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KONSEP DAN PRINSIP

DASAR AKUNTANSI
MANAJEMEN
KELOMPOK 1 DIII PENILAI 1A SEKOLAH TINGGI
AKUNTANSI NEGARA
Perbedaan yang antara Akuntansi
Manajemen dan Akuntansi Keuangan

Pengguna laporan keuangan dan tujuannya


Ruang Lingkup Informasi
Fokus dari Informasi keuangan
Rentang Waktu
Kriteria bagi informasi Akuntansi
Sifat dari informasi keuangan
Akuntansi Keuangan

bertujuan untuk menyajikan informasi


keuangan perusahaan bagi pihak eksternal
misalnya pemegang saham, kreditur,
karyawan, analis keuangan, dan lain lain
biasanya menyajikan informasi keuangan
secara keseluruhan meliputi Neraca, Laporan
Laba Rugi, atau pun Laporan Perubahan
Ekuitas
Akuntansi Manajemen

fokus dalam penyediaan informasi keuangan


untuk keperluan manajemen atau pihak
internal perusahaan
informasi dalam akuntansi manajemen akan
membantu pihak manajemen untuk
mengambil keputusan yang berhubungan
langsung dengan kebijakan perusahaan, baik
untuk keputusan perencanaan,
pengorganisasiian, pengarahan, maupun
pengendalian.
Karakteristik Laporan
Akuntansi Manajemen

Relevan
Tepat
Mutakhir
Jelas
Ringkas
Cost and benefit principle
Peranan Akuntansi
Manajemen

Menyediakan informasi untuk perhitungan


biaya jasa, produk dan objek lainnya yang
ditentukan oleh manajemen
Menyediakan informasi untuk perencanaan,
pengendalian, pengevaluasian, dan
perbaikan berkelanjutan
Menyediakan informasi untuk pengambilan
keputusan.
Biaya

Biaya berkaitan dengan semua tipe


organisasi bisnis, nonbisnis, manufaktur,
eceran, dan jasa
Umumnya, macam biaya yang terjadi dan
cara klasifikasi biaya tergantung pada tipe
organisasinya.
Klasifikasi biaya : 1) Biaya menurut
sifatnya
2) Biaya menurut
perilakunya
Biaya Menurut Sifatnya

Biaya Produksi : Semua biaya yang


terkait dengan pemerolehan
atau pembuatan suatu
produk.

Biaya Non Produksi : Biaya periodik ; semua


biaya yang tidak
termasuk dalam biaya produk.
Macam Biaya Produksi

Bahan Langsung (Direct Material)


Tenaga Kerja Langsung (Direct Labor)
Biaya Overhead (Factory Overhead)
Macam Biaya Non Produksi

Biaya Administratif (Administrative Expense)


Biaya Marketing atau Penjualan (Selling
Expense)
Biaya Menurut Perilakunya

Biaya Tetap
Biaya Variabel
Biaya Semi Variabel.
Contoh Soal 1
The following is a list of costs that were incurred in the production and sale
of lawn
mowers:
a. Attorney fees for drafting a new lease for headquarters offices.
b. Commissions paid to sales representatives, based on the number of lawn
mowers
sold.
c. Property taxes on the factory building and equipment.
d. Hourly wages of operators of robotic machinery used in production.
e. Salary of vice president of marketing.
f. Gasoline engines used for lawn mowers.
g. Factory cafeteria cashiers wages.
h. Electricity used to run the robotic machinery.
i. Maintenance costs for new robotic factory equipment, based on hours of
usage.
j. License fees for use of patent for lawn mower blade, based on the number
of lawn
mowers produced.
k. Salary of factory supervisor.
l. Steel used in producing the lawn mowers.
m. Telephone charges for company controllers office.
n. Paint used to coat the lawn mowers.
o. Straight-line depreciation on the robotic machinery used to manufacture the
lawn
mowers.
p. Tires for lawn mowers.
q. Engine oil used in mower engines prior to shipment.
r. Cash paid to outside firm for janitorial services for factory.
s. Cost of advertising in a national magazine.
t. Salary of quality control supervisor who inspects each lawn mower before it is
shipped.
u. Plastic for outside housing of lawn mowers.
v. Steering wheels for lawn mowers.
w. Filter for spray gun used to paint the lawn mowers.
x. Cost of boxes used in packaging lawn mowers.
y. Premiums on insurance policy for factory buildings.
z. Payroll taxes on hourly assembly line employees.
Instructions
Classify each cost as either a product cost or
a period cost. Indicate whether each
product cost is a direct materials cost, a
direct labor cost, or a factory overhead cost.
Indicate whether each period cost is a selling
expense or an administrative expense.
Product Cost Period Cost
cost Direct Direct Factory Selling Administ.
material labor cost overhead expense expense
cost Cost
A X
B X
C X
D x
E x
F x
G X
H X
I X
J X
K X
L X
M X
Product Cost Period Cost
cost Direct Direct Factory Selling Administ.
material labor cost overhead expense expense
cost Cost
O X
P X
Q X
R X
S X
T X
U X
V X
W X
X X
Y X
Z X
Contoh Soal 2
A partial list of Frend Hotels costs is provided below.
a. Champagne for guests.
b. Cost to mail a customer survey.
c. Training for hotel restaurant servers.
d. Cost to replace lobby furniture.
e. Cost of soaps and shampoos for rooms.
f. Cost of food.
g. Wages of desk clerks.
h. Cost to paint lobby.
i. Cost of advertising in local newspaper.
j. Cost of laundering towels and bedding.
k. Wages of kitchen employees.
l. Guest room telephone costs for long-distance calls.
m. Cost of room mini-bar supplies.
n. Utility cost.
o. Cost of valet service.
p. General maintenance supplies.
q. Wages of maids.
r. Salary of the hotel president.
s. Depreciation of the hotel.
t. Cost of new carpeting.
u. Wages of bellhops.
v. Wages of convention setup employees.
w. Pay per view movie rental costs (in rooms).
Instructions
Identify whether each of the costs is to be classified as
direct or indirect. Define direct costs in terms of a hotel
guest as the cost object.
Product Cost Period Cost
Cost Direct Indirect Cost Direct Indirect

A X O X
B X P X
C X Q X
D X R X
E X S X
F X T X
G X U X
H X V X
I X W X
J X
K X
L X
M X