1 -1

1 -2

Task Force Clip Art included

in this electronic
presentation is used with the
permission of New Vision
Technology of Nepean
Ontario, Canada.

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CHAPTER

Introduction:
Peran, Sejarah,
dan Tujuan
Akuntansi
Manajemen

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Objectives
Objectives

After
After studying
studying this
this
you
you should
should be
be ab
ab

1. Discuss the need for management accounting information.

(Menjelaskan kebutuhan akan informasi akmen)
2. Differentiate between management accounting and financial
accounting. (Memjelaskan perbedaan akmen dan akun keu)
3. Provide a brief historical description of management
accounting. (Menguraikan secara singkat sejarah akmen)
4. Identify the current focus of management accounting.
(Mengidentifikasi berbagai tema baru dlm akmen)

Continued
Continued

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Objectives
Objectives
5.

Describe the role of management accountants in an

organization. (Menjelaskan peran akmen dlm organisasi)
6. Explain the importance of ethical behavior for managers and
management accountants. (Menjelaskan pentingnya perilaku
etis bagi manajer dan akuntan menajemen)
7. List three forms of certification available to management
accountants. (Mengidentifikasi 3 jenis sertifikasi yang tersedia
bagi akuntan Manajemen)

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Sistem Akuntansi manajemen mempunyai 3

tujuan umum, yaitu
1. Menyediakan informasi yang dipergunakan
dlm perhitungan HP Jasa, Produk, dan
tujuan lain yang diinginkan manajemen
2. Menyediakan informasi yang dipergunakan
dlm perencanaan, pengendalian,
pengevaluasian, dan perbaikan
berkelanjutan
3. Menyediakan informsi untuk pengambilan
keputusan

Management
Management Accounting
Accounting
Information
Information System
System

Economic
Events

Inputs

Collecting - Mengumpulkan
Measuring - Ukur
Storing - Menyimpan
Analyzing - Menganalisis
Reporting -Pelaporan
Managing -Pelaksana

Processes

Users

1 -7

Special Reports Laporan Khusus

Product Costs Laporan Produk
Customer Costs Biaya Pelanggan
Budgets - Anggaran
Performance Reports Loporan Kinerja
Personal Communication Komunikasih
Pribadi

Outputs

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Management
Management Process
Process
The Management Process is defined by the
following activities:
Planning
Controlling
Decision Making

Planning
mensyaratkan
penetapan tujuan
dan identifikasi
metode untuk
mencapai tujuan tsb

1 -9

Management
Management Process
Process
The Management Process is defined by the
following activities:
Controlling
Planning
Controlling
Decision Making

adalah aktivitas
manajerial untuk
memonitor
pelaksanaan
rencana dan
melakukan
tindakan korektif
sesuai
kebutuhan

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Management
Management Process
Process
The Management Process is defined by the
following activities:
Planning
Controlling
Decision Making

Control
biasanya dicapai
dgn menggunaka
suatu umpan
balik (feedback)

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Management
Management Process
Process
Feedback
Feedbackisis information
information
yang
yang dapat
dapat digunakan
digunakan
untuk
untuk mengevaluasi
mengevaluasi atau
atau
memperbaiki
memperbaiki langka2
langka2 yang
yang
akan
akan diimplementasikan
diimplementasikan
suatu
suatu rencana
rencana

1 -12

Management
Management Process
Process
The Management Process is defined by the
following activities:
Planning
Controlling
Decision Making

Decision
making is
proses
pemilihan di
antara
berbagai
alternatif

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Differentiate Between
(perbedan antara)
Management Accounting and
Financial Accounting

Management
ManagementAccounting
Accounting

1. Internally focused

Financial
FinancialAccounting
Accounting

1. Externally focused

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1 -15

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

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Targeted
Targeted Users
Users

ABC
Company
Annual
Report

Financial
Financial
accounting
accounting focuses
focuses
on
on provided
provided
information
information for
for
external
external users.
users.

Management
ManagementAccounting
Accounting

1. Internally focused
2. No mandatory rules

Financial
FinancialAccounting
Accounting

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1. Externally focused
2. Must follow externally
imposed rules

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Restrictions
Restrictionson
onInputs
Inputsand
andProcesses
Processes(Pembatasan
(PembatasanInput
Input&
&Proses)
Proses)
Financial
accounting
reporting
the
Management
is
Financial
accountingaccounting
reportingmust
mustfollow
follow
the
Management
accounting
is not
not
accounting
procedures
set
by
FASB
accounting
procedures
set
bythe
theSEC
SECand
andthe
the
FASB
subject
to
the
requirements
of
subject
to
the
requirements
of
(Pelaporan
(Pelaporanakuntansi
akuntansikeuangan
keuanganharus
harusmengikuti
mengikuti
generally
accepted
accounting
prosedur
akuntansi
yang
oleh
generally
accepted
accounting
prosedur
akuntansi
yangditetapkan
ditetapkan
olehSEC
SECdan
dan
FASB)
principles.
FASB)
principles.

Management
ManagementAccounting
Accounting

Financial
FinancialAccounting
Accounting

1. Internally focused
(Fokus Internal)

1. Externally focused
(Fokus Eksternal)

2. No mandatory rules (Tdk

Ada Aturan Wajib)

2. Must follow externally

imposed rules (Harus
Mengikuti Aturan Yg
Diinginkan Eksternal)

3. Financial and non

financial informa-tion;
subjective information
possible

3. Objective financial
information (Tujuan
Informasi Keuangan)

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Types of Information
For
The
management
restrictions
imposed
For
The
management
restrictionsaccounting,
accounting,
imposed on
onthe
the
financial
financial
accounting
or
tend
financial
financial
accounting
or nonfinancial
nonfinancial
tend to
to
produce
information
objective
may
and
much
verifiable
more
produce
information
objective
may be
be
and
much
verifiable
more
financial
subjective
information.
in
financial
subjective
information.
in nature.
nature.

Management
ManagementAccounting
Accounting

1. Internally focused
2. No mandatory rules
3. Financial and
nonfinancial information; subjective
information possible
4. Emphasis on the future

Financial
FinancialAccounting
Accounting

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1. Externally focused
2. Must follow externally
imposed rules
3. Objective financial
information
4. Historical orientation

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

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Time
Time Orientation
Orientation
Financial
accounting records
and reports events
that have already
happened.

Management
ManagementAccounting
Accounting

1. Internally focused
2. No mandatory rules
3. Financial and
nonfinancial information; subjective
information possible
4. Emphasis on the future
5. Internal evaluation and
decisions based on very
detail information

Financial
FinancialAccounting
Accounting

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1. Externally focused
2. Must follow externally
imposed rules
3. Objective financial
information
4. Historical orientation
5. Information about the
firm as a whole

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

Management
ManagementAccounting
Accounting

Financial
FinancialAccounting
Accounting

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1. Fokus Internal
2. Tidak Mengikuti
aturan
3. Informasi keuangan dan
non keuangan , informasi
dapat bersifat subjektif

1. Fokus Eksternal
2. Mengikuti aturan tertentu
dari pihak eksternal
3. Informasi keuangan
bersifat obyektif

4. Penekanan pd masa yad

5. Evaluasi dan keputusan
internal, sangat terinci

4. Historical orientation
5. Informasi perusahaan
secara keseluruhan

6. Sangat luas dan multi

disiplin

6. Lebih independen

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Degree
Degree of
of Aggregation
Aggregation
Financial
accounting focuses
on overall firm
performance.

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Breadth
Breadth
ItIt includes
aspects
of
managerial
includes
aspects
of
managerial
Management
accounting
isis much
Management
accounting
much
economics,
industrial
engineering,
economics,
industrial
engineering,
broader
than
financial
accounting.
broader
than
financial
accounting.
and
management
science.
and management science.

Historical Description of
Management 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
Current Focus
Focus of
of Management
Management Accounting
Accounting
Activity-Based
Activity-Based Management
Management

Activity-based management is a system yang

terintegrasi yang mengfokuskan perhatian
manajemen pd berbagai aktivitas, dengan
tujuan meningkatkan nilai untuk pelanggang
dan laba sebagai hasilnya. Manajemen
berdasarkan aktivitas menekankan pd biaya
berdasarkan aktivitas (ABC)

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Current
Current Focus
Focus of
of Management
Management Accounting
Accounting
Customer
Customer Orientation
Orientation
Customer value is the difference between what the customer
receives (customer satisfaction) and what the customer gives
up (customer sacrifice).selisih antara apa yang pelanggang
terimadengan apa yang pelanggang serahkan. Apa yang
diterima disebut sebagai produk total.

What is received is called the total product.

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Current
Current Focus
Focus of
of Management
Management Accounting
Accounting
Strategic
Strategic Positioning
Positioning
Strategic cost management is the use of cost data to develop and identify
superior strategies that will produce a sustainable competitive advantage.
Penggunaan data biaya untuk pengembangan dan mengidentifikasi strategistrategi superior yg akan menghasilkan keunggulan kompetitif

Strategies:
1) Cost leadership (kepemimpinan biaya)
2) Superior products through differentiation (produk
superior melalui diferensiasi produk)

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Current
Current Focus
Focus of
of Management
Management Accounting
Accounting
Value-Chain
Value-Chain Framework
Framework
The internal value chain is the set of activities required to
design, develop, produce, market, and deliver products and
services to customers. Rangkaian aktivitas yang dibutuhkan..
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. Rangkaian aktivitas yg
menciptakan nilai dan saling berhubungan mulai bahan dasar
mentah hingga penjualan kembali produk akhir.

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Planting and
Cultivating
(penanaman , Pengola)

Value Chain:
Apple Industry

Harvesting(Pemanenan)

Firm
B

Distribution of
Apples

Firm
A
Product Disposal(penj
kembali prod)

End-Use Customer

Applesauce Production
(Saus Apel)

Applesauce
Distribution
Supermarkets

Firm
C

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Managing
Managing the
the value
value chain
chain means
means
that
that aa management
management accountant
accountant
must
must understand
understand many
many functions
functions
of
of the
the business,
business, from
from
manufacturing
manufacturing to
to marketing.
marketing.

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This
This emphasis
emphasis on
on quality
quality has
hascreated
created
aa demand
for
management
demand
for
management
The
philosophy
of
total
quality
The
philosophy
of
total
quality
accounting
systems
that
provide
accounting
systems
that provide
management
is
to
manufacture
management
isnonfinancial
to manufacture
financial
and
financial
and products.
nonfinancial
perfect
perfect
products.
information
information about
about quality.
quality.

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The
The role
role of
of
management
management
accountants
accountants in
in an
an
organization
organization isis one
one
of
of support.
support.

Partial Organization Chart,

Manufacturing Company

1 -38

President
Line Function

Staff Function

Production
Vice President

Financial
Vice President

Production
Supervisor

Machining
Foreman

Assembly
Foreman

Controller

Internal
Audit

Cost

Financial

Treasurer
Treasure

Systems

1 -39

Ethical
Ethical Behavior
Behavior
Michael Josephsons* Ten Ethical Values:
Honesty / kejujuran
Integrity/integritas

Caring for others/kepedulian

terhadap sesama

Promise
keeping/pemenuhan janji

Respect for others

/penghargaan kpd org lain

Fidelity/kesetiaan

Responsible / bertanggung
jawab

Fairness/keadilan

Pursuit of excellence/
pencapaian kesempurnaan
Accountability/akuntabilitas

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Professional
Professional Certifications
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.

1 -41

The
The CMA
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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Chapter One

The
The End
End

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