Peran dan Konsep Dasar Akuntansi Manajemen
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Transcript of Peran dan Konsep Dasar Akuntansi Manajemen
PERAN DAN KONSEP PERAN DAN KONSEP DASAR AKUNTANSI DASAR AKUNTANSI MANAJEMENMANAJEMEN
Achmad Zaky, MSA.,Ak.,SAS
Pokok Bahasan Silabus Sistem Informasi – Akt Manajemen Tema baru dalam Akmen Peran dan perilaku etis Akuntan
Manajemen Sertifikasi Metode, teknik pembebanan biaya Biaya Produk dan Jasa Laporan Keuangan Eksternal
Tujuan Akuntansi ManajemenCosting sektor jasa, produk dan tujuan lain untuk kepentingan manajemen
Perencanaan, controlling, evaluating, & continuous improvement;
Pengambilan keputusan
Kebutuhan Informasi Manajemen
INPUTS PROCESSES OUTPUTS
USERS
Economic Events
Collecting, Measuring,
Storing, Analyzing, Reporting, Managing
Special Reports, Product Costs,
Customer Costs, Budgets,
Performance Reports, Personal
Communication
Tema Baru dalam Akt.Manajemen
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Need for innovation and relevant produces: Activity based management Customer orientation Cross functional perspective
Need for innovation and relevant produces TQM emphasized continuous improvement Time becomes a competitive advantage for
the firm who an compress the value chain Improving efficiency for profit performance E-business for cost reduction
Peran dan perilaku etis Akuntan Manajemen
Pendukung utama manajemen dalam semua Pendukung utama manajemen dalam semua tahap pengambilan keputusan.tahap pengambilan keputusan.
Tetap menjaga prilaku etis: Kode Etik Perusahaan Sarbanes-Oxley requirements IMA standards of conduct for management
accountants ensure that management accountants maintain Competence Confidentiality Integrity Objectivity Ability for conflict resolution
SertifikasiMemberikan keyakinan bahwa seorang akuntan telah memiliki pendidikan dan pengalaman suatu
bidang dan telah lolos dalam ujian kualifikasi/sertifikasi.
CMA/CPMA (Certified Management Accountant) CPA (Certified Public Accountant) CIA (Certified Internal Auditor) SAS (Sertifikasi Akuntansi Syariah) CSRS (Certified Sustainibility Reporting
Specialist) CPSAK (Certified PSAK) AAP (Ahli Akuntansi Pemerintahan)
COST: Definition9
“Cost is the cash or cash-equivalent value sacrificed for
goods and services that is expected to bring a current or
future benefit to the organization.”1
1Hansen & Mowen, 2007, p. 35.
OPPORTUNITY COST: Definition
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“Opportunity cost is the benefit given up or sacrificed when one
alternative is chosen over another.”2
2Hansen & Mowen, 2007, p. 35.
COST OBJECT: Definition11
“A cost object is any item such as product, customer, project,
activity & so on, to which costs are measured and assigned.”3
3Hansen & Mowen, 2007, p. 35.
Metode, teknik pembebanan biaya
Merupakan hubungan kausal pada saat membebankan suatu biaya pada suatu
obyek biaya (cost object)
Biaya Produk dan JasaTangible products are goods produced by converting raw
materials.
Example: televisions, hamburgers
Services are intangible products. Example: dental or medical care.
Biaya Produk dan Jasa
Direct MaterialDirect LaborOverhead CostPrime CostConversion CostSelling & Administrative