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Pertemuan 1

This text discusses the scope and types of accounting information, highlighting the differences between managerial accounting and financial accounting. It also emphasizes the importance of managerial accounting in decision-making and planning. The text touches on topics such as organizational structure, planning and control cycle, business environment changes, JIT systems, benchmarking, continuous improvement, process reengineering, theory of constraints, ethics in accounting, and the role of management accountants in decision-making.

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Pertemuan 1

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

  2. 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.

  3. Managerial Accounting and Financial Accounting(lebih lanjut lihat buku wajib) Managerial accountingprovides informationfor managers inside anorganization whodirect and controlits operations. Financialaccountingprovides informationto stockholders,creditors and otherswho are outsidethe organization.

  4. Work of Management Planning Directing and Motivating Controlling

  5. Exh. 1-1 Planning and Control Cycle Formulating long-and short-term plans (Planning) Begin Comparing actualto planned performance (Controlling) Implementing plans (Directing and Motivating) DecisionMaking Measuringperformance (Controlling)

  6. Differences Between Financial and Managerial Accounting

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

  8. 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. Line and Staff Relationships

  9. 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

  10. Just-in-Time (JIT) SystemsAdalah sistem produksi diman pembelian bahan baku dan produksinya dilakukan untuk memenuhi pelanggan dengan biaya yang minimum. Atau meminimasi persediaan. 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. 2.Higher qualityproducts 3.Increased throughput Benefits of a JIT SystemAda 6 item 1. Reducedinventorycosts 6.Freed-up funds 5.Greatercustomersatisfaction 4.More rapidresponse tocustomer orders

  13. Benchmarking ContinuousImprovement Total Quality Management,PDCA 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 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 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 ConstraintsAdalah segala sesuatu yang mencegah seseorang untuk memproleh apa yang diinginkannya. 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. 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

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

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