Akuntansi Biaya

Sesi 1: Pengenalan Akuntansi Biaya

Hamzah Ritchi, FE UNPAD

Managerial versus Financial Accounting

Accounting System (accumulates financial and managerial accounting data)
Managerial Accounting Information for decision making, and control of an organizations operations. Internal Users
Hamzah Ritchi, FE UNPAD

Financial Accounting Published financial statements and other financial reports. External Users

Management Accounting :

Different From Financial Accounting

FINANCIAL ACCOUNTING AUDIENCE PURPOSE External : Stockholders, creditors, tax authorities Report on past performance to external parties; contracts with owners and lenders Delayed; historical Regulated : rules driven by generally accepted accounting principles and government authorities MANAGERIAL ACCOUNTING Internal : Workers, managers, executive Inform internal decisions made by employees and managers; feedback and control on operating performance. Current, future oriented No regulations; systems and information determined by management to meet strategic and operational needs

TIMELINESS RESTRICTIONS

Hamzah Ritchi, FE UNPAD

Management Accounting :

Different From Financial Accounting

FINANCIAL ACCOUNTING
TYPE OF INFORMATION Financial measurements only

MANAGERIAL ACCOUNTING
Financial, plus operational and physical measurements on processes, technologies, suppliers, customers, and competitors

NATURE OF INFORMATION SCOPE

Objective, auditable, More subjective and judgmental; reliable, consistent, precise valid, relevant, accurate Highly aggregate; report on Disaggregate; inform local entire organization decisions and actions

Hamzah Ritchi, FE UNPAD

Pengertian Akuntansi Biaya:

Sempit : Proses penetapan biaya untuk memproduksi barang, menyediakan jasa atau pelaksanaan aktivitas.

Luas : Suatu alat untuk melengkapi manajemen dengan peralatan yang dibutuhkan untuk melakukan perencanaan dan pengendalian, untuk meningkatkan kualitas dan efektivitas, dan untuk membuat keputusan rutin dan strategis.

Hamzah Ritchi, FE UNPAD

Other Definition
An accounting system that measure and report financial and non financial information relating to the cost of acquiring or utilizing resources in an organization. It provides information both for management accounting and financial accounting.

Hamzah Ritchi, FE UNPAD

The Purpose of Cost Accounting:

Identification: recognition and evaluation of business transactions and other economic events for appropriate accounting action. Measurement: quantification, including estimates, of business transactions or other economic events that have occurred or forecasts of those that may occur.
Accumulation: disciplined and consistent approaches to recording and classifying appropriate business transactions and other economic events.
Hamzah Ritchi, FE UNPAD

The Purpose of Cost Accounting:

Analysis: determination of the reasons for the reported activity and its relationship with other economic events and circumstances. Preparation and interpretation: meaningful coordination of accounting and/or planning data to provide information, presented logically, which includes, if appropriate, the conclusions drawn from those data.
Communication: reporting pertinent information to management and others for internal and external uses
Hamzah Ritchi, FE UNPAD

Cost Accounting and Cost Accountants

Its Relationship and Its Role in Organization

Hamzah Ritchi, FE UNPAD

Managing Resources, Activities, and People

An organization . . .

Directing

Acquires Resources

Organized set of activities

Decision Making

Controlling

Planning

Hires People
Hamzah Ritchi, FE UNPAD

Work of Management
Planning Directing and Motivating

Controlling

Hamzah Ritchi, FE UNPAD

COST MANAGEMENT : AN OVERVIEW

A Typical Organization Chart, Showing the Function of the Controller
Chief Executive Officer

Chief Financial Officer

Vice President for Marketing

Vice President for Operations

Controller

Treasurer

Chief Information Officer

Functions of the Controller

Cost Management Financial Reporting Financial Systems Other Reporting Obligations

Hamzah Ritchi, FE UNPAD

Line and Staff Positions

A line position is

directly involved in achieving of the basic objectives of an organization.

A staff

position supports and assists line positions.

Example: A production supervisor in a manufacturing plant.

Example: A cost accountant in the manufacturing plant.

Hamzah Ritchi, FE UNPAD

DEPARTEMEN AKUNTANSI BIAYA (Cost Department)

Fungsi dan Tanggung Jawab:

Bertanggung jawab untuk mengumpulkan, mengkompilasi dan mengkomunikasikan informasi yang bersangkutan dengan aktivitas perusahaan. Menganalisis biaya serta mengeluarkan laporan kinerja dan data dalam pembuatan keputusan lainnya untuk digunakan manajemen dalam pengendalian dan menyempurnakan operasi.

Hamzah Ritchi, FE UNPAD

DEPARTEMEN AKUNTANSI BIAYA (Cost Department)

Hubungan dengan Departemen-Departemen Lainnya

Hamzah Ritchi, FE UNPAD

Controller
The chief managerial and financial accountant responsibility for:
Financial

planning and analysis. Cost control. Financial reporting. Accounting information systems.

Hamzah Ritchi, FE UNPAD

Treasurer
Responsible for raising capital and safeguarding the organizations assets.
Supervises

relationships with financial institutions. Works with investors and potential investors. Manages investments. Establishes credit policies.
Hamzah Ritchi, FE UNPAD

Internal Auditor
Responsible for reviewing the accounting procedures, records, and reports in both the controllers and the treasurers area of responsibility. Expresses an opinion to top management regarding the effectiveness of the organizations accounting system.
Hamzah Ritchi, FE UNPAD

Evolution and Adaptation in Managerial Accounting

Service Vs. Manufacturing Firms
Emergence of New Industries Global Competition Focus on the Customer Cross-Functional Teams Continuous Improvement
Hamzah Ritchi, FE UNPAD

Computer-Integrated Manufacturing
Information and Communication Technology Product Life Cycles Total Quality Management Time-Based Competition Just-in-Time Inventory

Change

Managerial Accounting as a Career

Professional Organizations
Institute of Management Accountants (IMA)

Publishes Management Accounting and research studies.

Administers Certified Management Accountant program

Develops Standards of Ethical Conduct for Management Accountants

Hamzah Ritchi, FE UNPAD

Professional Ethics
Ethical business practices build trust and promote loyal, productive relationships with customers, employees and suppliers. Many companies have written codes of ethics which serve as guides for employees to follow.

Hamzah Ritchi, FE UNPAD

Professional Ethics
Competence
Confidentiality Integrity Objectivity

Resolution of Ethical Conflict

Hamzah Ritchi, FE UNPAD

Professional Ethics
Follow applicable laws, regulations and standards. Maintain professional competence.

Competence
Prepare complete and clear reports after appropriate analysis.
Hamzah Ritchi, FE UNPAD

Professional Ethics
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.
Hamzah Ritchi, FE UNPAD

Professional Ethics
Avoid conflicts of interest and advise others of potential conflicts. Do not subvert organizations legitimate objectives.

Integrity

Recognize and communicate personal and professional limitations.

Hamzah Ritchi, FE UNPAD

Professional Ethics
Avoid activities that could affect your ability to perform duties. Refrain from activities that could discredit the profession. Refuse gifts or favors that might influence behavior.

Integrity
Communicate unfavorable as well as favorable information.
Hamzah Ritchi, FE UNPAD

Professional Ethics
Communicate information fairly and objectively.

Objectivity

Disclose all information that might be useful to management.

Hamzah Ritchi, FE UNPAD

End of Class

Thank You

Hamzah Ritchi, FE UNPAD