TUGAS KELOMPOK

PERTEMUAN 1

Nama Anggota:

1. Siti Arifah 041911333010

2. Sa'adatul Ukhrowiyah 041911333046
3. Alissa Qodrunnada 041911333048

Akuntansi Manajemen/ Kelas N

Exercise 1-11 The Managerial Process

a) Decision making, karena manajer laboratorium sedang mempertimbangkan apakah
akan menerima tawaran atau memberi masukan dengan mengkaji harga tes.
b) Controlling, merupakan evaluasi hasil kinerja.
c) Planning, sebab merencanakan pendanaan dengan pinjaman jangka pendek.
d) Decision making, karena sedang mengumpulkan data untuk mempertimbangkan
sistem mana yang akan dipakai untuk meningkatkan efisiensi produksi.
e) Planning, sebab sedang merencanakan beberapa hal untuk mencapai tujuan berupa
earning a 25% return on sales.
f) Decision making, karena ingin mencari tahu mengenai cost apa saja yang bisa
dihindari apabila membatalkan layanan.

Exercise 1-12 Differences between Managerial Accounting and Financial Accounting

a) Managerial Accounting, karena lebih berorientasi pada keputusan sehingga dapat

membuat perencanaan yang tepat untuk masa depan.
b) Financial Accounting, karena bertujuan untuk memberikan informasi kepada pihak
eksternal (pemegang saham)
c) Managerial Accounting, karena terkait dengan pembuatan keputusan dan
pengolahan anggaran yang tepat untuk masa depan perusahaan
d) Financial Accounting, sebab hanya berkaitan dengan penyajian informasi keuangan
e) Managerial Accounting, karena lebih berfokus pada upaya untuk mengidentifikasi
masalah dan mencari penyelesaian yang tepat terkait dengan penganggaran produksi.
Exercise 1-13 Customer Value, Strategic Positioning

1. The total product is the product and its features (processing speed, disk drives, software
packages, and so on), the service, the operating and maintenance requirements, and the
delivery speed.
2. One company is emphasizing low costs, and the other is attempting to differentiate its
PC by offering faster delivery and higher-quality service.
3. The Confi ar’s service component and its delivery time appear to be better than
Drantex’s. Thus, the realization of these features appears to outweigh the additional
sacrifi ce (the additional operating and maintenance cost) associated with the Confi ar PC.
The implications for managerial accounting are straightforward. The managerial
accounting information system should collect and report information about customer
realization and sacrifice. Much of this information is external to the firm but clearly
needed by management.
4. Better quality and shorter delivery time increase the value of what the customer
receives, while lowering the price decreases the amount paid. In total, customer value has
increased and presumably this should make the Drantex PC much more competitive. This
example illustrates how quality, time, and costs are essential competitive weapons. It also
illustrates how critical it is for the managerial accounting system to collect and report data
concerning these three dimensions.