Pertemuan 1 Ruang Lingkup Akuntansi Manajemen sebagai Informasi & Jenis Informasi Akuntansi, Perbedaan Akuntansi Manajemen dan Akuntansi Keuangan

Pengertian Akuntansi Manajemen adalah penerapan tehnik-tehnik dan konsep yang tepat dalam pengolaan data ekonomi historikal dan yang diproyeksikan dari satu satuan usaha untuk membantu manajemen dalam menyusun rencana untuk tujuan tertentu dan dalam membuat keputusan dengan suatu pandangan kearah pencapaian tujuan perusahaan.

Managerial Accounting and Financial Accounting (lebih lanjut lihat buku wajib) Managerial accounting provides information for managers inside an organization who direct and control its operations. Financial accounting provides information to stockholders, creditors and others who are outside the organization.

Directing and Motivating Work of Management Planning Directing and Motivating Controlling

Planning and Control Cycle Exh. 1-1 Planning and Control Cycle Formulating long-and short-term plans (Planning) Begin Comparing actual to planned performance (Controlling) Implementing plans (Directing and Motivating) Decision Making Measuring performance (Controlling)

Differences Between Financial and Managerial Accounting

Organizational Structure Decentralization is the delegation of decision-making authority throughout an organization.

Line and Staff Relationships Line position are directly related to achievement of the basic objectives of an organization. Example: Production supervisors in a manufacturing plant. Staff positions support and assist line positions. Example: Cost accountants in the manufacturing plant.

The Changing Business Environment Growth of the internet Just-in-Time production Total Quality Management International competition Business environment changes in the past twenty years

Just-in-Time (JIT) Systems Adalah sistem produksi diman pembelian bahan baku dan produksinya dilakukan untuk memenuhi pelanggan dengan biaya yang minimum. Atau meminimasi persediaan. Receive customer orders. Complete products just in time to ship customers. Schedule production. Receive materials just in time for production. Complete parts just in time for assembly into products.

JIT Consequences JIT purchasing Zero production defects Improved plant layout Reduced setup time Flexible workforce JIT purchasing Fewer, but more ultrareliable suppliers. Frequent JIT deliveries in small lots. Defect-free supplier deliveries.

Benefits of a JIT System Ada 6 item 1. Reduced inventory costs 6.Freed-up funds 5.Greater customer satisfaction 2.Higher quality products 4.More rapid response to customer orders 3.Increased throughput

Total Quality Management,PDCA Benchmarking Where are we? Where do we want to go? Plan Do we need to change the plan? How do we start? Act Do is Continuous Improvement Check How are we doing?

Process Reengineering Semua aktivitas yg tidak menghasilkan nilai tambah bagi produk/jasa harus dieliminasi. Anticipated results: Process is simplified. Process is completed in less time. Costs are reduced. Opportunities for errors are reduced. A business process is diagrammed in detail. Every step in the business process must be justified. The process is redesigned to include only those steps that make our product more valuable.

Restrictions or barriers that impede progress toward an objective Theory of Constraints Adalah segala sesuatu yang mencegah seseorang untuk memproleh apa yang diinginkannya. A sequential process of identifying and removing constraints in a system. Restrictions or barriers that impede progress toward an objective

Theory of Constraints 2. Identify process constraints Only actions that strengthen the weakest link in the “chain” improve the process. 2. Identify process constraints 1. Measure process capacity 3. Use bottlenecks effectively. 4. Coordinate processes

Theory of Constraints Process Capacity A measure of a process’s ability to transform resources into value products and services. System Constraint The point in a system that limits the overall output of the system. Often called the “bottleneck.”

International Competition Meeting world-class competition demands a world-class management accounting system. Managers must make decisions to plan, direct, and control a world-class organization.

Importance of Ethics in Accounting Ethical accounting practices build trust and promote loyal, productive relationships with users of accounting information. Many companies and professional organizations, such as the Institute of Management Accountants (IMA), have written codes of ethics which serve as guides for employees. Code of Conduct for Management Accountants

Akhir Pertemuan 1 Posisi akuntan manajemen dalam perusahaan perannya penting dalam pengambilan keputusan dengan dukungan informasi yang akurat, hingga keputusan itu optimal. TERIMA KASIH