PERAN DAN KONSEP

DASAR AKUNTANSI
MANAJEMEN

Achmad Zaky, MSA.,Ak.,SAS

Pokok Bahasan
 Silabus
 Sistem Informasi – Akt Manajemen

 Tema baru dalam Akmen

 Peran dan perilaku etis Akuntan Manajemen

 Sertifikasi

 Metode, teknik pembebanan biaya

 Biaya Produk dan Jasa

 Laporan Keuangan Eksternal

Tujuan Akuntansi Manajemen
 Costing sektor jasa, produk dan
tujuan lain untuk kepentingan
manajemen
 Perencanaan, controlling, evaluating,

& continuous improvement;

 Pengambilan keputusan
 Kebutuhan Informasi Manajemen
Collecting, Special Reports,
Measuring, Product Costs,
Storing, Customer Costs,
Analyzing, Budgets, Performance
Reports, Personal
Reporting,
Economic Events Managing
Communication

INPUTS
INPUTS PROCESSES
PROCESSES OUTPUTS
OUTPUTS

USERS
USERS
Akuntansi Manajemen vs Akuntansi Keuangan

Sumber: Hansen & Mowen (2009)

 Tema Baru dalam Akt.Manajemen
6

 Need for innovation and relevant produces:

 Activity based management
 Customer orientation
 Cross functional perspective
 Need for innovation and relevant produces
 TQM emphasized continuous improvement
 Time becomes a competitive advantage for the firm who
an compress the value chain
 Improving efficiency for profit performance
 E-business for cost reduction
 Peran dan perilaku etis Akuntan Manajemen

Pendukung utama manajemen dalam semua tahap

pengambilan keputusan.

Tetap menjaga prilaku etis:

 Kode Etik Perusahaan
 Sarbanes-Oxley requirements
 IMA standards of conduct for management accountants ensure that
management accountants maintain
 Competence
 Confidentiality
 Integrity
 Objectivity
 Ability for conflict resolution
Sertifikasi

Memberikan keyakinan bahwa seorang akuntan telah memiliki

pendidikan dan pengalaman suatu bidang dan telah lolos dalam
ujian kualifikasi/sertifikasi.

 CMA/CPMA (Certified Management Accountant)

 CPA (Certified Public Accountant)
 CIA (Certified Internal Auditor)
 SAS (Sertifikasi Akuntansi Syariah)
 CSRS (Certified Sustainibility Reporting Specialist)
 CPSAK (Certified PSAK)
 AAP (Ahli Akuntansi Pemerintahan)
 COST:
COST: Definition
Definition
9

“Cost is the cash or cash-

equivalent value sacrificed for
goods and services that is
expected to bring a current or
future benefit to the
organization.”1

1
Hansen & Mowen, 2007, p. 35.
 OPPORTUNITY
OPPORTUNITY COST:
COST: Definition
Definition
10

“Opportunity cost is the benefit

given up or sacrificed when one
alternative is chosen over
another.”2

2
Hansen & Mowen, 2007, p. 35.
 COST
COST OBJECT
OBJECT:: Definition
Definition
11

“A cost object is any item such

as product, customer, project,
activity & so on, to which costs
are measured and assigned.”3

3
Hansen & Mowen, 2007, p. 35.
Metode, teknik pembebanan biaya
Merupakan hubungan kausal pada saat membebankan
suatu biaya pada suatu obyek biaya (cost object)
Biaya Produk dan Jasa
Tangible products are goods
produced by converting raw
materials.
Example: televisions, hamburgers

Services are intangible products.

Example: dental or medical care.
Biaya Produk dan Jasa

 Direct Material
 Direct Labor

 Overhead Cost

 Prime Cost

 Conversion Cost

 Selling & Administrative

 INCOME STATEMENT:
Manufacturing Firm
15
 COST OF GOODS
16
MANUFACTURED
FBM ABM