Pertemuan 1
Ruang Lingkup Akuntansi
Manajemen sebagai Informasi &
Jenis Informasi Akuntansi,
Perbedaan Akuntansi Manajemen
dan Akuntansi Keuangan
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.
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Managerial Accounting and Financial
Accounting
(lebih lanjut lihat buku wajib)
Managerial accounting
provides information
for managers inside an
organization who
direct and control
its operations.
McGraw-Hill/Irwin
Financial accounting
provides information
to stockholders,
creditors and others
who are outside
the organization.
© The McGraw-Hill Companies, Inc., 2003
Work of Management
Planning
Directing and
Motivating
Controlling
McGraw-Hill/Irwin
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Exh.
1-1
Planning and Control Cycle
Formulating longand short-term plans
(Planning)
Comparing actual
to planned
performance
(Controlling)
Decision
Making
Begin
Implementing
plans (Directing
and Motivating)
Measuring
performance
(Controlling)
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
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
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Organizational Structure
Decentralization is the delegation of decision-making
authority throughout an organization.
Corporate Organization Chart
Board of Directors
President
Purchasing
Personnel
Vice President
Operations
Chief Financial
Officer
Treasurer
McGraw-Hill/Irwin
Controller
© The McGraw-Hill Companies, Inc., 2003
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.
McGraw-Hill/Irwin
Staff positions support and
assist line positions.

Example: Cost
accountants in the
manufacturing plant.
© The McGraw-Hill Companies, Inc., 2003
The Changing Business
Environment
Growth of the internet
Just-in-Time production
Total Quality
Management
International competition
McGraw-Hill/Irwin
Business environment
changes in the past
twenty years
© The McGraw-Hill Companies, Inc., 2003
Just-in-Time (JIT) Systems
Adalah sistem produksi diman pembelian bahan baku dan
produksinya dilakukan untuk memenuhi pelanggan dengan
biaya yang minimum. Atau meminimasi persediaan
Receive
customer
orders.
.
Complete products
just in time to
ship customers.
Schedule
production.
Receive materials
just in time for
production.
McGraw-Hill/Irwin
Complete parts
just in time for
assembly into products.
© The McGraw-Hill Companies, Inc., 2003
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.
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Benefits of a JIT System
Ada 6 item
1. Reduced
inventory
costs
6.Freed-up funds
2.Higher quality
products
3.Increased
throughput
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5.Greater
customer
satisfaction
4.More rapid
response to
customer orders
© The McGraw-Hill Companies, Inc., 2003
Total Quality Management,PDCA
Where are we?
Benchmarking
Where do we want to go?
Plan
Do we need
to change
the plan?
Act
is
Check
Do
How do
we start?
Continuous
Improvement
How are we doing?
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Process Reengineering
Semua aktivitas yg tidak menghasilkan nilai tambah bagi
produk/jasa harus dieliminasi.
A business process
is diagrammed
in detail.
Every step in
the business
process must
be justified.
McGraw-Hill/Irwin
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.
© The McGraw-Hill Companies, Inc., 2003
Theory of Constraints
Adalah 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 impede
progress toward an objective
McGraw-Hill/Irwin
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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
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Theory of Constraints
Process
Capacity
A measure of a
process’s ability
to transform
resources into
value products
and services.
McGraw-Hill/Irwin
System
Constraint
The point in a
system that
limits the overall
output of the
system. Often
called the
“bottleneck.”
© The McGraw-Hill Companies, Inc., 2003
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.
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
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
Accountants
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Akhir Pertemuan 1
Posisi akuntan manajemen
dalam perusahaan
perannya penting dalam
pengambilan keputusan
dengan dukungan
informasi yang akurat,
hingga keputusan itu
optimal.
TERIMA KASIH
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003