AKUNTANSI MANAJEMEN 1

(3 SKS)

Hasil Belajar yang Diharapkan:

Mahasiswa mampu menganalisis dan mengevaluasi
kinerja manajer pusat pertanggungjawaban dengan
menggunakan berbagai metode dan teknik analisis untuk
membantu manajemen dalam perencanaan,
pengendalian, dan pengambilan keputusan.
Referensi:
 Garrison, Ray H., Eric Noreen
and Peter C. Brewer. 2012.
Managerial Accounting. 14th Ed. McGraw-Hill
Companies.
 Atkinson, Anthony A., Kaplan, Robert S., Matsumura, Ella
Mae., Young, S. Mark. 2012. Management Accounting. 6th
Ed. McGraw-Hill Companies.
 Hansen, Don R. and Maryenne M. Mowen. 2009.
Management Accounting. 8th Ed. Thomson: South-Western.
 Mulyadi, 2001. Akuntansi Manajemen: Konsep, Manfaat, dan
Rekayasa. Jakarta: Salemba Empat.
 KOMPONEN NILAI AKHIR

Item Bobot
Tugas-tugas dan quiz 30%
UTS 35%
UAS 35%
100%
 AKUNTANSI MANAJEMEN
DAN LINGKUNGAN BISNIS

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

Referensi Materi 1

 Garrison, Ray H., Eric Noreen and Peter C.

Brewer. 2012.  Chapter 1
 Atkinson, Anthony A., Kaplan, Robert S.,
Matsumura, Ella Mae., Young, S. Mark. 2012.
 Chapter 1
 Hansen, Don R. and Maryenne M. Mowen.
2009. -> Chapter 1
 Mulyadi, 2001.  Bab 1
 1 -6

Sub Bahan Kajian

1. Pengertian akuntansi manajemen

2. Fungsi/proses manajemen
3. Peran/tujuan akuntansi manajemen dalam
organisasi
4. Tipe informasi akuntansi manajemen
5. Perbedaan akuntansi manajemen, akuntansi
keuangan, dan akuntansi biaya
6. Perubahan lingkungan bisnis
7. Etika dan sertifikasi akuntan manajemen
 1 -7

1. Pengertian akuntansi manajemen

 Pengertian Akuntansi Manajemen

1. Sebagai Suatu Tipe Akuntansi

Akuntansi manajemen merupakan suatu sistem
pengolahan informasi keuangan bagi kepentingan
pemakai intern yaitu manajemen organisasi.

2. Sebagai Suatu Tipe Informasi

Akuntansi manajemen merupakan tipe
informasi kuantitatif yang
menggunakan uang sebagai satuan
ukuran, yang digunakan untuk
membantu manajemen dalam
pelaksanaan pengelolaan perusahaan.
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 1 -9

2. Fungsi/proses manajemen
 Work of Management

Planning
Directing and
Motivating

Controlling

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 Planning

Set Objectives and

Identify
alternatives.

Select alternative that does

the best job of furthering
organization’s objectives.

Develop budgets to guide

progress toward the
selected alternative.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 Directing and Motivating

Directing and motivating involves managing day-

to-day activities to keep the organization
running smoothly.
 Employee work assignments.
 Routine problem solving.
 Conflict resolution.
 Effective communications.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 Controlling

The control function ensures

that plans are being followed.

Feedback in the form of performance reports

that compare actual results with the budget
are an essential part of the control function.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 Planning and Control Cycle

Formulating long-and
Begin
short-term plans
(Planning)

Comparing actual
Implementing
to planned Decision plans (Directing and
performance Making Motivating)
(Controlling)

Measuring
performance
(Controlling)

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 1 -15

Management Process

The Management Process is defined by the

following activities:
Planning requires
Planning setting objectives
and identifying
Controlling methods to achieve
those objectives.
Decision Making
 1 -16

Management Process

The Management Process is defined by the

following activities: Controlling is
the managerial
Planning activity of
Controlling monitoring a
plan’s
Decision Making implementation
and taking
corrective action
as needed.
 1 -17

Management Process

The Management Process is defined by the

following activities:
Planning
Decision
Controlling making is
the process
Decision Making of choosing
among
competing
alternatives.
1 -18
 1 -19

3. Peran/tujuan akuntansi manajemen

dalam organisasi
 1 -20

The managerial accounting system has three

broad roles/objectives:
1. To provide information for costing out
services, products, and other objects of
interest to management.
2. To provide information for planning,
controlling, evaluating, and continuous
improvement.
3. To provide information for decision
making.
 1 -21

Management Accounting
Information System
Collecting Special Reports
Measuring Product Costs
Storing Customer Costs
Analyzing Budgets
Reporting Performance Reports
Economic Events Managing Personal Communication

Inputs Processes Outputs

Users
 Organizational Structure

Corporate Organization Chart

Board of Directors

President

Purchasing Personnel Vice President Chief Financial

Operations Officer

Treasurer Controller

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McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 The Chief Financial Officer (CFO)

A member of the top management team

responsible for:
 Providing timely and relevant data/information to
support planning and control activities
 Management Accounting
 Preparing financial statements for external users.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 1 -25

4. Tipe informasi akuntansi manajemen

 1 -26
Berdasarkan:
Objek Informasi Akuntansi
Informasi Penuh

Tipe Alternatif
Informasi Informasi Akuntansi
yang Akan Diferensial
Akuntansi Dipilih
Manajemen
Wewenang Informasi Akuntansi
Manajer Pertanggungjawaban
 1 -27
Informasi Akuntansi Penuh (Full Accounting Information)
Mencakup informasi aktiva, pendapatan, dan/atau biaya di masa
lalu ataupun masa yang akan datang, yang dapat dihubungkan
dengan objek informasi tertentu.

Informasi Akuntansi Diferensial

(Differential Accounting Information)
Taksiran perbedaan aktiva, pendapatan, dan/atau biaya dalam
alternatif tindakan tertentu dibandingkan dengan alternatif
tindakan yang lain.

Informasi Akuntansi Pertanggungjawaban

(Responsibility Accounting Information)
Merupakan informasi aktiva, pendapatan, dan/atau biaya yang
dihubungkan dengan manajer yang bertanggung jawab atas pusat
pertanggungjawaban tertentu.
 1 -28
1. Pelaporan keuangan

2. Analisis kemampuan menghasilkan

laba (profitability analysis)

3. Jawaban atas pertanyaan “berapa

biaya yang telah dikeluarkan untuk
Manfaat Full sesuatu?”
Accounting
Information 4. Penentuan harga jual dalam cost-
type contract

5. Penentuan harga jual normal

6. Penentuan harga jual yang diatur

dengan Peraturan Pemerintah

7. Penyusunan program
 1 -29
Sebagai dasar dalam pengambilan
keputusan (jangka pendek):
1. Membeli atau membuat sendiri
(make or buy decision)
2. Menjual atau memproses lebih
Manfaat lanjut suatu produk (sell or process
Differential further)
Accounting 3. Menghentikan atau melanjutkan
Information produksi produk tertentu atau
kegiatan usaha suatu bagian
perusahaan (stop or continue product
line)
4. Menerima atau menolak pesanan
khusus (special order decision)
 1 -30

1. Dasar penyusunan anggaran

(informasi masa yang akan datang)

2. Penilai kinerja manajer pusat

pertanggungjawaban (informasi masa
Manfaat lalu)
Responsibility 3. Pemotivasi manajer (informasi
Accounting masa lalu)
Information 4. Mengelola aktivitas (activity-based
accounting)

5. Memantau efektifitas program

pengelolaan aktivitas (activity-based
responsibility accounting)
 1 -31

5. Perbedaan akuntansi manajemen,

akuntansi keuangan, dan akuntansi biaya
 1 -32
Management Accounting Financial Accounting

1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally
3. Financial and non imposed rules
financial information; 3. Objective financial
subjective information information
possible
4. Historical orientation
4. Emphasis on the future
5. Information about the
5. Internal evaluation and firm as a whole
decision based on very
detailed information 6. More self-contained
(lengkap)
6. Broad,
multidisciplinary
 1 -33

Targeted Users

Management
accounting
focuses on
providing
information for
internal users.
 1 -34

Targeted Users

Financial
accounting focuses
on provided
information for
ABC external users.
Company
Annual
Report
 1 -35
Management Accounting Financial Accounting

1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally
imposed rules
 1 -36

Restrictions on Inputs and Processes

Management accounting
Financial accounting is not subject
reporting must
to the
follow therequirements of generally
accounting procedures set by
accepted accounting
the SEC principles.
and the FASB.
 1 -37
Management Accounting Financial Accounting

1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally
imposed rules
3. Financial and 3. Objective financial
nonfinancial informa- information
tion; subjective
information possible
 1 -38

Types of Information

ForThe
management
restrictionsaccounting,
imposed onthe
financial
financialaccounting
or nonfinancial
tend to
produce
information
objective
may beand
much
verifiable
more
financial
subjectiveinformation.
in nature.
 1 -39
Management Accounting Financial Accounting

1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally
imposed rules
3. Financial and 3. Objective financial
nonfinancial informa- information
tion; subjective
information possible
4. Emphasis on the future 4. Historical orientation
 1 -40

Time Orientation

Management
accounting strongly
emphasizes providing
information about
future events.
 1 -41

Time Orientation

Financial
accounting records
and reports events
that have already
happened.
 1 -42
Management Accounting Financial Accounting

1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally
imposed rules
3. Financial and 3. Objective financial
nonfinancial informa- information
tion; subjective
information possible
4. Emphasis on the future 4. Historical orientation
5. Internal evaluation and 5. Information about the
decisions based on very firm as a whole
detail information
 1 -43

Degree of Aggregation
Management
accounting provides
measures and internal
reports used the
evaluate performance of
entities, product lines,
departments, and
managers.
 1 -44

Degree of Aggregation

Financial
accounting focuses
on overall firm
performance.

Management Accounting
1. Internally focused
2. No mandatory rules
3. Financial and
nonfinancial informa-
tion; subjective
information possible
4. Emphasis on the future
5. Internal evaluation and
decisions based on very
detail information
6. Broad, multidisciplinary
1 -45
Financial Accounting
1. Externally focused
2. Must follow externally
imposed rules
3. Objective financial
information
4. Historical orientation
5. Information about the
firm as a whole
6. More self-contained
 1 -46

Breadth (Cakupan)
It includes aspects of managerial
Management accounting is much
economics, industrial engineering,
broader than financial accounting.
and management science.
 1 -47

Perbedaan Akuntansi Manajemen dan

Akuntansi Keuangan (Menurut Mulyadi)

No Aspek Akuntansi Keuangan Akuntansi Manajemen

1. Dasar pencatatan Prinsip akuntansi berterima Tidak terikat dengan SAK,
umum (SAK) yang diutamakan adalah
relevansi informasi dengan
keputusan
2. Fokus informasi Informasi masa lalu Informasi masa yang akan
datang
3. Lingkup informasi Perusahaan secara Bagian perusahaan
keseluruhan
4. Sifat laporan Ringkasan dan teliti Terinci dan taksiran
5. Keterlibatan Kurang Banyak, dalam hal
perilaku manusia pengukuran kinerja manajer
6. Disiplin ilmu yang Ilmu ekonomi Ilmu ekonomi dan psikologi
mendasari sosial
 1 -48

Akuntansi Akuntansi Akuntansi

Keuangan Biaya Manajemen
 1 -49

6. Perubahan lingkungan bisnis

 The Changing Business Environment

• Just-in-time production
• Total quality management
• Process reengineering
Business
• Theory of constraints
environment changes
• International competition
in the past twenty
• E-commerce years
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 -In Brief- What is?

commercial transaction, that involves the transfer

of information across the Internet.

TQM create an environment that will enable workers to manufacture perfect

(zero-defect) products
radical redesign of core business processes to
achieve dramatic improvements in productivity,
cycle times and quality.

a management approach that organizes

an inventory strategy companies
employ to increase efficiency and
decrease waste by receiving
goods only as they are needed in
the production process, thereby
reducing inventory costs
McGraw-Hill/Irwin
resources such as people and machines
around the flow of business processes and
that only produces units in response to
customer orders.
The Theory of Constraints is based on the
observation that effectively managing the
constraint is the key to success.
Copyright © 2006, The McGraw-Hill Companies, Inc.
 Just-in-Time (JIT) Systems

Receive
customer Complete products
orders. just in time to
ship customers.

Schedule
production.

Receive materials Complete parts

just in time for just in time for
production. assembly into products.

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 JIT Consequences

Improved Zero production

plant layout defects

Reduced Flexible
setup time workforce

JIT purchasing
Fewer, but more ultrareliable suppliers.
Frequent JIT deliveries in small lots.
Defect-free supplier deliveries.
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 Benefits of a JIT System

Reduced Freed-up funds

inventory
costs
Greater
customer
Higher quality satisfaction
products
More rapid
response to
Increased
customer orders
throughput

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 Total Quality Management (TQM)

TQM improves productivity by encouraging the use of fact

and analysis for decision making and if properly implemented,
avoids counter-productive organizational infighting.

Continuous
Improvement
Systematic
problem solving
using tools such
is
as benchmarking

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 Process Reengineering

Anticipated results:
A business process
Process is simplified.
is diagrammed
Process is completed
in detail. in less time.
Costs are reduced.
Opportunities for
errors are reduced.

Every step in
The process is redesigned
the business
to eliminate all
process must
non-value-added activities
be justified.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 Theory of Constraints

A constraint (also called a bottleneck) is anything that

prevents you from getting more of what you want.

The constraint in a system is determined

by the step that has the smallest capacity.

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 Theory of Constraints

Only actions that 2. Allow the

strengthen the weakest link to
weakest link in
the “chain” set the tempo.
improve the
process.
3. Focus on
1. Identify the improving
weakest link. the weakest
link.

4. Recognize that
the weakest link
is no longer so.
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 International Competition

Increasing sophistication
in international markets.

Fewer tariffs, Competition has Improvements

quotas, and in global
other barriers become worldwide
in most industries. transportation
to free trade. systems.

An excellent management accounting system is needed

to succeed in today’s competitive global marketplace.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 E-Commerce

In recent years, many dot.com

businesses failed that might have
benefited from the application of
managerial accounting tools:
 Cost concepts
 Cost estimation
 Cost-volume-profit
 Activity-based costing
 Budgeting
 Decision-making
 Capital budgeting

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 Environmental Awareness

Because of pressure from society and

regulator, nowaday company has to increase
its awareness to environmental matter.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 1 -62

7. Etika dan sertifikasi akuntan

manajemen
 Code of Conduct for
Management Accountants

The Institute of Management Accountant’s (IMA)

Standards of Ethical Conduct for Practitioners
of Management Accounting and Financial
Management have two major parts offering
guidelines for:
 Ethical behavior.
 Resolution for an ethical conflict.

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 In Indonesia

IAMI (Institut Akuntan Manajemen Indonesia)

www.iamiglobal.or.id

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 IMA Guidelines for Ethical Behavior

Follow applicable laws,

regulations and standards.

Maintain
professional 1. Competence
competence.

Prepare complete and clear

reports after appropriate
analysis.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 IMA Guidelines for Ethical Behavior

Do not disclose confidential

information unless legally
obligated to do so.

Do not use
confidential
information for 2. Confidentiality
personal
advantage.
Ensure that subordinates do
not disclose confidential
information.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 IMA Guidelines for Ethical Behavior

Avoid conflicts of interest

and advise others of
potential conflicts.

Do not subvert
organization’s
3. Integrity
legitimate
objectives.

Recognize and communicate

personal and professional
limitations.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 IMA Guidelines for Ethical Behavior

Avoid activities that could

affect your ability to
perform duties.
Refrain from Refuse gifts
activities that or favors that
could 3. Integrity might
discredit the influence
profession. behavior.
Communicate unfavorable
as well as favorable
information.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 IMA Guidelines for Ethical Behavior

Communicate information
fairly and objectively.

4. Objectivity

Disclose all information

that might be useful to
management.

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 Why Have Ethical Standards?

Ethical standards in business are essential for a

smooth functioning advanced market economy.

Without ethical standards in business, the

economy, and all of us who depend on it for
jobs, goods, and services, would suffer.

Abandoning ethical standards in business would

lead to a lower quality of life with less
desireable goods and services at higher prices.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 Codes of Conduct on
the International Level

The Guidelines on Ethics for Professional

Accountants, issued by the International
Federation of Accountants (IFAC), govern the
activities of professional accountants worldwide.

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 Certified Management Accountant

A management accountant
who has the necessary qualifications and
who passes a rigorous professional exam earns
the right to be known as a Certified
Management Accountant (CMA).

In Indonesia:
CPMA (Certified Professional Management Accountant)

Information about becoming a CMA and the CMA

program can be accessed on the IMA’s website at
www.imanet.org or by calling 1-800-638-4427.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 1 -73

Professional Certifications

CMA: One of the main purposes of the CMA was to establish

management accounting as a recognized, professional
discipline, separate from the profession of public
accounting.
CPA: The responsibility of a CPA is to provide assurance
concerning the reliability of financial statements.
CIA: The focus of the CIA is to recognize competency in
internal auditing rather than external auditing as with
the CPA.
 1 -74

The CMA

Four areas emphasized on the exam:

1) Economics, finance, and management
2) Financial accounting and reporting
3) Management report, analysis, and behavioral
issues
4) Decision analysis and information systems.
 1 -75

TUGAS 1
1. Manakah yang lebih penting antara financial
accounting dan management accounting?
Jelaskan jawaban anda.
2. Jelaskan kembali perbedaan antara financial
accounting dan management accounting.
3. Berikan masing-masing satu contoh perusahaan
yang mengadopsi TQM, TOC, JIT, dan process
reengeneering. Jelaskan kapan dan bagaimana
masing-masing perusahaan tersebut
mengaplikasikannya.
 The End

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