Ruang Lingkup Akuntansi Manajemen sebagai Informasi

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Ruang Lingkup Akuntansi Manajemen sebagai
Informasi Jenis Informasi Akuntansi, Perbedaan
Akuntansi Manajemen dan Akuntansi Keuangan
Pertemuan 1
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Pengertian

• Akuntansi Manajemen adalah penerapan
  tehnik-tehnik dan konsep yang tepat dalam
  pengolaan data ekonomi historikal dan yang
  diproyeksikan dari satu satuan usaha untuk
  membantu manajemen dalam menyusun rencana untuk
  tujuan tertentu dan dalam membuat keputusan
  dengan suatu pandangan kearah pencapaian tujuan
  perusahaan.

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Managerial Accounting and Financial
Accounting(lebih lanjut lihat buku wajib)
Managerial accountingprovides informationfor
managers inside anorganization whodirect and
controlits operations.
Financial accountingprovides informationto
stockholders,creditors and otherswho are
outsidethe organization.
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Work of Management
Planning

Directing and Motivating
Controlling
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Planning and Control Cycle
Exh. 1-1
Formulating long-and short-term plans (Planning)
Begin
Comparing actualto planned performance
(Controlling)
Implementing plans (Directing and Motivating)
DecisionMaking
Measuringperformance (Controlling)
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Differences Between Financial and Managerial
Accounting
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Organizational Structure
Decentralization is the delegation of
decision-making authority throughout an
organization.
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Line and Staff Relationships

• Line position are directly related to
  achievement of the basic objectives of an
  organization.
• Example Production supervisors in a
  manufacturing plant.

• Staff positions support and assist line
  positions.
• Example Cost accountants in the manufacturing
  plant.

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The Changing Business Environment

• Growth of the internet
• Just-in-Time production
• Total Quality Management
• International competition

Business environment changes in the past twenty
years
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Just-in-Time (JIT) SystemsAdalah sistem
produksi diman pembelian bahan baku dan
produksinya dilakukan untuk memenuhi pelanggan
dengan biaya yang minimum. Atau meminimasi
persediaan.
Receivecustomerorders.
Complete productsjust in time toship customers.
Scheduleproduction.
Complete partsjust in time forassembly into
products.
Receive materialsjust in time forproduction.
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JIT Consequences
Zero productiondefects
Improvedplant layout
Flexibleworkforce
Reducedsetup time
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 SystemAda 6 item
1. Reducedinventorycosts
6.Freed-up funds
5.Greatercustomersatisfaction
4.More rapidresponse tocustomer orders
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Total Quality Management,PDCA
Where are we? Where do we want to go?
Plan
Do we need to change the plan?
How do we start?
Act
Do
is
Check
How are we doing?
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Process Reengineering Semua aktivitas yg tidak
menghasilkan nilai tambah bagi produk/jasa harus
dieliminasi.

• Anticipated results
• Process is simplified.
• Process is completed in less time.
• Costs are reduced.
• Opportunities for errors are reduced.

A business processis diagrammedin detail.
The process isredesigned to includeonly those
steps that makeour product more valuable.
Every step inthe businessprocess mustbe
justified.
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Theory of ConstraintsAdalah segala sesuatu yang
mencegah seseorang untuk memproleh apa yang
diinginkannya.

• A sequential process of identifying and
  removing constraints in a system.

Restrictions or barriers that impedeprogress
toward an objective
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Theory of Constraints
Only actions that strengthen the weakest link in
the chain improve the process.
2. Identify process constraints
1. Measure process capacity
3. Use bottlenecks effectively.
4. Coordinate processes
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Theory of Constraints
System Constraint
The point in a system that limits the overall
output of the system. Often called the
bottleneck.
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International Competition

• Meeting world-class competition demands a
  world-class management accounting system.
• Managers must make decisions to plan, direct, and
  control a world-class organization.

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Importance of Ethicsin Accounting

• Ethical accounting practices build trust and
  promote loyal, productive relationships with
  users of accounting information.
• Many companies and professional organizations,
  such as the Instituteof Management Accountants
  (IMA),have written codes of ethics whichserve
  as guides for employees.
• Code of Conduct for Management Accountants

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Akhir Pertemuan 1

• Posisi akuntan manajemen dalam perusahaan
  perannya penting dalam pengambilan keputusan
  dengan dukungan informasi yang akurat, hingga
  keputusan itu optimal.
• TERIMA KASIH