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11th Edition

Chapter 1

Diterjemahkan bebas dan
dimodifikasi sesuai bidang ilmu oleh
Arfinsyah Hafid Anwari

Agribusiness Study of
ProgramAgriculture Faculty of
Wiraraja University
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

Managerial Accounting and
the Business Environment
(Akuntansi Manajemen dan Lingkungan Bisnis)

Chapter One
(Bab Satu)

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

Work of Management

Planning
(Perencanaan)
Directing and
Motivating
(Pengarahan dan Memotivasi)

Controlling
(Pengendalian)

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

. Inc. The McGraw-Hill Companies. Memilih alternativ yang melakukan pekerjaan terbaik dalam memajukan tujuan organisasi Mengembangankan anggaran untuk memandu kemajuan menuju alternatif yang telah dipilih McGraw-Hill/Irwin Copyright © 2006. Planning Identify alternatives (Kenali pilihan).

 Resolusi Konflik. Inc. Directing and Motivating Directing and motivating involves managing day- to-day activities to keep the organization running smoothly (berkaitan dengan pengelolaan aktivitas hari ke hari untuk menjaga kelancaran perjalanan organisasi). .  Routine problem solving (Pemecahan Masalah Rutin).  Komunikasi Efektif. The McGraw-Hill Companies.  Employee work assignments (Penugasan Kerja Karyawan). McGraw-Hill/Irwin Copyright © 2006.

. The McGraw-Hill Companies. Umpan balik dalam bentuk laporan kinerja yang membandingkan hasil aktual dengan anggaran adalah bagian penting fungsi pengendalian (Feedback in the form of performance reports that compare actual results with the budget are an essential part of the control function). Controlling The control function ensures that plans are being followed (Fungsi Pengendalian memastikan bahwa rencana telah diikuti). McGraw-Hill/Irwin Copyright © 2006. Inc.

kan Rencana Comparing actual to planned Making Implementing plans (Directing and performance (Controlling) Motivating) Mengukur kinerja Measuring performance (Controlling) McGraw-Hill/Irwin Copyright © 2006. Exh. The McGraw-Hill Companies. Inc. . Siklus Perencanaan dan Pengendalian 1-1 Planning and Control Cycle Merumuskan rencana jangka panjang dan jangka Begin pendek Formulating long-and short-term plans (Planning) Membandingkan yang aktual untuk Mengimplementasi Decision rencana kinerja.

Time focus Historical perspective Future emphasis 3. Verifiability Emphasis on Emphasis on relevance versus relevance verifiability for planning and control 4. Exh. . Subject Primary focus is on Focuses on segments the whole organization of an organization 6. Perbandingan Akuntansi Keuangan dan Akuntansi 1-2 Manajemen Comparison of Financial and Managerial Accounting Financial Accounting Managerial Accounting 1. Inc. GAAP Must follow GAAP Need not follow GAAP and prescribed formats or any prescribed format 7. Requirement Mandatory for Not external reports Mandatory McGraw-Hill/Irwin Copyright © 2006. Users External persons who Managers who plan for make financial decisions and control an organization 2. Precision versus Emphasis on Emphasis on timeliness precision timeliness 5. The McGraw-Hill Companies.

The McGraw-Hill Companies. Decentralization is the delegation of decision- making authority throughout an organization. . Inc. Corporate Organization Chart Board of Directors President Purchasing Personnel Vice President Chief Financial Operations Officer Treasurer Controller McGraw-Hill/Irwin Copyright © 2006. Struktur Organisasi Organizational Structure Desentralisasi adalah delegasi kewenangan di seluruh organisasi.

Staff positions support and assist line pencapaian tujuan utama positions. Line positions are directly related to achievement of the  Example: Cost basic objectives of an organization . . McGraw-Hill/Irwin Copyright © 2006. Hubungan lini dan staf Line and Staff Relationships Posisi lini berhubungan Posisi staf mendukung langsung dengan dan membantu posisi lini. supervisors in a manufacturing plant. Inc. accountants (akuntan biaya) in the  Example: Production manufacturing plant. The McGraw-Hill Companies. perusahaan.

Providing timely and relevant data to support planning and control activities. McGraw-Hill/Irwin Copyright © 2006. . The McGraw-Hill Companies.  Mempersiapkan laporan keuangan untuk pengguna luar perusahaan. Kepala Keuangan The Chief Financial Officer (CFO) Anggota tim manajemen puncak yang bertanggung jawab: A member of the top management team responsible for:  Menyediakan dengan tepat waktu dan data yang relevan untuk mendukung aktivitas perencanan dan pengendalian. Preparing financial statements for external users. Inc.

Inc. The McGraw-Hill Companies. Perubahan Lingkungan Bisnis The Changing Business Environment • Just-in-time production • Total quality management • Process reengineering Business environment • Theory of constraints changes in the past • International competition twenty years • E-commerce McGraw-Hill/Irwin Copyright © 2006. .

. Just-in-Time (JIT) Systems Produk sudah Terima lengkap Pesanan Tepat waktu Pelanggan Untuk dikirim ke Receive customer orders. Inc. assembly into products. The McGraw-Hill Companies. pelanggan Complete products just in time to ship customers. McGraw-Hill/Irwin Copyright © 2006. Menerima Bahan Bagian lengkap Tepat Waktu tepat waktu untuk untuk produksi dirakit kedalam produk Receive materials just in time for Complete parts just in time for production. Jadwal Produksi Schedule production.

Inc. Konsekuensi JIT JIT Consequences Meningkatkan Nol Cacat tata letak pabrik Produksi Improved plant layout Zero production defects Menurunkan Angkatan Kerja waktu pengaturan yang fleksibel Reduced setup time Flexible workforce Pembelian dalam JIT JIT purchasing Sedikit. tapi pemasok yang lebih ultra handal Fewer. but more ultrareliable suppliers . Pengiriman pemasok tidak boleh cacat Defect-free supplier deliveries. McGraw-Hill/Irwin Copyright © 2006. Acapkali JIT mengirimkan banyak tapi kecil Frequent JIT deliveries in small lots. . The McGraw-Hill Companies.

The McGraw-Hill Companies. . Inc. Manfaat Sistem JIT Benefits of a JIT System Menurunkan Dana yang Bebas Biaya Freed-up funds Persediaan Reduced inventory costs Kepuasan pelanggan lebih besar Greater customer satisfaction kualitas produk lebih tinggi Higher quality products Respon ganda untuk Menaikkan pesanan pelanggan Throughput More rapid response to customer orders Increased throughput McGraw-Hill/Irwin Copyright © 2006.

Peningkatan yang berkesinambungan Continuous Improvement Pemecahan Masalah sistematis dengan menggunakan alat seperti benchmarking is Systematic problem solving using tools such as benchmarking McGraw-Hill/Irwin Copyright © 2006. (Manajemen Kualitas Total) Total Quality Management (TQM) TQM meningkatkan produktivitas dengan mendorong Penggunaan fakta dan analisis untuk membuat keputusan dan jika diimplementasikan dengan tepat. . Inc. The McGraw-Hill Companies. menghindarkan perselisihan organisasi yang kontra-produktif TQM improves productivity by encouraging the use of fact and analysis for decision making and if properly implemented. avoids counter-productive organizational infighting.

Rekayasa Proses Process Reengineering Hasil yang diharapkan:Anticipated results: • Proses sederhana Process is simplified. Setiap langkah dalam Proses didesain ulang untuk proses bisnis harus mengurangi semua aktivitas disuguhkan tak bernilai tambah Every step in the business The process is redesigned to eliminate all process must be justified. A business process is diagrammed in detail. non-value-added activities McGraw-Hill/Irwin Copyright © 2006. Proses bisnis • Proses lengkap dalam digambarkan bagannya waktu yang singkat Process is completed in less time. dengan detail • Biaya menurun Costs are reduced. Inc. • Peluang untuk gagal menurun Opportunities for errors are reduced. . The McGraw-Hill Companies.

overhauls existing processes. Inc. . The McGraw-Hill Companies. process. Rekayasa Proses Vs TQM Process Reengineering versus TQM Process Reengineering Total Quality Management • Memeriksa secara teliti • Tweaks existing dan keseluruhan pada processes to realize proses yang ada Radically gradual improvements. McGraw-Hill/Irwin Copyright © 2006. • Uses a team approach • Likely to be imposed involving people who from above and to use work directly in the outside consultants.

. Theory of Constraints A constraint (also called a bottleneck) is anything that prevents you from getting more of what you want. The constraint in a system is determined by the step that has the smallest capacity. McGraw-Hill/Irwin Copyright © 2006. The McGraw-Hill Companies. Inc.

in the “chain” improve the process. Focus on 1. Inc. 3. Allow the that strengthen weakest link to the weakest link set the tempo. Recognize that the weakest link is no longer so. McGraw-Hill/Irwin Copyright © 2006. the weakest link. Identify the improving weakest link. The McGraw-Hill Companies. . Theory of Constraints Only actions 2. 4.

. Improvements Competition has quotas. McGraw-Hill/Irwin Copyright © 2006. in most industries. An excellent management accounting system is needed to succeed in today’s competitive global marketplace. systems. The McGraw-Hill Companies. Fewer tariffs. Inc. and in global other barriers become worldwide transportation to free trade. International Competition Increasing sophistication in international markets.

com businesses failed that might have benefited from the application of managerial accounting tools:  Cost concepts (Chapter 2)  Cost estimation (Chapter 5)  Cost-volume-profit (Chapter 6)  Activity-based costing (Chapter 8)  Budgeting (Chapter 9)  Decision-making (Chapter 13)  Capital budgeting (Chapter 14) McGraw-Hill/Irwin Copyright © 2006. The McGraw-Hill Companies. . Inc. many dot. E-Commerce In recent years.

 Resolution for an ethical conflict. . The McGraw-Hill Companies. Code of Conduct for Management Accountants The Institute of Management Accountant’s (IMA) Standards of Ethical Conduct for Practitioners of Management Accounting and Financial Management have two major parts offering guidelines for:  Ethical behavior. McGraw-Hill/Irwin Copyright © 2006. Inc.

Maintain professional Competence competence. . McGraw-Hill/Irwin Copyright © 2006. Inc. The McGraw-Hill Companies. regulations and standards. Prepare complete and clear reports after appropriate analysis. IMA Guidelines for Ethical Behavior Follow applicable laws.

McGraw-Hill/Irwin Copyright © 2006. Ensure that subordinates do not disclose confidential information. The McGraw-Hill Companies. . IMA Guidelines for Ethical Behavior Do not disclose confidential information unless legally obligated to do so. Do not use confidential information for Confidentiality personal advantage. Inc.

IMA Guidelines for Ethical Behavior Avoid conflicts of interest and advise others of potential conflicts. McGraw-Hill/Irwin Copyright © 2006. Do not subvert organization’s legitimate Integrity objectives. Recognize and communicate personal and professional limitations. . The McGraw-Hill Companies. Inc.

Communicate unfavorable as well as favorable information. . behavior. The McGraw-Hill Companies. Inc. McGraw-Hill/Irwin Copyright © 2006. Refrain from Refuse gifts activities or favors that could Integrity that might discredit the influence profession. IMA Guidelines for Ethical Behavior Avoid activities that could affect your ability to perform duties.

IMA Guidelines for Ethical Behavior Communicate information fairly and objectively. McGraw-Hill/Irwin Copyright © 2006. . Objectivity Disclose all information that might be useful to management. Inc. The McGraw-Hill Companies.

.  If immediate superior is the CEO. IMA Guidelines for Resolution of an Ethical Conflict • Follow established policies. McGraw-Hill/Irwin Copyright © 2006. Inc. consider the board of directors or the audit committee. • For unresolved ethical conflicts:  Discuss the conflict with immediate superior or next highest uninvolved manager. The McGraw-Hill Companies.  Make reference to the Sarbanes-Oxley Act passed by Congress in 2002 in part to give legal protection to those reporting corporate misconduct.

The McGraw-Hill Companies.  Consult an attorney as to legal obligations. • For unresolved ethical conflicts:  Except where legally prescribed. McGraw-Hill/Irwin Copyright © 2006.  The last resort is to resign. maintain confidentiality. IMA Guidelines for Resolution of an Ethical Conflict • Follow established policies.  Clarify issues in a confidential discussion with an objective advisor. . Inc.

goods. . would suffer. Without ethical standards in business. McGraw-Hill/Irwin Copyright © 2006. and all of us who depend on it for jobs. Inc. and services. The McGraw-Hill Companies. Why Have Ethical Standards? Ethical standards in business are essential for a smooth functioning advanced market economy. Abandoning ethical standards in business would lead to a lower quality of life with less desireable goods and services at higher prices. the economy.

In addition to competence. Inc. issued by the International Federation of Accountants (IFAC). the IFAC’s code deals with the accountant’s ethical responsibilities in: Taxes Fees and commissions Advertising and solicitation Handling of monies Cross-border activities. The McGraw-Hill Companies. . govern the activities of professional accountants worldwide. Codes of Conduct on the International Level The Guidelines on Ethics for Professional Accountants. objectivity. independence. McGraw-Hill/Irwin Copyright © 2006. and confidentiality.

The McGraw-Hill Companies.imanet. Certified Management Accountant A management accountant who has the necessary qualifications and who passes a rigorous professional exam earns the right to be known as a Certified Management Accountant (CMA). .org or by calling 1-800-638-4427. Information about becoming a CMA and the CMA program can be accessed on the IMA’s website at www. Inc. McGraw-Hill/Irwin Copyright © 2006.

. End of Chapter 1 McGraw-Hill/Irwin Copyright © 2006. The McGraw-Hill Companies. Inc.