Chapter 1: Pengantar Akuntansi Biaya

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1 Chapter 1: Pengantar Akuntansi Biaya
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

2 Tujuan Pembelajaran Apa hubungan antara keuangan, manajemen, dan akuntansi biaya? Apa sumber-sumber pernyataan otoritatif untuk praktek akuntansi biaya? Apa sumber dari standar etika untuk akuntan biaya? Apa yang dimaksud dengan pernyataan misi, dan mengapa itu penting untuk strategi organisasi? Apa yang harus akuntan mengerti tentang struktur organisasi dan lingkungan bisnis dalam rangka untuk bekerja efektif dalam organisasi itu? Apa yang dimaksud dengan rantai nilai, dan apa saja fungsi rantai nilai utama? © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

3 Akuntansi adalah bahasa bisnis
Akuntan keuangan memberikan informasi kepada pihak eksternal Investors Creditors Pembuat peraturan Akuntan manajemen memberikan informasi kepada pengguna internal Manager Akuntan biaya menyediakan informasi untuk pengguna internal dan eksternal Informasi biaya produk Akuntansi adalah bahasa bisnis © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

4 Hubungan Antara Akuntansi Keuangan, Akuntansi Manajemen, dan Akuntansi Biaya
Biaya Produk AKUNTANSI KEUANGAN AKUNTANSI BIAYA AKUNTANSI MANAJEMEN © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

5 Jenis Akuntansi Keuangan Manajemen
Memenuhi kebutuhan informasi external Mematuhi Standar akuntansi (PSAK) Manajemen Memenuhi kebutuhan informasi internal Tidak Mematuhi Standar akuntansi (PSAK) © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

6 Akuntansi Keuangan versus Akuntansi Manajemen
Fokus External Seluruh organissasi Historical/Sejarah Kuantitatif Pemeriksaan Standar PSAK Pencatatan Formal Managemen Fokus Internal Segment atau divisi Saat ini /proyeksi Kuantitatif/kualitatif Keuangan and non Keuangan Tepat Waktu/estimasi yang wajar Manfaat melebihi Biaya Pencatatan Formal and informal © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

7 Informasi Biaya Produk
Pihak External—Pemilik Perusahaan, creditors, and Pembuat peraturan Untuk keputusan Investasi and kredit Memenuhi Standar PSAK Fokus pada perusahaan Pihak Internal Perencanaan, Pengendalian, dan Pengambilan Keputusan Evaluasi Kinerja Penentuan Biaya Termasuk biaya hulu dan hilir Pemisahaan Biaya © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

8 Badan Akuntansi Keuangan Pernyataan Standar Akuntansi Keuangan(PSAK)
Public Company Accounting Oversight Board (PCAOB) Securities and Exchange Commission (SEC) Financial Accounting Standards Board (FASB) Managemen Institute of Management Accountants (IMA) Society of Management Accountants of Canada Cost Accounting Standards Board (CASB) © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

9 Management Accounting Organizations
IMA (Institute of Management Accountants) Laporan Manajemen Akuntans (tidak mengikat secara hukum) Society of Management Accountants of Canada Pedoman Akuntansi Manajemen Cost Accounting Standards Board (CASB) Standar kontrak pemerintah (mengikat secara hukum) © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

10 Etika Professional Manajemen laba—sengaja dilakukan penyesuaian akuntansi untuk“meningkatkan” target laba Seringkali Penyesuaian melibatkan akuntansi biaya Biaya produk Penilaian persedian Menambahkan teknik akuntansi yang sah Melakukan Kecurangan © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

11 Etika and Peraturan Sarbanes-Oxley Act— direktur secara pribadi bertanggung jawab atas akurasi pelaporan keuangan organisasinya False Claims Act— perlindungan Pelapor dan denda bagi yang menghalangi pelapor (pengungkapan yang di kenal dengan kecurangan keuangan) © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

12 Etika Akuntansi Managemen
Standar Perilaku Etis untuk Akuntan Manajemen Kompeten (kemampuan) Dapat dipercaya (kerahasiaan) Integritas (Loyal/setia) Bertanggung Jawab © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

13 Strategi organisasi Mengembangkan pernyataan misi Menerapkan strategi
Mengerahkan sumber daya untuk menciptakan nilai bagi pelanggan dan pemegang saham Mengakui bahwa setiap organisasi adalah unik-sehingga strategi yang unik harus dikembangkan © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

14 Menetapkan langkah yang tepat dan berprestasi
Strategi organisasi Menerapkan strategi Mengembangkan, melaksanakan, dan memantau sistem informasi yang diperlukan Menetapkan langkah yang tepat dan berprestasi © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

15 Lima Faktor Strategi Organisasi
Kompetensi inti Struktur organisasi Gaya manajemen dan budaya organisasi Kendala organisasi Kendala lingkungan © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

16 Strategi Organisasi Keunggulan khusus—fungsi kritis atau kegiatan memberikan keunggulan kompetitif Strategi Kepemimpinan Harga—melemahkan mental pesaing terhadap harga Strategi Perbedaan Produk—Produk/Jasa yang dijual lebih unggul dari pesaing © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

17 Rantai Nilai Satu set fungsi dan proses nilai tambah yang mengubah input menjadi produk atau jasa Pemasaran Distribusi Layanan Pelanggan Penelitian dan Pengembangan Desain produk Pasokan Produksi Strategi Komunikasi © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

18 Components of the Value Chain
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

19 Laporan Keuangan Perusahaan Industri
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20 TERIMAKASIH SELAMAT BELAJAR