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Akuntansi Manajemen
Thomas H. Secokusumo, MBA
Topik
The Rise of Cost Management
The Fall of Budgeting Importance
The Importance of Controlling
Environmental Costs
Management Control System Vs Strategic
Control System
SARBOX ?
Separation of Management Accounting
Systems from Financial Accounting
Systems
Cost
Accounting Vs
Cost
Management
Robert S.
Kaplan
H. Thomas
Johnson
History of Cost Management
In 1908 Edward Moxie wrote a small book called
Factory Cost Keeping in which he noted that
direct labor was the wrong driver for overhead
because overhead costs were caused by machines
Henry Gantts (1915) position was that good
products should not be made to bear the costs of
waste and inefficiency in a plant because no
customer could be expected to reimburse firm for
its mistakes. In Gantts view, full absorption
costing simply did not make sound business
sense.

In looking at the history of cost
management techniques, it
appears as though they suffered
the fate of the Incas they
flourished in the early 1900s,
then mysteriously and suddenly
disappeared leaving only
fragments of practice and some
historical records to prove their
existence

In one bold step, FDR
substituted economic value
as defined by the customer
with historical costs as the
basis for market pricing.
The National Industrial
Recovery Act (NIRA) was
FDRs quid pro quo to
American Business if a
company would support his
full employment programs
by hiring two workers for
every one currently on the
payroll (and pay each a
living wage) then these
excess costs and waste
could be passed on to the
American consumer via the
industry cost and price
codes guidelines
Men might argue about how many business angels could
stand on the point of an economic needle and let the
chance go by, but a woman in support of her home is
about as safe for triflers as a Royal Bengal Tigress at
the door of a den full of cubs. When every American
housewife understands that the Blue Eagle on
everything that she permits to come into her home is
a symbol of its restoration to security, mercy on the
man or group of men who attempt to trifle with this
bird
(Hugh Johnson, 1935)
A brief review of economic history reveals
that the Supreme Court overturned the
NIRA in 1935. But once put in place,
companies were reluctant to abandon the
benefits of the NIRA. US Steel publicly
stated in its 1935 financial statement that
it was going to continue to adhere to the
NIRA, regardless of the actions of
Supreme Court
Few challenges were made to the now
accepted practices of full absorption
costing and cost-based pricing in the
US, until the early 1980s when key
American industries began to falter
faced with an onslaught of foreign
competition
Cost Management
Activity Based Costing/Management
Time Driven Activity Based Costing
Activity Based Budgeting
Cost of Quality
Capacity Cost Management
Target Costing and Life Cycle Costing
Lean Accounting/Value Stream Accounting
Resource Consumption Accounting (RCA)
Theory of Constraint
Biaya/Sumber Daya
Aktivitas
Obyek Biaya
Pembebanan dengan
Mempergunakan
Activity Based
Costing
Root
Causes
Driver
Analysis
Activity
Performance
Measurement
Resources
Obyek Biaya
Activity Based Costing/Management
Blue Black Red Purple Total
Sales $75,000.00 $60,000.00 $13,950.00 $1,650.00 $150,600.00
Direct Material 25,000.00 20,000.00 4,680.00 550.00 50,230.00
Direct Labor 10,000.00 8,000.00 1,800.00 200.00 20,000.00
Fringe Benefit 4,000.00 3,200.00 720.00 80.00 8,000.00
Handling Production Run 7,333.33 7,333.33 5,573.33 1,760.00 22,000.00
Set-Up 4,258.56 1,064.64 4,854.75 1,022.05 11,200.00
Product Administration 1,200.00 1,200.00 1,200.00 1,200.00 4,800.00
Operating the Machine 7,000.00 5,600.00 1,260.00 140.00 14,000.00
Total Operating Expenses $58,791.89 $46,397.97 $20,088.09 $4,952.05 $130,230.00
Total Operating Income $16,208.11 $13,602.03 ($6,138.09) ($3,302.05) $20,370.00
Return On Sales 21.61% 22.67% -44.00% -200.12% 13.53%
Blue Black Red Purple Total
Sales $75,000 $60,000 $13,950 $1,650 $150,600
Direct Material 25,000 20,000 4,680 550 50,230
Direct Labor 10,000 8,000 1,800 200 20,000
Overhead @ 300% of DLC 30,000 24,000 5,400 600 60,000
Total Operating Expenses 65,000 52,000 11,880 1,350 130,230
Total Operating Income 10,000 8,000 2,070 300 20,370
Return on Sales 13.33% 13.33% 14.84% 18.18% 13.53%
Traditional Income Statement
Indirect Labor $20,000
Fringe Benefits $16,000
Computer Systems $10,000
Machinery $8,000
Maintenance $4,000
Energy $2,000
Total $60,000
Total Indirect Expenses
the bane of corporate America. It never should
have existed. A budget is this: If you make it, you
generally get a pat on the back and a few bucks.
If you miss it, you get a stick in the eye or worse
. Making a budget is an exercise of
minimalization. Youre always getting the lowest
out of people, because everyone is negotiating to
get the lowest number
Jack Welch, Ex CEO of General Electric
Hasil Penelitian
The average time for a budget process was four
months
There were 25.000 person-days invested in the
budget process for every US$ 1 billion of revenue
66 percent of CFO stated their budget was
influenced more by politics than strategy
Nearly 90 percent of CFOs were dissatisfied with
their budget process
60 percent of CFO acknowledged that there was
no link from their budgets to strategy
Replacing the Budget
The Budget was used for
High level financial and tax
planning
Target setting
Controlling fixed costs



Prioritizing and allocating
investment/project
resources
Delegation of authority

We achieve the same through
Rolling financial forecasts

Balanced Scorecard
Trend reporting
Cost targets where and
when needed
Activity Based Management
Trend reporting, varying
hurdle rates, and case by
case
Use existing
mandates/authority
schedules

Conduct
Situation
Analysis
Measures and
Rewards, People,
Structure and
Process, Culture
Implement and
Experiment
Define Strategic
Choices and
Vision
The Strategic Learning Process
Organization
Structure
Management
Controls
Human
Resource
Management
Culture
Implementation Mechanism

Strategy


Performance

Framework for Strategy Implementation
Financial Vs Management
Accounting
Aggregate Vs Detailed
Historical Vs Future
Full Cost Vs Variable Cost
PSAK Vs Information Needed by
Management