Matrikulasi Akuntansi Manajemen

Oleh:

Dr. I G.A.M. Asri Dwija Putri, SE. M.Si., CMA

 REVIEW
1. Apa beda akuntansi biaya, akuntansi
keuangan, dan akuntansi manajemen?
* peranannya?
2. Topik apa saja yang telah dipelajari berkaitan
dengan akuntansi manajemen?
3. Manfaat apa yang diperoleh setelah
menempuh matakuliah akuntansi
manajemen?
No. Pokok Bahasan
1 Introduction and Basic Management Accounting Concepts

2 Activity Cost behaviour

3 Cost Volume Profit (CVP) Analysis
4 Activity-Based Management (ABM)
5 Budgeting: Planing and control
6 Budgeting: Preparing Master Budget, Static Budget and Flexible Budget

7 Segmented Reporting; Investment Centre Evaluation and Transfer Pricing

8 Tactical Decision Making

9 Inventory Management
10 Quality cost and Productivity Measurement and Control

11 Environmental Cost Management

12 Strategic Cost Management
13 The Balanced Scorecard
14 Isu-isu terkini akuntansi manajemen: Balanced scorecard, Environmental Cost
Management, kaizen (continuous improvement), total quality management (TQM), dll
Mgg Ke- Pokok Bahasan

1. Peranan Akuntansi Biaya

2 Konsep, Perilaku dan Arus Biaya

3 Metode Harga Pokok Pesanan

4,5,6 Metode Harga Pokok Proses

7 Biaya Bahan baku dan Biaya Tenaga Kerja

8 Biaya Overhead Pabrik

9 Metode Harga Pokok Bersama

10,11,12 Standard Costing

13,14 Activity-Based Costing (ABC)

MATERI PERKULIAHAN

1. INTRRODUCTION
2. COST CONSEP AND BEHAVIOR
3. PRODUCT COSTING & SUPPORT COST ALOCATTION
4. ABC
5. ABM
6. BUDGET AND CONTROL
7. RESPONSIBILITY ACCOUNTING
8. STRATEGIC COST MANAGEMENT
9. COST PROFIT VOLUME ANALYSIS
10.TACTICAL DECISION MAKING
11.BALANCED SCORE CARD
12.CAPITAL INVESMENT DECISION
13.IVENTORY MANAGEMENT AND TARGET COSTING
14.QUALITY AND ENVIROMENT COST MANAGEMENT
The managerial accounting system mempunyai
3 tujuan umum:
1. To provide information for costing out
services, products, and other objects of
interest to management.
2. To provide information for planning,
controlling, evaluating, and continuous
improvement.
3. To provide information for decision
making.
 Management Accounting
Information System
Collecting Special Reports
Measuring Product Costs
Storing Customer Costs
Analyzing Budgets
Reporting Performance Reports
Economic Events Managing Personal Communication

Inputs Processes Outputs

Users
 Management Process

The Management Process is defined by the

following activities: Planning merupakan penetapan
tujuam dan mengindentifikasi
Planning metode untuk mencapai tujuan

Controlling
Decision Making
 Management Process

The Management Process is defined by the

following activities: adl aktifitas manajerial
untuk memonitor
implementasi rencana dan
Planning melalukan tindakan
perbaikan yang diperlukan
Controlling
Decision Making
 Management Process

The Management Process is defined by the

following activities:
Planning Decision making adl
process pemilihan
Controlling dari berbagai
alternatif.
Decision Making
Differentiate Between
Management Accounting and
Financial Accounting
 Management Accounting Financial Accounting
1. Internally focused 1. Externally focused
 Targeted Users

Management
accounting
focuses on
providing
information for
internal users.
Targeted Users

Financial accounting focuses

on provided information for
external users.

ABC
Company
Annual
Report
 Management Accounting Financial Accounting
1. Internally focused 1. Externally focused

2. No mandatory rules/aturan 2. Must follow externally imposed rules

Restrictions on Inputs and Processes

Management
Financial accounting
accounting is notmust
reporting subject to the
follow therequirements
accounting of
generally accepted
procedures accounting
set by the FASB. principles.
 Management Accounting Financial Accounting
1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally imposed rules

3. Financial and nonfinancial informa-tion; 3. Informasi keuangan bersifat obyektif

dan informasi bersifat subjective (Objective financial information)
 Types of Information

For management
The restrictions imposed
accounting,
on financial
the financial
accounting
or
tend to produce
nonfinancial information
objectivemay
andbeverifiable
much morefinancial
information.
subjective in nature.
 Management Accounting Financial Accounting
1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally imposed rules

3. Financial and nonfinancial informa-tion; 3. Objective financial information

subjective information possible

4. Penekanan pd masa yang akan datang 4. Historical orientation

(Emphasis on the futur
Time Orientation

Management
accounting strongly
emphasizes providing
information about
future events.
Time Orientation

Financial
accounting
mencatat dan
melaporkan
kegiatan-kegiatan
yang telah terjadi
 Management Accounting Financial Accounting
1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally imposed rules

3. Financial and nonfinancial informa-tion; 3. Objective financial information

subjective information possible

4. Emphasis on the future 4. Historical orientation

5. Evaluasi dan keputusan didasarkan atas 5. Informasi perusahaan secara

informasi yang sangat rinci keseluruhan
 Degree of Aggregation
Management
accounting provides
measures and internal
reports used the
evaluate performance
of entities, product
lines, departments, and
managers.
 Degree of Aggregation

Financial
accounting focuses
on overall firm
performance.
 Management Accounting Financial Accounting
1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally imposed rules

3. Financial and nonfinancial informa-tion; 3. Objective financial information

subjective information possible

4. Emphasis on the future 4. Historical orientation

5. Internal evaluation and decisions based 5. Information about the firm as a whole
on very detail information

6. Sangat luas dan multidisciplinary 6. Lebih independen. (More self-

contained)
 Breadth

It includes aspects
Management accounting
of managerial
is mucheconomics,
broader than
industrial
financial
accounting. and management science.
engineering,
 Historical Description of
Management Accounting

1880 - 1925 Kebanyakan pada masa ini fokus pada

penentuan harga pokok produk untuk
kebutuhan internal sbg informasi
penganmbilan keputusan
1925 Penekanan pada penentuan harga pokok
persediaan utk laporan eksternal
1950s/60s beberapa usaha meningkatkan kegunaan
managerial dari sistem biaya tradisional.
80s/90s terjadi perubahan yang signifikan dalam
praktek akuntansi manajemen. Penggunaan
sistem tradional sudah tidak mampu lagi
memenuhi kebutuhan managerial.
Current Focus of Management Accounting
Activity-Based Management

Activity-based management adalah suatu

pendekatan diseluruh sistem dan terintegrasi
yang memfokuskan perhatian manajemen
pada berbagai aktivitas yang bertujuan
untuk meningkatkannilai pelanggan dan laba
Current Focus of Management Accounting
Customer Orientation

Customer value adalah selisih antara antara

apa yang pelanggan terima (realisasi) dengan
apa yang pelanggan serahkan (korbankan).

What is received is called the total product

(seluruh manfaat yang diterima oleh
pelanggan baik berwujud ataupun tidak.
Current Focus of Management Accounting
Strategic Positioning

Strategic cost management adalah penggunaan data biaya untuk pengembangan dan
mengidentifikasi strategi-straegi superior yang akan menghasilakan keunggulan
bersaing yang berkelanjutan.

Strategies:
1) Cost leadership
2) Superior products through differentiation
Current Focus of Management Accounting
Value-Chain Framework

The internal value chain adalah rangkaian aktifitas yang dibutuhkan untuk mendisain,
mengembangkan, produksi, pemasaran, dan pengiriman produk dan pelayanan pada
pelanggan

The industrial value chain adalah rangkaian

aktifitas yang menciptakan nilai dan saling
berhubungan mulai bahan baku hingga
penjualan produk jadi oleh konsumen akhir
• Prilaku biaya?

• Konsep biaya:
cost?
expance?
Different cost for diffrent purpuse?
 Design

Service Develop

Distribute Produce

Market
 Product Costing Definitions
Value-Chain Operating Product Traditional Product
Product Costs Costs Costs
Research and
Development

Production Production Production

Managerial objectives served

Marketing Marketing

Customer Customer
Service Service
Pricing Decisions Strategic Design Decisions External Financial
Product-Mix Decisions Tactical Profitability Reporting
Strategic Profitability Analysis
Analysis
 Cost –volume- profit
• Penjualan=total biaya
• CM=fix cost
 ABC?
• Fungsi?
• Perusahaan yg 1 product or multi product?
• Apa beda dg yg traditional?
 Keunggulan ABC

1. Biaya produk yang lebih realistik, khususnya pada

industri manufaktur teknologi tinggi dimana biaya
overhead adalah merupakan proporsi yang signifikan
dari total biaya.
2. Sistem biaya ABC mengakui bahwa aktivitaslah yang
menyebabkan biaya (activities cause cost) bukanlah
produk, dan produklah yang mengkonsumsi aktivitas.
3. Sistem biaya ABC memfokuskan perhatian pada sifat riil
dari perilaku biaya dan membantu dalam mengurangi
biaya dan mengidentifikasi aktivitas yang tidak
menambah nilai terhadap produk.
4. Sistem biaya ABC cukup fleksibel untuk menelusuri
biaya ke proses, pelanggan, area tanggungjawab
manajerial, dan juga biaya produk.
 Activity Based Management

Merupakan pendekatan yang terintegrasi yang

memfokuskan perhatian manajemen pada aktivitas yang
bertujuan untuk meningkatkan nilai yang diterima oleh
pelanggan (customer value) dan meningkatkan laba
perusahaan melalui penyediaan nilai pelanggan tersebut
dengan menggunakan informasi yang diperoleh dari
activity-based costing system, dimana antara ABM dengan
ABC saling berkaitan satu sama lain.
 Model ABM

Sumber Daya
Dimensi Proses

Analisis Ukuran
Aktivitas
penggerak Kinerja

Produk &
Pelanggan
Dimensi Biaya
 Dimensi Manajemen Berdasarkan Aktivitas

1. Dimensi Biaya
Merefleksikan kebutuhan untuk membagi
sumber daya biaya (cost of resources) terhadap
aktivitas dan biaya aktivitas (cost of activities)
terhadap obyek biaya (cost object), seperti
pelanggan dan produk agar dapat menganalisis
keputusan kritikal. Keputusan tersebut
termasuk penetapan harga, pengadaan produk
dan penetapan prioritas untuk usaha perbaikan.
 Dimensi Manajemen Berdasarkan Aktivitas

2. Dimensi Proses
Merefleksikan kebutuhan untuk suatu kategori
informasi yang baru mengenai kinerja
aktivitas. Informasi ini menunjukkan apa yang
menyebabkan pemicu biaya dan bagaimana
pengukuran kinerjanya.
Budgeting: Planing and control
Segmented Reporting; Investment Centre Evaluation and Transfer
Pricing
Tactical Decision Making
Inventory Management
Quality cost and Productivity Measurement and Control
Environmental Cost Management
Environmental Cost Management
• Isu-isu terkini akuntansi manajemen: Balanced
scorecard, Environmental Cost Management,
kaizen (continuous improvement), total quality
management (TQM), dll