translate 30 hal pak suyanto

5/12/2018 Translate 30 Hal Pak Suyanto - slidepdf.com

http://slidepdf.com/reader/full/translate-30-hal-pak-suyanto 1/58

Cost Management and Strategy: AnOverview

Chapter One



Bab Satu

Manajemen Biaya dan Strategi:

sebuah Gambaran



3

Explain the use of cost management information for eachof the four functions of management and in differenttypes of organizations, with emphasis on the strategic

management function

Explain how the contemporary business environment hasinf luenced cost management

Explain contemporary management techniques and howthey have inf luenced cost management

Learning Objectives



Tujuan belajar

Jelaskan penggunaan informasi manajemen biaya untuk masing-

masing dari empat fungsi manajemen dan dalam berbagai

jenis organisasi, dengan penekanan pada fungsimanajemen strategis

Jelaskan bagaimana lingkungan bisnis kontemporer telahmempengaruhi manajemen biaya

Jelaskan teknik manajemen kontemporer dan bagaimana mereka telah

mempengaruhi manajemen biaya



5

Explain different competitive strategies that companies canpursue

Describe the professional environment of the managementaccountant, including professional organizations andprofessional certifications

Understand the principles and rules of professional ethicsand explain how to apply them

Learning Objectives

(continued)



Tujuan Belajar (lanjutan)

Jelaskan strategi kompetitif yang berbeda

yang perusahaan dapat mengejar

Jelaskan lingkungan profesional akuntan manajemen,

termasukorganisasi profesi dan sertifikasi profesional

Memahami prinsip-prinsip dan aturan etika

profesi dan menjelaskan bagaimana menerapkannya



7

Success comes from developing and implementing

an effective strategy aided by management

accounting methods

± Clear mission statement

± Strategy is a roadmap to achieve a companys mission

Management accountants can help a company be

successful

± Key to success is having decision-relevant information

Introduction to Strategy



Pengantar Strategi

Sukses berasal dari mengembangkan dan menerapkan

strategiyang efektif dibantu oleh metode akuntansi

manajemen

Yang jelas pernyataan misi

Strategi adalah peta jalan untuk mencapai misi perusahaan

Akuntan manajemen dapat membantu perusahaan menjadi

sukses

Kunci keberhasilan adalah memiliki keputusan-informasi yang

relevan



9

A firm succeeds by implementing a set of policies,

procedures, and approaches to business called

strategy

Strategy must have a long-term focus and adapt to

the changing environment

Cost management information should be used to

develop and monitor strategic information

Competitive Strategies



Strategi kompetitif

Sebuah perusahaan berhasil dengan

menerapkan serangkaian kebijakan, prosedur, dan

pendekatan untuk bisnis yang disebut strategi

Strategi harus memiliki fokus jangka panjang

dan beradaptasi dengan lingkungan yang berubah

Biaya manajemen informasi harus digunakan

untukmengembangkan dan memantau informasi

strategis



11

Competitive Strategies (continued)

Aspect Cost Leadership Differentiation

Strategic

Target

Broad cross section of

the market

Focused cross section

of the market

Basis of competitive

advantage

Lowest cost in theindustry Unique product or service

Product line Limited selection Wide variety

Productionemphasis

Lowest possible costand essential features

Innovation indifferentiating products

Marketing

emphasis

Low price Premium price and

innovative features



Kompetitif Strategi (lanjutan)

aspek Kepemimpinan biaya perbedaan

Target

strategi

Broad cross section of

the market

Focused cross section

of the market

Basis of

competitive

advantage

Lowest cost in the

industry

Unique product or

service

Product line Limited selection Wide variety

Production

emphasis

Lowest possible cost

and essential features

Innovation in

differentiating products

Marketing

emphasis

Low price Premium price and

innovative features



13

Serves all management functions

Information a manager needs to manage effectively

± Financial and nonfinancial

Financial information alone shows a short-term focus

± Developed under the direction of the controller for the

Chief Financial Officer (CFO) of the organization

Cost Management Information



Biaya Manajemen Informasi

Melayani semua fungsi manajemen

Informasi manajer harus mengelola secara efektif

Keuangan dan nonkeuangan

Informasi keuangan saja menunjukkan fokus jangka

pendek

Dikembangkan di bawah

arahan controller untuk Chief Financial Officer (CFO)

dari organisasi



15

Typical Organization Chart

Chief FinancialChief Financial

Officer (CFO)Officer (CFO)

Chief Executive Officer (CEO)Chief Executive Officer (CEO)

Vice PresidentVice President

for Marketingfor Marketing

Vice PresidentVice President

for Operationsfor Operations

ControllerController TreasurerTreasurerChief InformationChief Information

Officer (CIO)Officer (CIO)

Cost ManagementCost Management

Financial SystemsFinancial ReportingOther Reporting Obligations (e.g., tax)



16

Financial reporting

± External users

± Emphasis on accuracy and compliance Cost management

± Internal users

± Emphasis on usefulness and timeliness, key

characteristics of decision-relevant information

Challenge for controller to reconcile these potentially

conflicting roles

Cost Management vs.

Financial Reporting



Manajemen Biaya vs Pelaporan

Keuangan

pelaporan keuangan

eksternal pengguna

Penekanan pada akurasi dan kepatuhanbiaya manajemen

internal pengguna

Penekanan pada kegunaan dan ketepatan waktu, karakteristik

kunci dari informasi keputusan yang relevan

Tantangan untuk controller untuk mendamaikan peran

iniberpotensi bertentangan



18

Cost management information is

assembled to aid management in thefollowing functions:

± Strategic management

± Planning and decision-making

± Management and operational control

± Preparation of financial statements

Four Functions of

Management



Empat Fungsi Manajemen

Biaya informasi manajemen dirakit untuk

membantu manajemendalam fungsi-

fungsi berikut:

manajemen strategis

Perencanaan dan pengambilan keputusan

Manajemen dan pengendalian operasional

Penyusunan laporan keuangan



20

Strategic management

± Most important management function

± Involves identifying and implementing goals and action

plans to maintain a competitive advantage

± Monitoring of Critical Success Factors (CSFs) is necessary

± Critical to a firms success due to global competition and

rapidly changing markets

± Strategic cost management information vs. traditional

cost management?

Management Functions



Fungsi Manajemen

manajemen strategisPaling penting fungsi manajemenMelibatkan tujuan mengidentifikasi dan melaksanakandanrencana aksi untuk mempertahankan

keunggulan kompetitif Pemantauan Faktor Sukses Kritis (CSF) diperlukanPenting bagi kesuksesan sebuahperusahaan karenapersaingan global dancepat perubahan pasarStrategis biaya manajemen informasi manajemen biayatradisional vs?



22

Planning and decision-making ± Information is needed to support reoccurring decisions

such as scheduling production and pricing

± Information is needed for short-run planning (budgeting)and profit planning (Cost-Volume-Profit analysis)

Management and operational control

± Information is needed to identify inefficient operationsand reward effective management practices

Preparation of financial statements

± Information is needed to guarantee compliance withregulations (GAAP) and regulatory reportingrequirements

Management Functions (continued)



Fungsi Manajemen

Perencanaan dan pengambilan keputusanInformasi yang diperlukan untuk mendukungkeputusanreoccurring seperti penjadwalan produksi dan hargaInformasi tersebut diperlukan untuk perencanaan jangkapendek(penganggaran) dan perencanaan laba (Biaya-Volume-

Labaanalisis)Manajemen dan pengendalian operasionalInformasi yang diperlukan untuk mengidentifikasi operasi tidakefisien dan penghargaan praktek manajemen yang efektif Penyusunan laporan keuanganInformasi yang diperlukan untuk menjamin kepatuhan terhadap

peraturan (GAAP

) dan persyaratan pelaporan peraturan



24

Types of Organizations

MerchandisersManufacturers

Service

firms

Government and

Not-for-profit

Wholesalers Retailers



25

1. Shift to a global business environment

± Economic interdependence and increased

competition2. New manufacturing technologies stemming from

the global business environment

± Just-in-time (JIT) inventory methods and quality

control ± Emphasis on speed-to-market (i.e., time-based

competition)

Changes in the Contemporary Business

Environment



Perubahan Lingkungan

BisnisKontemporer

Shift untuk lingkungan bisnis global

Ekonomi saling ketergantungan dan meningkatnya

kompetisi

Baru teknologi manufaktur yang berasal darilingkungan bisnis global

Just-in-time metode persediaan (JIT) dan kontrol

kualitas

Penekanan pada kecepatan-to-market (yaitu, persaingan berdasarkan waktu)



27

. Importance of information technology

± Increased use of the internet has reduced

processing time and facilitated informationexchange

4. Focus on the customer

± Consumers expect functionality, quality and

customization

± Shorter product life-cycles have intensified

competition


Environment (continued)



Perubahan Lingkungan BisnisKontemp

orer (lanjutan)

Pentingnya teknologi informasi

Meningkatnya penggunaan internet telah

mengurangi waktu pemrosesan

dan memfasilitasi pertukaran informasiFokus pada pelanggan

Konsumen mengharapkan fungsionalitas, kualitas

dankustomisasi

Lebih pendek siklus hidup produk telah diintensifkan kompetisi



29

5. Shifts in management organization

± The focus has shifted from financial measures and

hierarchal command-and-control organizations tononfinancial measures and f lexible organizational

structures

6. Social, political, and cultural considerations

± Changes include a more diverse workforce, a renewedsense of ethical responsibility, and increased

deregulation of business


Environment (continued)



Perubahan Lingkungan BisnisKontemp

orer (lanjutan)

Pergeseran dalam organisasi manajemen

Fokus telah bergeser dari ukuran finansial

dan hirarkikomando-dan-kontrol organisasi

untuk tindakan non-keuangandan struktur organisasiyang f leksibel

Sosial, politik, dan budaya pertimbangan

Perubahan termasuk tenaga kerja lebih

beragam, rasatanggung jawab etis diperbarui, danderegulasi peningkatanbisnis



31

The management accountants role:

± Provide cost-management information at a rigorous

pace to keep up with the ever-changing environment

± The information provided should include as manynonfinancial measures as possible a variety of operating and financial measures

± The reports should be applicable to cross- functional teams and conducive with a f lexible managementstructure

How do these changes affect

management accounting?



Bagaimana perubahan ini

mempengaruhi akuntansi manajemen

Akuntan manajemen peran:

Menyediakan biaya manajemen informasi pada

kecepatan yangketat untuk bersaing

dengan lingkungan yang selalu berubahInformasi yang diberikan harus mencakup sebagai

langkahnonfinansial sebanyak mungkin -

berbagai operasi dankeuangan langkah-langkah

Laporan harus berlaku untuk tim lintasfungsional dan kondusifdengan struktur manajemen

yang f leksibel



33

Kaplans Phases for Developing Cost

Management Information Systems

Stage One Cost-management systems are basic

transaction reporting systems

Stage Two Cost-management systems focus on

external reporting±decision-usefulnessof cost-management data is limited

Stage Three Cost-management systems track key

operating data and relevant cost

information for decision-makingStage Four Strategically relevant cost-management

information is an integral part of the

system



Kaplan Tahapan Pengembangan Sistem

Informasi ManajemenBiaya

Stage One Cost-management systems are basic

transaction reporting systems

Stage Two Cost-management systems focus on

external reporting±decision-usefulnessof cost-management data is limited

Stage Three Cost-management systems track key

operating data and relevant cost

information for decision-making

Stage Four Strategically relevant cost-management

information is an integral part of the

system



35

Benchmarking

± Process by which a firm identifies its CSFs, studies the

best practices of other firms in achieving these CSFs,

and institutes change based on the assessment results

Total Quality Management (TQ M)

± A technique by which management develops policies

and practices to ensure the firms products and

services exceed customers expectations

Contemporary Management

Techniques



Teknik Manajemen Kontemporer

pembandingan

Proses dimana perusahaan

mengidentifikasikan CSF nya,mempelajari praktek-

praktek terbaik dari perusahaan lain dalam mencapai CSF, dan

lembaga berubah berdasarkan hasil penilaian

Total Quality Manajemen (TQM)

Sebuah teknik dimana manajemen mengembangkan

kebijakandan praktek untuk memastikan produk perusahaan

dan jasamelebihi harapan pelanggan



37

Business Process Improvement

± Often associated with the previous two techniques, this

method involves managers and workers committing to a

program of continuous improvement in quality and otherCSFs

Activity-Based Costing and Management

± Activity-Based Costing (ABC) improves the tracing of costs

to individual products and customers

± Activity-Based Management (ABM) improves operational

and management control


Techniques (continued)




Perbaikan Proses Bisnis

Sering dikaitkan dengan dua teknik sebelumnya, metode

inimelibatkan manajer dan pekerja berkomitmen

untuk programperbaikan terus-menerus dalam kualitas

dan CSF lainnya

Activity-Based Costing dan Manajemen

Activity-Based Costing (ABC) meningkatkan penelusuran biaya

untuk produk individu dan pelanggan

Manajemen Berbasis Aktivitas (ABM) meningkatkankontroloperasional dan manajemen



39

Reengineering

± Process for creating a competitive advantage in which

the firm reorganizes its operating and management

functions, often resulting in modified, combined, or

eliminated jobs

The Theory of Constraints (TOC)

± Helps firms improve cycl e-time (i.e., the rate at which

raw materials can be converted to finished products)






ReengineeringProses untuk menciptakan keunggulan kompetitif dimana perusahaan mereorganisasi operasi dan fungsimanajemen,sering

menghasilkan pekerjaan dimodifikasi, gabungan,ataudihilangkanTeori Kendala (TOC)Membantu perusahaan meningkatkan siklus-waktu(yakni,tingkat di mana bahan baku dapat dikonversi

ke produk jadi)



41

Mass Customization

± Customers expect products and services to be tailoredto their unique needs creating the need for smaller

production runs

Target Costing

± Target Cost = Market-determined price Desired Profit






Kustomisasi massal

Pelanggan mengharapkan produk dan jasa

untuk disesuaikandengan kebutuhan unik

mereka menciptakan kebutuhan untuk produksiberjalan kecil

Target Costing

Biaya target = Pasar-ditentukan harga - Laba yang

Diinginkan



43

Life-Cycle Costing

± Costs should be monitored throughout a products lifecycle from research and development to sales andservice

± Traditionally, only the costs incurred for manufacturing,inspecting, packaging, and warehousing were monitored

The Value Chain

± An analysis tool used to identify the specific steps

required to provide a competitive product ± Helps identify steps that can be eliminated or outsourced






Hidup-Siklus Biaya

Biaya harus dipantau sepanjang siklus hidup produk - dari

penelitian dan pengembangan untuk penjualan dan layanan

Secara tradisional, hanya biaya yang dikeluarkan untuk

manufaktur, memeriksa, kemasan, dan pergudangan dipantau

Rantai Nilai

Sebuah alat analisis yang digunakan untuk

mengidentifikasilangkah-langkah khusus yang diperlukan

untuk menyediakan produk yang kompetitif Membantu mengidentifikasi langkah-langkah yang

dapatdihilangkan atau outsourcing



45

The Balanced Scorecard (BSC)

± An accounting report that addresses a firms

performance in four areas: financial, customer,internal business processes, and innovation and

learning

± Financial measures ref lect only a partial, and

frequently only a short-term, measure of a firmsprogress so the BSC incorporates both financial and

nonfinancial information






Balanced Scorecard (BSC)

Sebuah laporan akuntansi yang membahas kinerja

perusahaandi empat

bidang: keuangan, pelanggan, proses bisnis internal,dan

inovasi dan pembelajaran

Ukuran finansial hanya mencerminkan parsial, dan

sering hanyajangka pendek, ukuran kemajuan perusahaan

sehingga BSCmenggabungkan kedua informasi keuangan dan

nonkeuangan



47

Organizations that provide guidelines and

regulations:

± Internal Revenue Service (IRS), Federal Trade

Commission (FTC), Securities and ExchangeCommission (SEC), etc.

Organizations that promote professionalism and

competence:

± Institute of Management Accountants (IMA), Financial

Executives Institute (FEI), and Institute of Internal

Auditors (IIA)

Professional Organizations



Organisasi profesional

Organisasi yang memberikan pedoman dan peraturan:

Internal Revenue Service (IRS), Federal Trade

Commission(FTC), Securities and Exchange

Commission (SEC), dll

Organisasi yang mempromosikan profesionalisme

dankompetensi:

Institut Akuntan

Manajemen (IMA), Keuangan Eksekutif Institute (FEI),

dan Institute of Internal Auditors (IIA)



49

There are three main certifications that are relevant

for management accountants:

± Certified Management Accountant (CMA)

± Certified Financial Manager (CFM)

± Certified Public Accountant (CPA)

P

rofessional Certifications



Sertifikasi profesional

Ada tiga sertifikasi utama yang relevan

untuk akuntanmanajemen:

Bersertifikat Akuntan Manajemen (CMA)

Certified Financial Manager (CFM)

Bersertifikat Akuntan Publik (BPA)



51

IMA Statement of Ethical

Professional Practice

Commitment to competence, integrity, confidentiality, andcredibility is necessary for the management accountant to

provide a useful service to management

When presented with an ethical issue that cannot be resolvedthrough your organizations established policies, the IMA

suggests a three step process:

Discuss the situation with a superior not involved in the issue Clarify the issue through discussion with an IMA Ethics Counselor or

impartial advisor

Consult your own attorney as to your legal obligations and rights



MA Pernyataan Praktek Profesional Eti

s Komitmen terhadap kompetensi, integritas, kerahasiaan, dan

kredibilitas diperlukan bagi akuntan manajemen untukmenyediakanlayanan yang berguna untuk manajemen

Ketika disajikan dengan masalah etis yang tidak bisa

diselesaikan melalui kebijakan organisasiAnda didirikan, IMAmenunjukkan proses tiga langkah:

Diskusikan situasi dengan tidak superior terlibat dalam masalah iniMemperjelas masalah melaluidiskusi dengan Penasihat IMAEtika atau penasihat memihakKonsultasikan pengacara sendiri sebagai kewajiban hukum danhak-hak Anda



53

Cost management information is used in all four of themanagement functions and is important in the pursuit of a firms mission and goals

The contemporary business environment expects fastresults and has inf luenced the role of the managementaccountant

There were several contemporary managementtechniques noted in this chapter that inf luence thecollection of cost management information

Chapter Summary



Ringkasan Bab

Biaya informasi manajemen yang digunakan dalamsemuaempat dari fungsi manajemen danpenting dalam mengejar misidan tujuan perusahaan

Lingkungan bisnis kontemporer mengharapkan hasil yang cepat dan telahmempengaruhi peran akuntan manajemen

Ada beberapa teknik manajemen kontemporer dicatat

dalambab ini yang mempengaruhi pengumpulaninformasi manajemen biaya



55

The two main competitive strategies are cost leadership and differentiation

The management accountant looks to professional organizations for guidelines and professional support

Professional certifications can be obtained in many areas,

but there are three main areas applicable to managementaccountants

Chapter Summary (continued)



Ringkasan Bab

Dua strategi kompetitif utama adalah kepemimpinanbiaya dan diferensiasi

Akuntan manajemen terlihat organisasi

profesional untuk pedoman dan dukungan profesional

Sertifikasi profesional dapat diperoleh di banyakbidang, tetapi ada tiga bidang utama yang berlaku

untuk akuntan manajemen



57

A commitment to professional ethics allows managementaccountants to serve management effectively

There is a three-step process provided by the IMA to guide

the management accountant through ethical issues

Chapter Summary (continued)



Ringkasan Bab

Sebuah komitmen untuk etikaprofesional akuntan manajemenmemungkinkan untuk melayani manajemen secara efektif

Ada proses tiga langkah yang disediakanoleh KMI untukmemandu akuntan manajemen melalui isu-

isu etika

translate 30 hal pak suyanto

Documents