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Introduction: The Role,

History, and Direction of Management Accounting

CHAPTER

Hansen & Mowen, Managerial Accounting, 8th edition, 2007.

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Karakteristik Akuntansi

Manajemen

POKOK BAHASAN

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1. Discuss the need for management accounting information.

2. Differentiate between management accounting and financial accounting.

3. Provide a brief historical description of management accounting.

4. Identify the current focus of management accounting.

ObjectivesObjectives

ContinuedContinued

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5. Describe the role of management accountants in an organization.

6. Explain the importance of ethical behavior for managers and management accountants.

7. List three forms of certification available to management accountants.

ObjectivesObjectives

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1.Pengertian akuntansi manajemen.2.Fungsi akuntansi manajemen.3.Informasi akuntansi manajemen.4.Perbedaan akuntansi manajemen,

akuntansi biaya dan akuntansi keuangan.

Sub Pokok BahasanSub Pokok Bahasan

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Pengertian Akuntansi ManajemenPengertian Akuntansi Manajemen

Akuntansi Manajemen

Sebagai Suatu Tipe Akuntansi

Sebagai Suatu Tipe Informasi

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Sebagai Suatu Tipe Akuntansi

Sebagai Suatu Tipe Informasi

Akuntansi manajemen merupakan suatu sistem pengolahan informasi keuangan bagi kepentingan pemakai intern organisasi.

Akuntansi manajemen merupakan tipe informasi kuantitatif yang menggunakan uang sebagai

satuan ukuran, yang digunakan untuk membantu manajemen dalam pelaksanaan pengelolaan

perusahaan.

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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.

The managerial accounting system has three broad objectives:

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OutputsProcessesInputs

Economic Events

CollectingMeasuring

StoringAnalyzingReportingManaging

Special ReportsProduct Costs

Customer CostsBudgets

Performance ReportsPersonal Communication

Users

Management Accounting Information System

Management Accounting Information System

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The Management Process is defined by the following activities:

Planning

Controlling

Decision Making

Planning requires setting objectives and identifying methods to achieve those objectives.

Management ProcessManagement Process

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The Management Process is defined by the following activities: Controlling is

the managerial activity of monitoring a plan’s implementation and taking corrective action as needed.

Planning

Controlling

Decision Making


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Feedback is information that can be used to evaluate or correct the steps being

taken to implement a plan.

Feedback is information that can be used to evaluate or correct the steps being

taken to implement a plan.


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Decision making is the process of choosing among competing alternatives.

Planning

Controlling

Decision Making


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Decision making is the process of choosing among competing alternatives.

Planning

Controlling

Decision Making


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Fungsi/Peran Akuntansi ManajemenFungsi/Peran Akuntansi Manajemen

1. Pencatat skor (score keeping)2. Penarik perhatian manajemen

(attention directing)3. Penyedia informasi untuk

pemecahan masalah (problem solving).

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Informasi Akuntansi ManajemenInformasi Akuntansi Manajemen

Informasi Akuntansi

Manajemen

Objek Informasi

Wewenang Manajer

Alternatif yang Akan

Dipilih

Informasi Akuntansi Penuh

Informasi Akuntansi Diferensial

Informasi Akuntansi Pertanggungjawaban

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Informasi Akuntansi Penuh (Full Accounting Information)

Informasi Akuntansi Diferensial (Differential Accounting Information)

Informasi Akuntansi Pertanggungjawaban (Responsibility Accounting Information)

Mencakup informasi aktiva, pendapatan, dan/atau biaya di masa lalu ataupun masa yang akan datang, yang dapat dihubungkan

dengan objek informasi tertentu.

Taksiran perbedaan aktiva, pendapatan, dan/atau biaya dalam alternatif tindakan tertentu dibandingkan dengan alternatif

tindakan yang lain.

Merupakan informasi aktiva, pendapatan, dan/atau biaya yang dihubungkan dengan manajer yang bertanggung jawab atas pusat

pertanggungjawaban tertentu.

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Differentiate Between Management Accounting and

Financial Accounting

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Management AccountingManagement Accounting Financial AccountingFinancial Accounting

1. Internally focused 1. Externally focused

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Management accounting focuses on providing

information for internal users.

Targeted UsersTargeted Users

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ABC Company Annual Report

Financial accounting focuses

on provided information for external users.


on provided information for external users.

Targeted UsersTargeted Users

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

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Restrictions on Inputs and ProcessesRestrictions on Inputs and Processes

Management accounting is not subject to the requirements of generally accepted accounting principles.

Management accounting is not subject to the requirements of generally accepted accounting principles.

Financial accounting reporting must follow the accounting procedures set by

the SEC and the FASB.

Financial accounting reporting must follow the accounting procedures set by

the SEC and the FASB.

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3. Financial and nonfinancial informa-tion; subjective information possible

3. Objective financial information

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Types of Information

The restrictions imposed on financial accounting tend to

produce objective and verifiable financial information.

The restrictions imposed on financial accounting tend to

produce objective and verifiable financial information.

For management accounting, the financial or nonfinancial

information may be much more subjective in nature.

For management accounting, the financial or nonfinancial

information may be much more subjective in nature.

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4. Emphasis on the future 4. Historical orientation

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Time OrientationTime Orientation

Management accounting strongly

emphasizes providing information about

future events.

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Financial accounting records and reports events that have already

happened.

Time OrientationTime Orientation

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4. Emphasis on the future 4. Historical orientation5. Internal evaluation and

decisions based on very detail information

5. Information about the firm as a whole

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Management accounting provides

measures and internal reports used the

evaluate performance of entities, product lines,

departments, and managers.

Degree of AggregationDegree of Aggregation

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on overall firm performance.

Degree of AggregationDegree of Aggregation

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4. Emphasis on the future 4. Historical orientation5. Internal evaluation and

decisions based on very detail information

5. Information about the firm as a whole

6. Broad, multidisciplinary 6. More self-contained

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Management accounting is much broader than financial accounting.

Management accounting is much broader than financial accounting.

It includes aspects of managerial economics, industrial engineering,

and management science.

It includes aspects of managerial economics, industrial engineering,

and management science.

BreadthBreadth

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Perbedaan Akuntansi Manajemen dan Akuntansi Keuangan

Perbedaan Akuntansi Manajemen dan Akuntansi Keuangan

No Aspek Akuntansi Keuangan Akuntansi Manajemen

1. Dasar pencatatan Prinsip akuntansi berterima umum (SAK)

Tidak terikat dengan SAK, yang diutamakan adalah relevansi informasi dengan keputusan

2. Fokus informasi Informasi masa lalu Informasi masa yang akan datang

3. Lingkup informasi Perusahaan secara keseluruhan

Bagian perusahaan

4. Sifat laporan Ringkasan dan teliti Terinsi dan taksiran

5. Keterlibatan perilaku manusia

Kurang Banyak, dalam hal pengukuran kinerja manajer

6. Disiplin ilmu yang mendasari

Ilmu ekonomi Ilmu ekonomi dan psikologi sosial

1 -35 Historical Description ofManagement Accounting

1880 - 1925 Most of the product-costing and internal accounting procedures used in this century were developed

1925 Emphasis of inventory costing for external reporting

1950s/60s Effort to improve the managerial usefulness of traditional cost systems

1980s/90s Significant efforts have been made to radically change the nature and practice of management accounting

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Current Focus of Management AccountingCurrent Focus of Management Accounting

Activity-Based ManagementActivity-Based Management

Activity-based management is a system wide, integrated approach that focuses

management’s attention on activities with the objective of improving customer value and

the resulting profit.

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Customer OrientationCustomer Orientation

Customer value is the difference between what the customer receives (customer

satisfaction) and what the customer gives up (customer sacrifice).

What is received is called the total product.

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Strategic PositioningStrategic Positioning

Strategic cost management is the use of cost data to develop and identify superior strategies that

will produce a sustainable competitive advantage.

Strategies:1) Cost leadership

2) Superior products through differentiation

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Value-Chain FrameworkValue-Chain Framework

The internal value chain is the set of activities required to design, develop, produce, market,

and deliver products and services to customers.

The industrial value chain is the linked set of value-creating activities from basic raw

materials to the disposal to the final products by end-use customers.

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Managing the value chain means that a management accountant

must understand many functions of the business, from

manufacturing to marketing.

Managing the value chain means that a management accountant

must understand many functions of the business, from

manufacturing to marketing.

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The philosophy of total quality management is to manufacture

perfect products.

The philosophy of total quality management is to manufacture

perfect products.

This emphasis on quality has created a demand for management accounting systems that provide

financial and nonfinancial information about quality.

This emphasis on quality has created a demand for management accounting systems that provide

financial and nonfinancial information about quality.

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The role of management

accountants in an organization is one

of support.

The role of management

accountants in an organization is one

of support.

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President

Production Vice President

Line Function

Financial Vice President

Staff Function

Production Supervisor

Machining Foreman

Assembly Foreman

Controller Treasurer

Internal Audit Cost Financial Systems Tax

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Ethical BehaviorEthical

Behavior

Michael Josephson’s* Ten Ethical Values:Honesty

Integrity

Promise keeping

Fidelity

Fairness

Caring for others

Respect for others

Responsible citizenship

Pursuit of excellence

Accountability

*Michael Josephson, “Teaching Ethical Decision Making and Principled Reasoning”

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Professional CertificationsProfessional Certifications

CMA: One of the main purposes of the CMA was to establish management accounting as a recognized, professional discipline, separate from the profession of public accounting.

CPA: The responsibility of a CPA is to provide assurance concerning the reliability of financial statements.

CIA: The focus of the CIA is to recognize competency in internal auditing rather than external auditing as with the CPA.

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The CMAThe CMA

Four areas emphasized on the exam:1) Economics, finance, and management

2) Financial accounting and reporting

3) Management report, analysis, and behavioral issues

4) Decision analysis and information systems

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The EndThe End

PB-1

Documents

pengertian

informasi

informasi

informasi

management

nonfinancial

financial

historical