Program D3 Akuntansi
I
MANAGEMENT ACCOUNTING :
INTRODUCTION
DEFINISI KONVENSIONAL:
DIMENSI PENGOLAHAN INFORMASI
Peranan SMA:
1. Porvider Informasi (aktivitas konvensional akuntan
manajemen)
2. Strategic Partner : peranannya untuk mencapai tujuan-tujuan
strategik.
FUNCTIONS OF MANAGEMENT ACCOUNTING
(Atkinson, A. A., R. D. Banker, R. S. Kaplan and S. M. Young. 2001)
Function Purpose
Operational Control Memberikan umpan balik tentang efisiensi
dan kualitas tugas yang dilakukan.
MAI OPERATIONAL or
NONFINANCIAL INFORMATION
Biaya-biaya berbasis..........
Biaya-biaya berbasis..........
Biaya-biaya berbasis..........
Biaya-biaya Berbasis Fungsi-Fungsi Pokok dalam
Organisasi Bisnis ( Functional Based Costs )
)
Production Costs
( PC )
Marketing Costs
( MC ) Total Costs:
Functional PC + MC + GC + FC
Based Costs General & Adm. Costs
( GC )
Financial Costs
( FC )
FORMAT LAPORAN LABA/RUGI OOPERASI:
Klasifikasi Biaya berdasarkan fungsi-fungsi pokok dalam organisasi
bisnis
Variable Costs
Behavior ( VC )
Total Costs:
Based Costs FC + VC
Fixed Costs
( FC )
FORMAT LAPORAN LABA/RUGI OOPERASI:
Klasifikasi Biaya berdasarkan Perilaku Biaya
Direct Costs ( DC ) :
Object Variable Cost + Direct Fixed Cost
Relation Total Costs:
Based Costs DC + IDC
Facility Sustaining
Activity Costs
( FSAC )
Behavior Based Costs - ABC
Unit Variable
Costs Unit Activity Costs
VC
Nonunit
Batch Activity Costs
Variable Costs
Behavior
Product Sustaining
Based Activity Costs
Costs
FC Facility Sustaining
Activity Costs
FORMAT LAPORAN LABA/RUGI OOPERASI:
Klasifikasi Biaya Aktivitas Berbasis Perilaku Biaya
Revenue xxx
Variable Cost:
1. Unit Variable Cost xxx
Constribution Margin xxx
2. Non Unit Variable Cost:
- Batch Activity Costs xxx
- Product Sustaining Activity Costs xxx
Traceable Profit xxx
Fixed Cost:
-Facility Sustaining Activity Costs xxx
Operational Income xxx
RESPONSIBILITY ACCOUNTING INFORMATION
Controlability
Costs/Revenue/ Assets
CONTROLABILITY
Uncontrolability
Costs/Revenue/ Assets
RESPONSIBILITY
INFORMATION
Budget
Budget & Costs/Revenues
Actual Costs Actual
Costs/Revenues
Revenues/Costs
Variance
DIFFERENTIAL ACCOUNTING INFORMATION
Direct Costs
Indirect Costs
IRRELEVANT
COSTS Sunk Costs
DIFFERENTIAL INFORMATION FOR
DIFFERENTIAL PURPOSES
TIPE, SIFAT, & KEGUNAAN INFORMASI
TIPE INFORMASI INFORMASI HISTORIS INFORMASI MASA DEPAN
FULL ACCOUNTING PENENTUAN COST PENGANGGARAN PERUSH.
INFORMATION PENILAIAN EFISIENSI PENGANGGARAN PROYEK/
Fokus analisis: ANALISIS PROFITABILTAS PENGEMBANGAN PRODUK
Perusahaan secara PERUSAHAAN/PRODUK PENAWARAN HARGA KONTRAK
Keseluruhan PENILAIAN KINERJA PERUSH. PENGENDALIAN PROFITABILITAS
PERUSAHAAN
RESPONSIBILITY PENILAIAN KINERJA PUSAT PENGANGGARAN PUSAT
ACCOUNTING PERTANGGUNGJAWABAN PERTANGGUNGJAWABAN
INFORMATION PENENTUAN INSENTIF PENGENDALIAN MANEMEN
Fokus analisis: Unit MENEJER/INDUVIDUAL PEMOTIVASI
Bisnis/Departemen/ PENILAIAN EFISIENSI & MENEJER/PELAKSANA
Pusat-Pusat EFEKTIVITAS PUSAT
Pertanggungawaban PERTANGGUNGJAWABAN
DIFFERENTIAL PEMBUATAN KEPUTUSAN TAKTIS
ACCOUNTING (Keputusan Jangka Pendek)
INFORMATION KEPUTUSAN INVESTASI (Keputusan
Fokus analisis: Objek Jangka Panjang)
Keputusan
TIPE BIAYA, DAN TEHNIK AKUNTANSI MJMN. KONVENSIONAL
TYPES OF COST TYPE, CLASSIFICATION & TECHNIQUES
INFORMATION EQUATION
FULL COST TC = Manufacturing Cost + Non FULL COSTING
INFORMATION Manufacturing Cost VARIABLE COSTING
TC = VC + FC DIRECT COSTING
TC = DC + IDC CVP/BEP ANALYSIS
PRICE = TC + DESIRE PROFIT BUDGETING
PRICING
RESPONSIBILITY ACTUAL COST (AC) RESPONSIBILITY CENTER BUDGET
COST BUDGETED COST (BC) VARIANCE ANALYSIS
INFORMATION AC – BC = COST VARIANCE PERFORMANCE MEASUREMENT
CONTROLLABLE COST (CC) TRANSFER PRICING
UNCONTROLABLE COST (UCC) ROI & EVA/RI
DIFFERENTIAL RELEVANT COST Tactical Decision:
COST ESTIMATED COST/FUTURE COST MAKE OR BUY DECISION
INFORMATION DROP OR KEEP DECISION ,
PRODUCT MIX DECISION, etc
Investment Decision:
CASH FLOW PROJECTION
PAYBACK PERIOD, NPV, IRR, PI.
TIPE INFORMASI & TEHNIK
AKUNTANSI MANAJEMEN MODERN