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PERAN DAN KONSEP DASAR AKUNTANSI MANAJEMEN

Achmad Zaky, MSA.,Ak.,SAS

Pokok Bahasan
Silabus Sistem Informasi Akt Manajemen Tema baru dalam Akmen Peran dan perilaku etis Akuntan Manajemen Sertifikasi Metode, teknik pembebanan biaya Biaya Produk dan Jasa Laporan Keuangan Eksternal

Tujuan Akuntansi Manajemen


Costing sektor jasa, produk dan tujuan lain untuk kepentingan manajemen Perencanaan, controlling, evaluating, & continuous improvement; Pengambilan keputusan

Kebutuhan Informasi Manajemen


Collecting, Measuring, Storing, Analyzing, Reporting, Managing
Special Reports, Product Costs, Customer Costs, Budgets, Performance Reports, Personal Communication

Economic

Events INPUTS

PROCESSES

OUTPUTS

USERS

Akuntansi Manajemen vs Akuntansi Keuangan

Sumber: Hansen & Mowen (2009)

Tema Baru dalam Akt.Manajemen

Need for innovation and relevant produces:


Activity

based management Customer orientation Cross functional perspective

Need for innovation and relevant produces


TQM

emphasized continuous improvement Time becomes a competitive advantage for the firm who an compress the value chain Improving efficiency for profit performance E-business for cost reduction

Peran dan perilaku etis Akuntan Manajemen


Pendukung utama manajemen dalam semua tahap pengambilan keputusan. Tetap menjaga prilaku etis:
Kode Etik Perusahaan Sarbanes-Oxley requirements IMA standards of conduct for management accountants ensure that management accountants maintain

Competence Confidentiality Integrity Objectivity Ability for conflict resolution

Sertifikasi
Memberikan keyakinan bahwa seorang akuntan telah memiliki pendidikan dan pengalaman suatu bidang dan telah lolos dalam ujian kualifikasi/sertifikasi.

CMA/CPMA (Certified Management Accountant) CPA (Certified Public Accountant) CIA (Certified Internal Auditor) SAS (Sertifikasi Akuntansi Syariah) CSRS (Certified Sustainibility Reporting Specialist) CPSAK (Certified PSAK) AAP (Ahli Akuntansi Pemerintahan)

COST: Definition
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Cost is the cash or cashequivalent value sacrificed for goods and services that is expected to bring a current or future benefit to the organization.1
1Hansen

& Mowen, 2007, p. 35.

OPPORTUNITY COST: Definition


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Opportunity cost is the benefit given up or sacrificed when one alternative is chosen over another.2

2Hansen

& Mowen, 2007, p. 35.

COST OBJECT: Definition


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A cost object is any item such as product, customer, project, activity & so on, to which costs are measured and assigned.3

3Hansen

& Mowen, 2007, p. 35.

Metode, teknik pembebanan biaya


Merupakan hubungan kausal pada saat membebankan suatu biaya pada suatu obyek biaya (cost object)

Biaya Produk dan Jasa


Tangible products are goods produced by converting raw materials. Example: televisions, hamburgers

Services are intangible products. Example: dental or medical care.

Biaya Produk dan Jasa


Direct Material Direct Labor Overhead Cost Prime Cost Conversion Cost Selling & Administrative

INCOME STATEMENT:
Manufacturing Firm
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COST OF GOODS MANUFACTURED

FBM

ABM