivitas yg tidak menghasilkan nilai tambah bagi
produk/jasa harus dieliminasi.
The process isredesigned to include
only those steps that makeour product more valuable.
The process isredesigned to include
only those steps that makeour product more valuable.
Every step inthe businessprocess mustbe justified.
Every step inthe businessprocess mustbe justified.
A business processis diagrammed
in detail.
A business processis diagrammed
in detail.
Anticipated results:Anticipated results: Process is simplified. Process is completed
in less time. Costs are reduced. Opportunities for
errors are reduced.
Anticipated results:Anticipated results: Process is simplified. Process is completed
in less time. Costs are reduced. Opportunities for
errors are reduced.
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
A sequential process of identifying and removing constraints in a system.
Restrictions or barriers that impedeprogress toward an objective
Restrictions or barriers that impedeprogress toward an objective
Theory of ConstraintsAdalah segala sesuatu yang mencegah seseorang untuk
memproleh apa yang diinginkannya.
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
4. Coordinate processes
4. Coordinate processes
1. Measure process capacity
1. Measure process capacity
2. Identify process
constraints
2. Identify process
constraints
3. Use bottlenecks effectively.
3. Use bottlenecks effectively.
Only actions that strengthen the weakest link in the “chain” improve the process.
Theory of Constraints
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Theory of Constraints
Process Capacity
Process Capacity
A measure of a process’s ability
to transform resources into value products and services.
A measure of a process’s ability
to transform resources into value products and services.
System Constraint
System Constraint
The point in a system that
limits the overall output of the
system. Often called the
“bottleneck.”
The point in a system that
limits the overall output of the
system. Often called the
“bottleneck.”
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
International Competition
Meeting world-class competition demands a world-class management accounting system.
Managers must make decisions to plan, direct, and control a world-class organization.
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Importance of Ethicsin Accounting
Ethical accounting practices build trust and promote loyal, productive relationships with users of accounting information.
Many companies and professional organizations, such as the Instituteof Management Accountants (IMA),have written codes of ethics whichserve as guides for employees. Code of Conduct for Management
Accountants
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Akhir Pertemuan 1
Posisi akuntan manajemen dalam perusahaan perannya penting dalam pengambilan keputusan dengan dukungan informasi yang akurat, hingga keputusan itu optimal.
TERIMA KASIH