COST

MANAGEMENT
& STRATEGY Group 1 (Karima, Niar Afriyani, Vania Maria)

AKUNTANSI
MANAJEMEN
RPS Minggu Ke-2
 Management Accounting and
the role of cost management
Cost Management Information:
Informasi yang diperlukan oleh manajer untuk dapat mengelola perusahaan atau organisasi nirlaba
secara efektif dan mencakup informasi keuangan mengenai biaya dan pendapatan serta informasi
non keuangan yang relevan mengenai produktifitas, kualitas dan factor-faktor penentu keberhasilan
lainnya bagi perusahaan.

Cost Management:
Pengembangan dan penggunaan informasi manajemen biaya.

Management Accounting:
Sebuah profesi akuntan dan keuangan yang mengembangkan dan menggunakan informasi
manajemen biaya untuk membantu mengimplementasikan strategi organisasi.
 Informasi manajemen biaya dikembangkan dan digunakan dalam rantai nilai informasi
organisasi, dari tahap 1 hingga tahap 5, seperti yang ditunjukkan di bawah ini:

Fungsi manajemen biaya dan pelaporan keuangan itu berbeda karena informasi manajemen
biaya berfokus pada kegunaan dan ketepatan waktu, sedangkan laporan keuangan berfokus pada
keakuratan dan kepatuhan pada persyaratan pelaporan.
 A
Typical
Organization
Chart Showing
the Functions
of the
Controller
 The four functions of Management
1. Strategic Management :
Informasi manajemen biaya dibutuhkan untuk membuat keputusan strategis.

2. Planning and decision making :

Informasi manajemen biaya dibutuhkan untuk mendukung keputusan-keputusan rutin.

3. Management and operation control :

Informasi manajemen biaya dibutuhkan agar kegiatan operasional efektif dan efisien. Terdapat 2
fungsi pengendalian.

4. Preparation of Financial Statement :

Informasi manajemen biaya dibutuhkan untuk mendapatkan catatan akuntansi yang akurat dalam
menyusun laporan keuangan.
 Strategic Management and the strategic
emphasis in cost management
Penekanan pada fungsi manajemen strategis juga membutuhkan daya
pikir yang kreatif dan terintegrasi. Pemikiran yang strategis ini antara
lain adalah dapat mengantisipasi perubahan-perubahan produk, jasa
dan proses produksi dirancang untuk mengakomodasi perubahan-
perubahan yang diperkirakan atas permintaan pelanggan.
 Type of Organization
Informasi manajemen biaya berguna bagi seluruh organisasi baik itu
perusahaan bisnis, pemerintahan dan organisasi nirlaba. Pemakai
informasi manajemen biaya adalah perusahaan di semua jenis
industry, baik yang besar maupun yang kecil. Tingkat ketergantungan
manajemen biaya bergantung pada bentuk strategi kompetitifnya.
The contemporary Business Environment
1. The global business environment
2. Lean Manufacture
3. Use of information technology, the
internet and Resource Management
4. Focus on Customer
5. Management Organization
6. Social, Political and cultural
consideration
Comparison of
Prior and
Contemporary
Business
Environment

The Strategic Focus of
Cost Management
Robert’s Kaplan’s Classification of the
stages of development of cost
management systems describes this shift
in focus:
Stage 1
cost management systems are basic
transaction system.
Stage 2
As they develop into the second stage, cost
management systems focus on external
financial reporting.
Stage 3
Cost management systems track key
operating data and develop more accurate and
relevant cost information for decision
making.
Stage 4
Strategically relevant cost management
information is an integral part of the system
Contemporary Management
Techniques: The Management
Accountant’s Response to the
Contemporary Business Environment
Management accountants, guided by a strategic focus, have
responded to the six changes in the contemporary business
environment with 13 methods that are useful in implementing
strategy in these dynamic times.

The methods that focus
directly on strategy
implementation
1. The Balanced Scorecard (BSC)
and Strategy Map
2. The Value Chain
3. Activity-Based Costing and
Management
4. Business Analytics
5. Target Costing
6. Life-Cycle Costing
The methods that help to
achieve strategy implementation
through a focus on process
improvement
7. Benchmarking
8. Business Process
Improvement
9. Total Quality Management
10. Lean Accounting
11. The Theory of Constraints
12. Sustainability
13. Enterprise Risk
Management
 Developing a
Competitive Strategy 2. Differentiation
Developing & maintaining a unique value for
the product or service.
1. Cost Leadership
Producing product or
service at the lowest
price.
 The Five Steps of Strategic Decision
Making
1. Determine the strategic issues surrounding the problem.
2. Identify the alternative actions.
3. Obtain information and conduct analyses of the alternatives.
4. Based on strategy and analysis, choose and implement the
desired alternative.
5. Provide an ongoing evaluation of the effectiveness of
implementation.
 Professional Organization
The professional environment of the management accountant is influenced by two
types of organizations:
- one that sets guidelines and regulations regarding management accounting
practices and
- one that promotes the professionalism and competence of management
accountants. The first gro
Professional
Certifications

CMA CPA
 Professional
Ethics
an important aspect of the
management accountant’s
work and profession.
the Institute of Management Accountants

4 main standards of ethical

professional practice:
1. Competence
2. Confidentiality
3. Integrity
4. Credibility
Q&A
Thank
you:)