Professional Documents
Culture Documents
UNIVERSITAS TANJUNGPURA
MAGISTER MANAJEMEN
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9-1 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 1 14/e, Hall9Business
1959
Chapter 9
Sistem Pengendalian Manajemen & Pertanggung jawaban Akuntansi
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9-2 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 2 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9-3 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 3 14/e,
Apa itu Sistem Pengendalian Manajemen? Suatu teknik integrasi logis dalam mengumpulkan dan menggunakan informasi untuk
Motivating Planning and Control Evaluating
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9-4 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 4 14/e,
D: Evaluat e, Reward
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9-5 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 5 14/e,
Para manager perencanaan dan manager-manager di bawahnya mengembangkan ukuran kinerja khusus pada masing-masing sasaran.
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9-6 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 6 14/e,
Tujuan Organisasi
Menyediakan suatu kerangka tujuan jangka panjang di sekitar organisasi yang akan membentuk rencana menyeluruh guna memposisikan dirinya sendiri di pasar.
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9-7 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 7 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9-8 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 8 14/e,
Menggunakan pertanggungjawaban akuntansi untuk menetapkan sebuah sub unit organisasi sebagai pusat biaya, pusat laba, atau pusat investasi
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9-9 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 9 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 10 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 10 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 11 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 11 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 12 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 12 14/e,
Cerminan tindakan kunci dan aktivitas berhubungan dengan tujuan organisasi Dipengaruhi oleh tindakan para manajer dan karyawan Jadilah siap dipahami oleh karyawan Seimbangkan perhatian jangka pendek dan jangka panjang Sasaran yang masuk akal dan mudah diukur Digunakan secara konsisten dan teratur dalam mengevaluasi dan memberikan penghargaan kepada manager dan karyawan
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 13 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 13 14/e,
AT&T Universal Card Services menggunakan18 ukuran kinerja dalam memproses permintaan pelanggannya.
Ukuran kinerjanya mencakup rata-rata kecepatan pemberian jawaban, tarif beban, dan lamanya pengerjaan.
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 14 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 14 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 15 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 15 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 16 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 16 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 17 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 17 14/e,
Menjelaskan pentingnya evaluasi kinerja dan bagaimana evaluasi itu mempengaruhi motivasi, keselarasan tujuan, dan upaya karyawan
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 18 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 18 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 19 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 19 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 20 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 20 14/e,
Upaya menciptakan
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 21 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 21 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 22 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 22 14/e,
Yang dapat dikendalikan dan Pengukuran Kinerja Keuangan Biaya yang tak dapat dikendalikan adalah biaya yang tidak dipengaruhi oleh manajemen dari suatu pusat pertanggungjawaban dalam rentang waktu tertentu
Biaya-Biaya yang dapat dikendalikan mencakup biaya-biaya yang dipengaruhi oleh keputusan dan tindakan seorang manajer
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 23 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 23 14/e,
Margin Kontribusi
Marjin kontribusi secara khusus membantu untuk memprediksi dampak dari perubahanperubahan jangka pendek di dalam volume aktivitas terhadap pendapatan Para manajer bisa dengan cepat menghitung setiap perubahan di dalam pendapatan dengan mengalikan kenaikan penjualan dalam nilai uang dengan rasio marjin kontribusi
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 24 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 24 14/e,
Segmen-Segmen
Menyiapkan laporan laba-rugi untuk mengevaluasi laba dan pusat investasi menggunakan marjin kontribusidan konsep biaya yang dapat diawasi
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 25 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 25 14/e,
Segmen-Segmen
Segmen adalah pusat-pusat pertanggungjawaban, yang ditentukan dari pengukuran terpisah atas pendapatan dan biaya
Retail Grocery Company Retail Grocery Company
West Division West Division Groceries Groceries Produce Produce Meat Meat Store 1 Store 1 Meats Meats
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 26 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 26 14/e,
Total $4,000 3,260 $ 740 260 $ 480 200 $ 280 100 $ 180
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 27 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 27 14/e,
Menggunakan Balanced Scorecard untuk mengukur pencapaian kinerja keuangan dan non keuangan
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 28 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 28 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 29 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 29 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 30 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 30 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 31 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 31 14/e,
Pengendalian Mutu
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 32 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 32 14/e,
Pengendalian Mutu
Pengendalian mutu adalah upaya untuk memastikan bahwa produk-produk dan layanan yang dilaksanakan untuk tujuan kepuasan konsumen
Annual award for being #1 in total customer service. Congratulations!
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 33 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 33 14/e,
Internal failure
External failure
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 34 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 34 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 35 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 35 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 36 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 36 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 37 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 37 14/e,
Percentage of Defects
Actual
Goal = 0.6%
4/2
4/9
5/7
5/14
Week of
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 38 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 38 14/e,
Six Sigma
What is six sigma?
Six sigma merupakan suatu usaha/proses peningkatan berkelanjutan yang dirancang untuk mengurangi biayabiaya dengan cara meningkatkan mutu. Six sigma telah meluas ke dalam suatu proses umum untuk menggambarkan dan mengukur suatu proses, meneliti, dan meningkatkannya untuk memperkecil kesalahan.
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 39 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 39 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 40 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 40 14/e,
Pengendalian Produktivitas
Produktivitas mengukur besaran output yang dibagi dengan input.
Produktivitas = Output Input
Pengukuran produktivitas bervariasi secara luas tergantung pada tipe sumberdaya yang dilibatkan manajemen.
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 41 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 41 14/e,
Pengendalian Produktivitas
Bagaimana seharusnya output dan input diukur? Organisasi padat karya berkonsentrasi pada upaya meningkatkan produktivitas tenaga kerja, sehingga pengukuran berbasis tenaga kerjalah yang sesuai.
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 42 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 42 14/e,
Pengendalian Produktivitas
Resource Labor Materials Equipment Possible outputs (numerator) Possible inputs (denominator)
Standard direct Actual direct labor hours allowed labor hour used for good output Weight of output Expected machine hours for good output
Weight of input
Actual machine hours
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 43 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 43 14/e,
Menguraikan berbagai kesulitan dalam melaksanakan Sistem Pengendalian Manajemen pada organisasi jasa dan organisasi nonprofit
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 44 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 44 14/e,
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 45 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 45 14/e,
Lingkungan yang berubah seringkali mengandung makna bahwa organisasi harus menetapkan tujuan atau kunci sukses faktor yang berbeda pula Perbedaan tujuan akan menciptakan perbedaan tindakan dan begitu target-targetnya.
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 46 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 46 14/e,
The End
2005 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, 9 - 47 Horngren/Sundem/Stratton Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 9 - 47 14/e,