Pertemuan 1 Ruang Lingkup Akuntansi Manajemen sebagai Informasi

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 satuan usaha untuk membantu manajemen dalam menyusun rencana untuk tujuan tertentu dan dalam membuat keputusan dengan suatu pandangan kearah pencapaian tujuan perusahaan. Mc. Graw-Hill/Irwin © The Mc. Graw-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. Mc. Graw-Hill/Irwin Financial accounting provides information to stockholders, creditors and others who are outside the organization. © The Mc. Graw-Hill Companies, Inc. , 2003

Work of Management Planning Directing and Motivating Controlling Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Planning and Control Cycle Formulating longand short-term plans (Planning) Comparing actual to planned performance (Controlling) Decision Making Exh. 1 -1 Begin Implementing plans (Directing and Motivating) Measuring performance (Controlling) Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Differences Between Financial and Managerial Accounting Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Organizational Structure Decentralization is the delegation of decision-making authority throughout an organization. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Line and Staff Relationships Line position are directly related to achievement of the basic objectives of an organization. l Example: Production supervisors in a manufacturing plant. Mc. Graw-Hill/Irwin Staff positions support and assist line positions. l Example: Cost accountants in the manufacturing plant. © The Mc. Graw-Hill Companies, Inc. , 2003

The Changing Business Environment Growth of the internet Just-in-Time production Total Quality Management International competition Mc. Graw-Hill/Irwin Business environment changes in the past twenty years © The Mc. Graw-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. Mc. Graw-Hill/Irwin Complete parts just in time for assembly into products. © The Mc. Graw-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. Mc. Graw-Hill/Irwin © The Mc. Graw-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 Mc. Graw-Hill/Irwin 5. Greater customer satisfaction 4. More rapid response to customer orders © The Mc. Graw-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 How are we doing? Mc. Graw-Hill/Irwin Do How do we start? Continuous Improvement © The Mc. Graw-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. Mc. Graw-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 Mc. Graw-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 Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

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 Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Theory of Constraints Process Capacity A measure of a process’s ability to transform resources into value products and services. Mc. Graw-Hill/Irwin System Constraint The point in a system that limits the overall output of the system. Often called the “bottleneck. ” © The Mc. Graw-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. Mc. Graw-Hill/Irwin © The Mc. Graw-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. l Code of Conduct for Management Accountants Mc. Graw-Hill/Irwin © The Mc. Graw-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 Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003