konsep akuntansi manajemen perilaku · pdf fileakuntansi manajemen, seperti: ... biaya. 6-24...

Copyright © 2009 by The McGraw-Hill Companies, Inc. All rights reserved.McGraw-Hill/Irwin

SESI 01:KONSEP

AKUNTANSI

MANAJEMEN

&

PERILAKU BIAYA

Materi: Bersumber dari PPT Buku Managerial Accounting Ronald W. Hilton

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NAMA : ACHMAD ZAKY,SE.,MSA.,Ak.,SAS.,CMA.,CA

NICK NAME : BANG JACK / ABU DZAKY

TTL : MALANG,24 OKTOBER 1984

BLOG : keuangansyariah.lecture.ub.ac.id

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Deskripsi Matakuliah

Matakuliah ini merupakan kelanjutan dari mata kuliahyang sama pada program S1, dimana penekananpada kuliah ini adalah mengenai penerapan konsep-konsep tersebut dalam dunia praktek. Selain itu, jugaakan dibahas perkembangan muthakhir dalam bidangakuntansi manajemen, seperti:

• activity-based costing, dan

• quality costing, target costing.

Mata kuliah ini merupakan mata kuliah tingkat lanjutan. Pemahanan mengenai basic management accounting harus sudah dimiliki oleh mahasiswa untuk bisamengikuti mata kuliah ini dengan baik.

1-4

Metode Pengajaran

Kuliah akan diselenggarakan dengan model

diskusi dengan mempergunakan kasus-

kasus yang diberikan.

Peserta pendidikan profesi diwajibkan

untuk membaca materi yang ada dan

membahas kasus-kasus yang diberikan.

Partisipasi aktif peserta pendidikan

profesi dalam diskusi sangat dibutuhkan, dan

akan menentukan nilai akhir.1-5

1-6

Managerial accounting is the process of

Identifying

Measuring

Analyzing

Interpreting

Communicating information

Define Managerial Accounting

1-7

Managing Resources, Activities,

and PeopleAn organization . . .

Acquires Resources

Hires People

Organized set

of activities

Decision

Making

Planning

Directing

Controlling

1-8

How Managerial Accounting Adds

Value to the Organization

• Providing information for decision making and

planning.

• Assisting managers in directing and controlling

activities.

• Motivating managers and other employees

towards organization’s goals.

• Measuring performance of activities, managers,

and other employees.

• Assessing the organization’s competitive position.

1-9

Managerial versus Financial

AccountingManagerial Accounting Financial Accounting

Users of Information Managers, within the organization. Interested parties, outside the organization.

Regulation Not 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 Data The 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

delays in airlines.

Almost exclusively drawn from the organization's

basic accounting system, which accumulates

financial information.

Nature of Reports and

Procedures

Reports 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.

1-10

Major Themes in Managerial

Accounting

Managerial

Accounting

Information

and Incentives

Costs and

Benefits

Evolution and

Adaptation

Behavioral

Issues

1-11

Evolution and Adaptation in

Managerial Accounting

E-Business

Service vs.

Manufacturing Firms

Emergence of New

Industries

Global Competition

Focus on the Customer

Cross-Functional Teams

Product Life Cycles

Time-Based

Competition

Information and

Communication

Technology

Just-in-Time Inventory

Total Quality Management

Continuous Improvement

Change

1-12

ObjectivesMeasure the cost of resources

consumed.

Identify and eliminate non-value-added costs.

Determine efficiency and effectiveness of major activities.

Identify and evaluate new activities that can improve performance.

Cost Management Systems

Cost

Management

System

1-13

Product

Design

Research

and

Development

Strategic Cost Management and

the Value Chain

Securing raw

materials and

other resources

Production

Marketing

Distribution

Customer

ServiceStart

1-14

Managerial Accounting as a Career

Professional Organizations

Institute of Management Accountants (IMA) – USA

Institut Akuntan Manajemen Indonesia (IAMI) - Indonesia

Publishes

Management

Accounting

and research

studies.

Administers

Certified

Management

Accountant

program

Develops

Standards of

Ethical

Conduct for

Management

Accountants

Copyright © 2009 by The McGraw-Hill Companies, Inc. All rights reserved.McGraw-Hill/Irwin

KONSEP

BIAYA

1-16

Types of Production Processes

Type of Production Description of Example of

Process Process Manufacturer

Job Shop Low volume Disney

Little standardization

Unique products

Batch Multiple products Caterpillar

Low volume

Assembly Line A few major products Ford

Higher volume

Mass Customization High volume Dell

Many standardized components

Customized combination of components

Continuous Flow High volume Exxon

Highly standardized commodity products

1-17

Manufacturing Costs

The

Product

Direct

LaborManufacturing

Overhead

Direct

Material

1-18

Classifications of Costs in

Manufacturing Companies

Prime

Cost

Conversion

Cost

Manufacturing costs are often

combined as follows:

Direct

Material

Direct

LaborManufacturing

Overhead

1-19

Manufacturing Cost Flows

Manufacturing

Overhead

Direct Material

Direct Labor

Finished

Goods

Inventory

Cost of

Goods

Sold

Work in

Process

Inventory

1-20

Activities that cause costs to be

incurred are called COST DRIVERS

Cost Driver Examples

Activity Cost Driver

Machining operations Machine hours

Setup Setup hours

Production scheduling Manufacturing orders

Inspection Pieces inspected

Purchasing Purchase orders

Shop order handling Shop orders

Valve assembly support Customer

Requisitions

1-21

Cost Classifications

Summary of Variable and Fixed Cost Behavior

Cost In Total Per Unit

Total variable cost changes Variable cost per unit

Variable as activity level changes. remains the same over

wide ranges of activity.

Total fixed cost remains Fixed cost per unit

Fixed the same even when the goes down as activity

activity level changes. level goes up.

1-22

Various CostsDirect costs: Costs that can be easily and conveniently traced to a

product or department.

Indirect costs: Costs that must be allocated in order to be assigned to a product or department.

Controllable and Uncontrollable Costs: A cost that can be significantly influenced by a manager is a controllable cost.

Opportunity Costs: The potential benefit that is given up when one alternative is selected over another.

Sunk Costs: All costs incurred in the past that cannot be changed by any decision made now or in the future are sunk costs. Sunk costs should not be considered in decisions.

Differential Costs: Costs that differ between alternatives.

Marginal Cost: The extra cost incurred to produce one additional unit.

Average Cost: The total cost to produce a quantity divided by thequantity produced.

Copyright © 2009 by The McGraw-Hill Companies, Inc. All rights reserved.McGraw-Hill/Irwin

PERILAKU

BIAYA

6-24

Cost

prediction

Using knowledge

of cost behavior

to forecast

level of cost at

a particular

activity. Focus

is on the future.

Introduction

Cost

behavior

Relationship

between

cost and

activity.

Process of

determining

cost behavior,

often focusing

on historical

data.

Cost

estimation

6-25

Total Variable Cost Example

Your total Pay Per View bill is based on how many

Pay Per View shows that you watch.

Number of Pay Per

View shows watched

To

tal P

ay P

er

Vie

w B

ill

6-26

Variable Cost Per Unit Example

Number of Pay Per

View shows watched

Co

st

per

Pay P

er

Vie

w

show

The cost per Pay Per View show is constant. For

example, $4.95 per show.

6-27

Step-Variable Costs

Activity

Co

st

Total cost remains

constant within a

narrow range of

activity.

6-28

Total Fixed Cost Example

Your monthly basic cable TV bill probably does not

change no matter how many hours you watch.

Number of hours watched

Month

ly B

asic

Cable

Bill

6-29

Re

nt

Co

st

in

Th

ou

sa

nd

s o

f D

olla

rs

0 1,000 2,000 3,000

Rented Area (Square Feet)

30

60

90

Total cost doesn’t change for a wide range of activity,

and then jumps to a new higher cost for the next

higher range of activity.

Step-Fixed Costs

6-30

Fixed Monthly

Utility Charge

Variable

Utility Charge

Activity (Kilowatt Hours)

To

tal

Uti

lity

Co

st

Semivariable Cost Slope is

variable cost

per unit

of activity.

6-31

Engineered, Committed and

Discretionary Costs

Discretionary

May be altered in the short term by current managerial decisions.

Committed

Long-term, cannot be reduced in the short

term.

Engineered

Physical relationship

with activity measure.

Depreciation on Buildings and

equipment

Advertising and Research and Development

DirectMaterials

6-32

Account Classification Method

Cost estimates are based on a

review of each account making up

the total cost being analyzed.

6-33

Visual-Fit Method

Vertical distance

is total cost,

approximately

$16,000.

0 1 2 3 4

*

To

tal

Co

st

in

1,0

00

’s o

f D

ollars

10

20

0

***

**

**

*

*

Activity, 1,000’s of Units Produced

Estimated fixed cost = $10,000

A scatter diagram of past cost behavior

may be helpful in analyzing mixed costs.

6-34

OwlCo recorded the following production activity and maintenance costs for two months:

Using these two levels of activity, compute:

the variable cost per unit. the total fixed cost.

The High-Low Method

Units Cost

High activity level 9,000 9,700$

Low activity level 5,000 6,100

6-35

Units Cost

High activity level 9,000 9,700$

Low activity level 5,000 6,100

Change 4,000 3,600$

Unit variable cost = $3,600 ÷ 4,000 units = $.90 per unit

Fixed cost = Total cost – Total variable cost

Fixed cost = $9,700 – ($.90 per unit × 9,000 units)

Fixed cost = $9,700 – $8,100 = $1,600

The High-Low Method

REFERENSI : WAJIB

Ronald Hilton,

Managerial

Accounting:

Creating Value in

a Dynamic

Business

Environment, 7th

Edition: McGraw-

Hill (2008) (RH).

1-36

REFERENSI : PENDUKUNG

Don Hansen and

Maryanne

Mowen, Cost

Management;

Accounting and

Control, 5th ed,

Thomson-

Southwestern,

2006 atau edisi

terbaru (HM)

1-37

REFERENSI : PENDUKUNG

John K. Shank,

Cases in Cost

Management; A

Strategic

Emphasis, 3rd

edition,

Thompson-

Southwestern,

2006.

1-38

SILABUS PERKULIAHAN

1-39

SILABUS PERKULIAHAN

1-40

SILABUS PERKULIAHAN

1-41

SILABUS PERKULIAHAN

1-42

Penilaian

• Partisipasi/Keaktifan 20%

• Analisis Kasus dan Presentasi 20%

• Penulisan & Penyajian Makalah 10%

• Middle Test 25%

• Final Test 25%

PENUGASAN RUTIN

1-44

1-45

End of Sesion 1