RUANG LINGKUP PEMBELAJARAN

AKUNTANSI MANAJEMEN
to be MA ‘n as a Strategic Partner of Top Management

A.Rizal Putra
Fakultas Ekonomi
Universitas Andalas
2012
LATAR BELAKANG
( Johnson and Kaplan, 1987 )
 THE EVOLUTION OF MANAGEMENT ACCOUNTING
A statement of the scope, purposes and concepts of
management accounting (IFAC,1989). This was further
revised and developed in 1998. International Federation of
Accountants (IFAC) describes the development of management
accounting as an evolution in four stages:
• Stage 1 (pre-1950): cost determination and financial
control.
• Stage 2 (by 1965) : provision of information for
management planning and control.
• Stage 3 (by 1985) : reduction of resources waste in
business process.
• Stage 4 (by 1995) : creation of value through effective use
of resources.
Perubahan Karakter CMS yang signifikan.........
Traditional Modern
Tight Cost Control : bersandar pada Activity control : simplifikasi
penggunaan buget aktivitas secara berkelanjutan
(activities & cost driver analysis).
Berfokus pada besaran beban unit- Berfokus pada konsumsi input yg
unit fungsional paling layak dari setiap aktivitas
dlm meng”creates values” tertentu
Objective: Objectives:
Effisiency Cost efficiency
Cost Effectiveness
Ruang lingkup : Ruang Lingkup:
Unit-unit fungsional dalam Aktivitas-aktivitas disepanjang
organisasi, khusus nya fungsi value chain dalam penyediaan
produksi produk kepada pelanggan
Reactive Proactive

Dll........................................ Dll..................................
 PERKEMBANGAN MCS FRAMEWORK
 Anthony’s Framework (1964/65) : Functional Based
System Approach – for Stable Environment
 Outley’s Framework (1990) – Not Classified
Kaplan & Norton’s (1992,1996): Balanced Scorecard (BSC)
Framework
Simon’s Framework (1994/95) : The Age of Empowerment
MCS or Lever Of Control or Modern MCS
 Merchant’s Frame Work (1992) – Not Classified
 Merchant & Van der Stede’s Framework (2007) : Object
of Control Framework
 Malmi & Brown’s Framework (2008): Management
Control Systems Packages
SIAPA AKUNTAN MANAJEMEN ?

Traditional:
Provider Financial Information

Modern:
 As a Strategic partner and,
 Provider of decision based financial and
nonfinancial (operational) information
 Traditional Concept of MA:
as a Provider Financial Information
Akuntansi manajemen adalah suata proses
identifikasi, pengukuran, akumulasi, analisis,
penyusunan, interpretasi, dan pengkomunikasian
informasi keuangan yang dibutuhkan manajemen
untuk perencanaan, evaluasi, dan pengawasan
dalam suatu organisasi dan untuk menjamin
akuntabilitas dan penggunaan secara tepat
sumberdaya organisasi.
(Statement on Objectives of Management Accounting no.1,
1981).
 Why we need SMA ?

Critics: weaknesses of conventional management

accounting practice

Kaplan (1984) who argued that “Management accounting

.........................it must serve the strategic objectives of
the firm”
(supported by: Johnson and Kaplan, 1987; Ashton et al, 1991; Bhimani and
Bromwich, 1992; Drury, 1992).
 Critics ...........................

Johnson and Kaplan (1987) criticized that MA

systems had lost relevance as they were inadequate
for the modern accounting environment, and that
they were not useful in the process of control,
product costing and evaluation of managers
performance ...........................
 These serious critics.......
 “Too late, too aggregated and too distorted to be
relevant for managers ‟planning and control
decisions” (Johnson and Kaplan, 1987)

.........the fact that management accountants make

little use of strategic management in their work
(Cooper, 1996; and Parker, 2002) .

 .....that MA focuses too much on internal business

functions of accounting in order to meet the
requirements of the internal managers. ............. while
special attention is given to the internal affairs of the
business sight is lost of the external opportunities and
potential business threats (Chapman, 2005) .
 ORIENTASI
AKUNTANSI MANAJEMEN TERKINI

A value adding of continuous improvement process

of planning, designing, measuring and operating
financial and non-financial information system that
guides management action, motivates behavior,
and supports and creates the cultural values
necessary to achieve an organization strategic,
tactical, and operating objectives.
 -
SMA Sbg disiplin yang berperan dalam mencapai
strategic objectives.

Jan Bell et al (2004), akuntansi manajemen merupakan

suatu sistim pengukuran dan penyediaan informasi
keungan dan operasional yang akan menuntun tindakan
menejerial, memotivasi perilaku, mendukung dan meng
‘creates’ nilai-nilai kultural yang diperlukan untuk mencapai
tujuan-tujuan strategik suatu organisasi.

Peranan SMA:
1. Porvider Informasi (aktivitas konvensional akuntan
manajemen)
2. Strategic Partner : peranannya untuk mencapai tujuan-
tujuan strategik.
Dua dari Temuan-Temuan Riset yang sejenis....

Contemporary MAPs tend to focus more on non-financial

information, have an external approach such as
customers and competitors, and a more strategic
orientation (Chenhall and Langfield-Smith, 1998a)

Contemporary MAPs also contain more variety including

both volume and nonvolume causal factors concerning
internal and external causal factors (Bjørnenak and
Olson, 1999).
 DUA VERSI MA

1. Management Accounting - CONVENTIONAL :

 Berperan sbg penyedia informasi keuangan
(berbasis fungsional)

2. Strategic Management Accounting (SMA) :

 berperan sbg penyedia informasi keu. & Non keu.
(berbasis aktivitas)
 berperan sbg Mitra Top Management dalam
mencapai Tujuan-Tujuan Strategik
RUANG LINGKUP
 PENGAJARAN
MANAGEMENT ACCOUNTING

MK Akuntansi Manajemen :
Penekanan nya pada peranan MA sbg Provider informasi
keuangan.

MK Akuntansi Manajemen Strategik

(AM Lanjutan) :
Penekanan nya pada peranan MA sbg Provider informasi
Keu & Non Keuangan; dan sbg Strategic Partner dari Top
Management
 FUNCTIONS OF MANAGEMENT ACCOUNTING
(Atkinson, A. A., R. D. Banker, R. S. Kaplan and S. M. Young. 2001)

Function Purpose
Operational ControlProvide feedback about efficiency and
quality of tasks performed.
Product and Measure the cost of resources used to
Customer Costing produce products and services and to deliver
these to customers.
Management Control Provide information about the performance
of managers and operating units.
Strategic Control Provide information related to whether the
organization's is achieving its strategic
objectives.
 THREE MAIN AREAS OF MA

 Advancing the role of the management accountant

as a strategic partner in the organization (Strategic
Management)
 Developing the practice of business decision-making
and managing the performance of the organization
(Performance Management)
 Contributing to frameworks and practices for
identifying, measuring, managing and reporting risks to
the achievement of the objectives of the organization
(Risk Management).
(The American Institute of Certified Public Accountants/ AICPA)
 ORGANIZATIONAL
OBJECTIVES

MANAGEMENT CONTROL SYSTEM

MANAGEMENT ACCOUNTING SYSTEM
COST MANAGEMENT SYSTEM

MACS

STRATEGIC MANAGEMENT : STRATEGIES

ENVIRONMENT
MANAGEMENT ACCOUNTING & CONTROL SYSTEM
SH
( MACS )
VALUES
MANAGEMENT MANAGEMENT
ACCOUNTING SYSTEM CONTROL SISTEM

MA MCS
“manage personel
SMA behavior toward C
CA ( ICV ) desired values” VALUES
(fit : PI – OI; B – S;
O-E)
Bgt.
B

CMS : Strategic Oriented

“manage cost drivers (activities)”
 DEFINISI CMS
Brimson, who originally served as CAM-I's Cost
Management Systems (CMS) project director,
defines cost management as, "the management
and control of activities to determine an accurate
product cost, improve business processes,
eliminate waste, identify cost drivers, plan
operations, and set business strategies
(Berliner, C., and J. A. Brimson, 1988).
 - Main Concepts of CMS
CAM-I Conceptual Design:
 Become proactive rather than reactive – influence operations all along
the value chain
 Eliminate non-value added costs
 Emphasize traceability of costs
 Emphasize life cycle costing and life cycle management
 Emphasize a world class competitive strategy, e.g., minimize costs,
cycle time, defects and maximize flexibility and responsiveness
 Emphasize performance measurements designed to promote
continuous improvement
 Emphasize market driven costing (target costing) rather than engineer
driven costing (standard costing)
 Emphasize pull systems (JIT and TOC) rather than push systems
Emphasize the correct sequence: from traditional push systems, to JIT
systems, to FMS, to CIM systems
 Emphasize investment management (analyzing the portfolio of
investments )
 COST MANAGEMENT SYSTEM ( CMS )
Dari dimensi alat-alat, CMS adalah Suatu sistem yang digunakan
akuntan manajemen untuk mengembangkan dan memelihara
keunggulan kompetitif dengan mengaplikasikan prosedur-
prosedur, mekanisme, tehnik-tehnik, dan informasi keuangan &
nonkeuangan untuk memenej aktivitas-aktivitas yang menjadi
pemicu (driver) cost dalam menydiakan customer values.

Tujuan nya adalah Menciptakan keunggulan kompetitif pada :

 Dimensi Cost Efficiency dan/atau
 Dmensi-dimensi kepuasan yang diinginkan pelanggan dengan
besaran cost yang paling tepat ( Cost Effectiveness )
(Berliner, C., and J. A. Brimson, 1988).
 KETERKAITAN SUB-SUB DISIPLIN AKMEN:
Tehnik-tehnik yg berorientasi Strategik

COST ACCOUNTING
C
O CMS
N
V
E
Activity Analysis
N  ABC  Cost & Revenue
T
I
Driver Analysis
O  Back flush Costing Value Chain Analysis
N
A
 Strategic Positioning
L Analysis

SMA
(Berliner, C., and J. A. Brimson, 1988).
 STRATEGIC MANAGEMENT ACCOUNTING PRACTICES

• ABC/ABM • Customer Accounting

• CMS • Integrated Performance
• Attribute Costing Management Systems
• Benchmarking • Life Cycle Costing
• Competitive Position • Quality Costing
Monitoring • Strategic Costing
• Competitor Cost • Strategic Pricing
Assessment • Target Costing
• Competitor Performance • Value Chain Costing
Appraisal on public • Lean Accounting
financial statements
• Environmental Accounting
 PENDISTRIBUSIAN
MATERI KE SETIAP SUB DISIPLIN
AKUNTANSI MANAJEMEN
 MANAGEMENT ACCOUNTING

Introduction Integrated Performance Evaluation

(Balanced Score Card)
Cost Behavior Quality & Productivity Measurement
& Reporting
Variable Costing Tactical Decision Making

CVP Analysis Investment Decision Making

Costs and Profitability Analysis Strategic Management Accounting

Decentralized Organization: Environmental Costing

Responsibility Accounting &
Performance Evaluaton
 STRATEGIC MANAGEMENT ACCOUNTING

 SMA concept & objectives Lean Accounting (in lean

 CMS concept & objectives manufacturing)
Activity Based-Management Customer Accounting

Value Chain Costing Competitor Cost Assessment

Competitive Position Monitoring

Attribute Costing BSC – Organizational Control System

Target Costing & Pricing Benchmarking

Life Cycle Costing Sustainability Accounting - I

Strategic Costing & Strategic Pricing Sustainability Accounting - II

 MANAGEMENT CONTROL SYSTEM
Control , Management Control, &
MCS: Basic Concepts
Why the Organization needs MCS?
 Fit : Personel Intr. – Organ. Intr.
 Fit : Organization - Environment
 Control Responsibility Centers.
 Management Control Using ROI
Objective Setting, Strategic Planning,
and Budgeting (Anthony’s Framework)
Execution, Monitoring, & Reporting
(Anthony’s Framework)
Performance Evaluation & Rewarding
(Anthony’s Framework)
BSC based MCS ( Kaplan & Norton’s
Framework)
Object of Control – MSC Framework:
Action Control & Result Control
Object of Control – MCS Framework:
Personel Control & Culture Control
Strategy Differentiation & MCS
Design
MCS in Advanced Technologies
Manufacturing
LOC– MCS Framework : Diagnostic ,
Interactive Control , Belief &
Boundary Systems
MCS for Nonprofit Organization
Cases Study Report
 COST ACCOUNTING
Introduction : Basic Concepts of Cost Job Order Costing : FBC & ABC
Accounting , Cost Accounting System,
and Costs
FBC – 1 Production Costs, Process Costing – I : FBC & ABC
Measurement, Assignment,
Recording, & Reporting
FBC – 2 : Predetermine Single Process Costing – II : FBC & ABC
Overhead Rate
FBC – 3 : Predetermine Process Costing – III : FBC & ABC
Departemental Overhead Rate
ABC – 1 : Activity, Resouces Joint Product & By Product Costing
Consumed, & Cost Driver
ABC – 2 : Cost related to cost object, Standard Costing
Assignment Methods, & Two Stage
Assignment
ABC – 3 : Recording & Reporting Back Flush Costing ( JIT
Manufacturing )
 BUDGETING
 Introduction: Basic concepts, The role, Limitation, etc.......
 Budgeting Techniques
 Organizational Approach: Top-down, Bottom-Up, Combination
 Technical Approach : Incremental, Strategic Based Budgeting, & Zero Based
Budgeting
 Comprehensive Budgeting for Corporate Profit Planning
 The Style use of Budget:
 Diagnostic style versus Interactive Style
 Tight versus Loose Budgetary Control
 Budgeting For Cost Control /Management Control
 Flexible Budgeting
 Budgeting for Responsibility Centers (Functional base)
 Budgeting for Responsibility Centers (Activity Base)
 Budget Performance Report