Cost-Pert.1-Page 1 of 4
MANAJEMEN
Manajemen:
sebuah
proses
perencanaan,
pengorganisasian,
pengkoordinasian, dan pengontrolan sumber daya untuk mencapai
sasaran (goals) secara efektif dan efesien (Ricky W. Griffin)
Biasanya dikelompokkan menjadi 3 tingkat:
1. Operasional: level paling bawah, contoh: supervisor
2. Menengah/Middle: contoh: department head, division head
3. Puncak (Eksekutif)/Top: contoh: presiden direktur
Fungsi manajemen:
- Perencanaan: rancangan program operasional secara terinci,
penentuan tujuan, dan cara penggunaan sumber daya untuk
mencapai tujuan tersebut
- Pengorganisasian:
menetapkan
kerangka
kerja
dimana
aktivitas-aktivitas tersebut dilakukan
- Pengendalian: usaha sistematis manajemen untuk mencapai
tujuan
CONTROLLER
Kontroler: menejer eksekutif yang bertanggung jawab atas fungsi
akuntansi.
DEFINISI
Management Accounting: mengukur dan melaporkan informasi
financial dan non-financial yang akan digunakan oleh manajer
untuk membuat keputusan dalam rangka pencapain tujuan
organisasi
Financial accounting: mengukur dan melaporkan business
transactions dan menyiapkan financial statements yang terutama
ditujukan untuk pihak eksternal dan disusun berdasarkan GAAP
Cost-Pert.1-Page 2 of 4
Cost Accounting: menyediakan informasi untuk management
accounting dan financial accounting dengan cara mengukur dan
melaporkan informasi financial dan non-financial yang terkait
dengan cost of acquiring and utilizing resources dalam organisasi.
PERANAN COST ACCOUNTING:
Budgeting: creating and executing plans and budgets for operating
under expected competitive and economic conditions
Controlling Cost: establishing costing methods that permit control
activities, reductions of costs, and improvements of quality
Pricing: determining the cost of each product for the purpose of
pricing and for evaluating the performance of a product,
department, or division
Determining Profits: determining company costs and profit, this
include determining cost of inventory and COGS
Choosing Alternatives: choosing alternatives that might alter
revenues or costs.
Cost-Pert.1-Page 3 of 4
New Hope Manufacturing Co.
Income Statement
For Month Ending January 31, 20xx
Sales
Less Cost of Goods Sold (COGS)
Gross Profit
Less Commercial expenses:
Marketing expense
Administrative expense
Income from Operations
Less provision for income tax
Net Income
384,000
288,000
96,000
20,800
11,200
32,000
64,000
26,000
38,000
New Hope Manufacturing Co.
Cost of Goods Sold Statement
For Month Ending January 31, 20xx
Direct materials
Material inventory, Jan. 1
Purchases
Material available for use
Less Indirect material used
Material Inventory, Jan. 31
Direct material consumed
Direct Labor
Factory overhead
Indirect materials
Indirect labor
Depreciation
Insurance
General factory overhead
Total manufacturing cost
Add WIP inventory, Jan. 1
Less WIP inventory, Jan. 31
Cost of goods manufactured
Add finished goods inventory, Jan. 1
Cost of goods available for sale
Less FG inventory, Jan. 31
Cost of Goods Sold
135,300
100,000
235,300
12,000
143,300
155,300
80,000
104,000
12,000
24,000
21,300
1,200
26,340
84,840
268,840
234,300
183,140
320,000
68,700
388,700
100,700
288,000
Cost-Pert.1-Page 4 of 4
New Hope Manufacturing Co.
Balance Sheet
January 31, 20xx
Assets
Current assets:
Cash
Marketable securities
Accounts receivable
Inventories:
Finished goods
Work in process
Materials
Prepaid expenses
Total current assets
Fixed assets:
Land
Buildings
Machinery and equipment
Less accumulated depreciation
Total fixed assets
Total assets
100.462
76.000
338.500
100.700
183.140
143.300
427.140
14.600
956.702
41.500
580.600
1.643.000
1.032.000
1.191.600
1.233.100
2.189.802
Liabilities
Current liabilities:
Accounts payable
Tax income payable
Due on long-term debt
Total current liabilities
Long term debt
Total liabilities
433.902
26.000
20.000
479.902
204.400
684.302
Stockholders’ Equity
Common stock
Retained earnings:
Balance, Jan. 1
January net income
Total stockholders’ equity
Total liabilities and stockholders’ equity
528.000
939.500
38.000
977.500
1.505.500
2.189.802