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Hamzah Ritchi, FE UNPAD

Akuntansi Biaya

Sesi 1: PengenalanAkuntansi Biaya

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Managerial versus Financial Accounting

Accounting System

(accumulates financial and

managerial accounting data)

Managerial Accounting

Information for decision

making, and control

of an organizationsoperations.

Financial Accounting

Published financial

statements and other

financial reports.

Internal

Users

External

Users

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ManagementAccounting:

DifferentFromFinancialAccounting

FINANCIAL ACCOUNTING MANAGERIALACCOUNTING

AUDIENCE External : Stockholders,creditors, tax authorities Internal : Workers, managers,executivePURPOSE Report on pastperformance to externalparties; contracts withowners and lenders

Inform internal decisions made byemployees and managers;feedback and control on operatingperformance.TIMELINESS Delayed; historical Current, future orientedRESTRICTIONS Regulated : rules driven bygenerally acceptedaccounting principles andgovernment authorities

No regulations; systems andinformation determined bymanagement to meet strategic andoperational needs

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ManagementAccounting:

DifferentFromFinancialAccounting

FINANCIALACCOUNTING MANAGERIALACCOUNTINGTYPE OFINFORMATION

Financial measurementsonly

Financial, plus operational andphysical measurements onprocesses, technologies,suppliers, customers, andcompetitors

NATURE OFINFORMATION Objective, auditable,reliable, consistent, precise More subjective and judgmental;valid, relevant, accurateSCOPE Highly aggregate; report onentire organization Disaggregate; inform localdecisions and actions

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Pengertian Akuntansi Biaya:

Sempit : Proses penetapan biaya untukmemproduksi barang, menyediakan jasa ataupelaksanaan aktivitas.

Luas : Suatu alat untuk melengkapi manajemendengan peralatan yang dibutuhkan untukmelakukan perencanaan dan pengendalian,

untuk meningkatkan kualitas dan efektivitas,dan untuk membuat keputusan rutin danstrategis.

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Other DefinitionAn accounting system that measure and report

financial and non financial information relating

to the cost of acquiring or utilizing resources inan organization. It provides information both for

management accounting and financial

accounting.

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The Purpose of Cost

Accounting:Identification: recognition and evaluation of business

transactions and other economic events for appropriate

accounting action.

Measurement: quantification, including estimates, of

business transactions or other economic events that

have occurred or forecasts of those that may occur.

Accumulation: disciplined and consistent approaches to

recording and classifying appropriate business

transactions and other economic events.

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The Purpose of Cost

Accounting:

Analysis: determination of the reasons for the reported

activity and its relationship with other economic events

and circumstances.

Preparation and interpretation: meaningful coordination

of accounting and/or planning data to provide

information, presented logically, which includes, if

appropriate, the conclusions drawn from those data.

Communication: reporting pertinent information to

management and others for internal and external uses

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Cost Accounting and CostAccountants

Its Relationship and Its Rolein Organization

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Managing Resources, Activities, and People

An organization . . .

Acquires Resources

Hires People

Organized set

of activities

Decision

Making

Planning

Directing

Controlling

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Work of Management

Planning

Controlling

Directing and

Motivating

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COST MANAGEMENT : AN OVERVIEWA Typical Organization Chart, Showing the Function of the Controller

Chief ExecutiveOfficer

Chief Financial

OfficerVice President for

MarketingVice President for

Operations

Controller TreasurerChief Information

Officer

CostManagement

Functions of the

Controller

Financial Systems

Other Reporting Obligations

Financial Reporting

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Line and Staff Positions

A line position isdirectly involved inachieving of the

basic objectives of anorganization.

Example: A productionsupervisor in a

manufacturing plant.

A staffpositionsupports and

assists linepositions.

Example: Acost accountantin the

manufacturingplant.

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DEPARTEMEN AKUNTANSI BIAYA(Cost Department)

Hubungan dengan Departemen-Departemen Lainnya

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ControllerThe chief managerial and financial

accountant responsibility for:

Financial planning and analysis.

Cost control.

Financial reporting.

Accounting information systems.

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TreasurerResponsible for raising capital and

safeguarding the organizations

assets. Supervises relationships with financial

institutions.

Works with investors and potential

investors.Manages investments.

Establishes credit policies.

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Internal AuditorResponsible for reviewing the accounting

procedures, records, and reports in both thecontrollers and the treasurers area of

responsibility.

Expresses an opinion to topmanagement regarding theeffectiveness of theorganizations accountingsystem.

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Evolution and Adaptation in

Managerial AccountingService Vs. Manufacturing

Firms

Emergence of NewIndustries

Global Competition

Focus on the Customer

Cross-Functional Teams

Computer-Integrated

Manufacturing

Product Life Cycles

Time-Based Competition

Information andCommunication

Technology

Just-in-Time Inventory

Total QualityManagement

Continuous Improvement

Change

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Managerial Accounting as a Career

Professional Organizations

Institute of Management Accountants (IMA)

Publishes

Management

Accountingand research

studies.

Administers

Certified

ManagementAccountant

program

Develops

Standards of

Ethical

Conduct for

Management

Accountants

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Professional Ethics

Ethical business practices build trust andpromote loyal, productive relationships with

customers, employees and suppliers.

Many companies have written codes ofethics which serve as guides for employees

to follow.

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Professional Ethics

Competence

ConfidentialityIntegrity

Objectivity

Resolution of Ethical Conflict

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Professional Ethics

Avoid conflicts of interestand advise others of

potential conflicts.

Recognize and

communicate personal and

professional limitations.

Do not subvert

organizations

legitimate

objectives.

Integrity

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Professional Ethics

Integrity

Avoid activities that couldaffect your ability to

perform duties.

Communicate

unfavorable as well as

favorable information.

Refrain fromactivities

that could

discredit the

profession.

Refuse giftsor favors

that might

influence

behavior.

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Professional Ethics

Objectivity

Communicate informationfairly and objectively.

Disclose all informationthat might be useful to

management.

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h i hi A

End of Class

Thank You

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Documents