1 / 29

AKUNTANSI MANAJEMEN DAN LINGKUNGAN BISNIS

BAB 1. AKUNTANSI MANAJEMEN DAN LINGKUNGAN BISNIS. Akuntansi Manajemen Dan Akuntansi Keuangan. Akuntansi Manajemen berkaitan dg penyediaan Informasi utk manajer yaitu orang2 dlm organisasi yg mengarahkan dan mengendalikan organisasi. Akuntansi Keuangan berkaitan dg penyediaan

gwhitlow
Download Presentation

AKUNTANSI MANAJEMEN DAN LINGKUNGAN BISNIS

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. BAB 1 AKUNTANSI MANAJEMEN DAN LINGKUNGAN BISNIS

  2. Akuntansi Manajemen Dan Akuntansi Keuangan Akuntansi Manajemenberkaitan dg penyediaan Informasi utk manajeryaitu orang2 dlm organisasi yg mengarahkan dan mengendalikan organisasi Akuntansi Keuanganberkaitan dg penyediaan Informasi untuk pemegang shm, kreditur dan pihak2 diluar organisasi

  3. Pekerjaan manajemen Planning Directing and Motivating Controlling

  4. Exh. 1-1 Planning and Control Cycle Merumuskan rencana jangka panjang dan jangka pendek (Planning) Begin membandingkan kinerja yg direncanakan dan kinerja aktual (Controlling) Menerapkan rencana (Directing and Motivating) DecisionMaking mengukurkinerja (Controlling)

  5. Differences Between Financial and Managerial Accounting

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

  7. Line position terlibat secara langsung dalam pencapaian tujuan organisasi. Staff positions memberikan dukungan atau bantuan pada posisi lini. Line and Staff Relationships

  8. 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

  9. New tools for managers! The Changing Business Environment Just-In-Time Total Quality Management Process Reengineering Theory of Constraints

  10. Just-in-Time (JIT) Systems Receivecustomerorders. Complete productsjust in time toship customers. Scheduleproduction. Complete partsjust in time forassembly into products. Receive materialsjust in time forproduction.

  11. JIT Consequences Zero productiondefects Improvedplant layout Reducedsetup time Flexibleworkforce JIT purchasing Fewer, but more ultrareliable suppliers. Frequent JIT deliveries in small lots. Defect-free supplier deliveries.

  12. Higher qualityproducts Increased throughput Benefits of a JIT System Reducedinventorycosts Freed-up funds Greatercustomersatisfaction More rapidresponse tocustomer orders

  13. Benchmarking ContinuousImprovement Total Quality Management Where are we? Where do we want to go? Plan Do we need to change the plan? How do we start? Act Do is Check How are we doing?

  14. Process Reengineering Anticipated results: Process is simplified. Process is completed in less time. Costs are reduced. Opportunities for errors are reduced. A business processis diagrammedin detail. Every step inthe businessprocess mustbe justified. The process isredesigned to includeonly those steps that makeour product more valuable.

  15. A sequential process of identifying and removing constraintsin a system. Theory of Constraints Restrictions or barriers that impedeprogress toward an objective

  16. Theory of 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

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

  18. 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.

  19. E-Commerce During 2001, many dot.com businesses failed that might have benefited from the application of managerial accounting tools: • cost concepts (Chap. 2) • cost estimation (Chap. 5) • cost-volume-profit (Chap. 6) • activity-based costing (Chap. 8) • budgeting (Chap. 9) • decision-making (Chap. 13) • capital budgeting (Chap. 14)

  20. Importance of Ethicsin Accounting • Ethical accounting practices build trust and promote loyal, productive relationships with users of accounting information. • Many companies and professional organizations, such as the Instituteof Management Accountants (IMA),have written codes of ethics whichserve as guides for employees. • Code of Conduct for Management Accountants

  21. IMA Code of Ethics for Management Accountants Four broad areas of responsibility: • Maintain a high level of professional competence • treat sensitive matters with confidentiality • Maintain personal integrity • Be objective in all disclosures

  22. IMA Code of Ethics for Management Accountants Follow applicable laws, regulations and standards. Maintain professional competence. Competence Prepare complete and clear reports after appropriate analysis.

  23. IMA Code of Ethics for Management Accountants Do not disclose confidential information unless legally obligated to do so. Do not use confidential information for personal advantage. Confidentiality Ensure that subordinates do not disclose confidential information.

  24. IMA Code of Ethics for Management Accountants Avoid conflicts of interest and advise others of potential conflicts. Do not subvert organization’s legitimate objectives. Integrity Recognize and communicate personal and professional limitations.

  25. Avoid activities that could affect your ability to perform duties. Refrain from activities that could discredit the profession. Refuse gifts or favors that might influence behavior. Communicate unfavorable as well as favorable information. IMA Code of Ethics for Management Accountants Integrity

  26. IMA Code of Ethics for Management Accountants Communicate information fairly and objectively. Objectivity Disclose all information that might be useful to management.

  27. IMA Code of Ethics for Management Accountants Resolution of Ethical Conflict • Follow established policies. • For unresolved ethical conflicts: • If immediate superior is the CEO, consider the board of directors or the audit committee. • Discuss the conflict with immediate superior. • Except where legally prescribed, maintain confidentiality.

  28. IMA Code of Ethics for Management Accountants Resolution of Ethical Conflict • Clarify issues in a confidential discussion withan objective advisor. • Consult an attorney as to legal obligations. • The last resort is to resign.

  29. End of Chapter 1

More Related