Akbi 01
Akbi 01
Peran Akuntan
dalam Organisasi
Ilmu Akuntansi
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Beberapa Perbedaan Utama antara
Akuntansi Manajemen dan Keuangan
Manajemen Keuangan
Help Managers
Tujuan Membantu Manajer Mengkomunikasikan
Make Decisions Posisi Keuangan
Mengambil Keputusan
Internal Managers Pemakai Eksternal
Pemakai Utama Manajer Internal
Fokus Beorientasi Masa Beorientasi Masa
Depan Lalu
Aturan Biaya-manfaat GAAP
Rentang Waktu Bervariasi Tahunan/Kuartal
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Strategi dan Akuntansi Manajemen
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Strategi dan Akuntansi Manajemen
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Akuntansi Manajemen dan Nilai
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Akuntansi Manajemen dan Nilai
* Rantai Nilai:
* Penelitian dan Pengembangan
* Desain
* Produksi
* Pemasaran
* Distribusi
* Layanan Pelanggan
* Akuntansi manajemen dapat menyediakan informasi
dalam masing-masing area ini
* Analisis dapat juga mencakup rantai nilai
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Faktor-faktor Kunci Keberhasilan
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Sistem Perencanaan dan
Pengendalian
* Perencanaan (planning) memilih tujuan, memprediksi hasil,
memutuskan bagaimana mencapai tujuan, dan
mengkomunikasikannya ke seluruh bagian organisasi
* Anggaran (Budget) – alat perencanaan terpenting
* Pengendalian (Control) mencakup tindakan yang
mengimplementasikan keputusan perencanaan, memutuskan
cara mengevaluasi kinerja, dan memberi umpan balik ke
organisasi
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Peran Akuntan Manajemen
* Pemecah masalah
* Scorekeeper (pencatat nilai)
* Pengarah perhatian
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Panduan Penting Akuntansi Manajemen
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Struktur Organisasi dan
Akuntan Manajemen
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Etika Profesional
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.