BAB 1
AKUNTANSI MANAJEMEN
DAN LINGKUNGAN BISNIS
Akuntansi Manajemen Dan
Akuntansi Keuangan
Akuntansi Manajemen
berkaitan dg penyediaan
Informasi utk manajer
yaitu orang2 dlm organisasi
yg mengarahkan dan
mengendalikan organisasi
Akuntansi Keuangan
berkaitan dg penyediaan
Informasi untuk pemegang
shm, kreditur dan pihak2
diluar organisasi
Pekerjaan manajemen
Planning
Directing and
Motivating
Controlling
Exh.
1-1
Planning and Control Cycle
Merumuskan
rencana jangka
panjang dan jangka
pendek (Planning)
membandingkan
kinerja yg
direncanakan dan
kinerja aktual
(Controlling)
Decision
Making
mengukur
kinerja (Controlling)
Begin
Menerapkan
rencana
(Directing and
Motivating)
Differences Between Financial
and Managerial Accounting
Financial Accounting
Managerial Accounting
External persons who
make financial decisions
Managers who plan for
and control an organization
Historical perspective
Future emphasis
3. Verifiability
versus relevance
Emphasis on
verifiability
Emphasis on relevance
for planning and control
4. Precision versus
timeliness
Emphasis on
precision
Emphasis on
timeliness
5. Subject
Primary focus is on
the whole organization
Focuses on segments
of an organization
6. Requirements
Must follow GAAP
and prescribed formats
Need not follow GAAP
or any prescribed format
1. Users
2. Time focus
Organizational Structure
Decentralization is the delegation of decisionmaking authority throughout an
organization.
Corporate Organization Chart
Board of Directors
President
Purchasing
Personnel
Vice President
Operations
Chief Financial
Officer
Treasurer
Controller
Line and Staff Relationships
Line position terlibat
secara langsung
dalam pencapaian
tujuan organisasi.
Staff positions
memberikan dukungan
atau bantuan pada
posisi lini.
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
The Changing Business
Environment
New tools for
managers!
Just-In-Time
Total Quality
Management
Process Reengineering
Theory of Constraints
Just-in-Time (JIT) Systems
Receive
customer
orders.
Complete products
just in time to
ship customers.
Schedule
production.
Receive materials
just in time for
production.
Complete parts
just in time for
assembly into products.
JIT Consequences
Improved
plant layout
Reduced
setup time
Zero production
defects
Flexible
workforce
JIT purchasing
Fewer, but more ultrareliable suppliers.
Frequent JIT deliveries in small lots.
Defect-free supplier deliveries.
Benefits of a JIT System
Reduced
inventory
costs
Freed-up funds
Greater
customer
satisfaction
Higher quality
products
Increased
throughput
More rapid
response to
customer orders
Total Quality Management
Where are we?
Benchmarking
Where do we want to go?
Plan
Do we need
to change
the plan?
Act
is
Check
How are we doing?
Do
How do
we start?
Continuous
Improvement
Process Reengineering
A business process
is diagrammed
in detail.
Every step in
the business
process must
be justified.
Anticipated results:
Process is simplified.
Process is completed
in less time.
Costs are reduced.
Opportunities for
errors are reduced.
The process is
redesigned to include
only those steps that make
our product more valuable.
Theory of Constraints
A sequential process of identifying and
removing constraints in a system.
Restrictions or barriers that impede
progress toward an objective
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
Theory of Constraints
Process
Capacity
A measure of a
process’s ability
to transform
resources into
value products
and services.
System
Constraint
The point in a
system that
limits the overall
output of the
system. Often
called the
“bottleneck.”
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.
E-Commerce
During 2001, many dot.com
businesses failed that might
have benefited from the
application of managerial
accounting tools:
–
–
–
–
–
–
–
cost concepts (Chap. 2)
cost estimation (Chap. 5)
cost-volume-profit (Chap. 6)
activity-based costing (Chap. 8)
budgeting (Chap. 9)
decision-making (Chap. 13)
capital budgeting (Chap. 14)
Importance of Ethics
in Accounting
• Ethical accounting practices build trust
and promote loyal, productive
relationships with users of accounting
information.
• Many companies and professional
organizations, such as the Institute
of Management Accountants (IMA),
have written codes of ethics which
serve as guides for employees.
– Code of Conduct for Management
IMA Code of Ethics for
Management Accountants
Four broad areas of
responsibility:
• Maintain a high level of
professional competence
• treat sensitive matters with
confidentiality
• Maintain personal integrity
• Be objective in all disclosures
IMA Code of Ethics for
Management Accountants
Follow applicable laws,
regulations and
standards.
Maintain
professional
competence.
Competence
Prepare complete and clear
reports after appropriate
analysis.
IMA Code of Ethics for
Management Accountants
Do not disclose confidential
information unless legally
obligated to do so.
Do not use
confidential
information for
personal
advantage.
Confidentiality
Ensure that subordinates do
not disclose confidential
information.
IMA Code of Ethics for
Management Accountants
Avoid conflicts of interest
and advise others of
potential conflicts.
Do not subvert
organization’s
legitimate
objectives.
Integrity
Recognize and
communicate personal and
professional limitations.
IMA Code of Ethics for
Management Accountants
Avoid activities that could
affect your ability to
perform duties.
Refrain from
activities
that could
discredit the
profession.
Integrity
Communicate
unfavorable as well as
favorable information.
Refuse gifts
or favors
that might
influence
behavior.
IMA Code of Ethics for
Management Accountants
Communicate information
fairly and objectively.
Objectivity
Disclose all information
that might be useful to
management.
IMA Code of Ethics for
Management Accountants
Resolution of Ethical Conflict
Follow established policies.
For unresolved ethical
conflicts:
– If immediate superior is the CEO,
consider the board of directors or
the audit committee.
– Discuss the conflict with immediate
superior.
– Except where legally prescribed,
maintain confidentiality.
IMA Code of Ethics for
Management Accountants
Resolution of Ethical
Conflict
Clarify issues in a
confidential discussion
with
an objective advisor.
Consult an attorney as to
legal obligations.
The last resort is to resign.
End of Chapter 1