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Chapter 2 ADVANCED MANAGEMENT ACCOUNTING

Chapter 2 ADVANCED MANAGEMENT ACCOUNTING. Short – Term Budgeting, Resource Allocations, And Capacity Cost. Penetapan Filosofi Dan Misi. Penetapan Tujuan Dan Strategi. Penyusunan Program. Penyusunan Anggaran. Exh. Total Business Planning. Strategic Goal Long-Term Objectives and

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Chapter 2 ADVANCED MANAGEMENT ACCOUNTING

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  1. Chapter 2ADVANCED MANAGEMENT ACCOUNTING Short – Term Budgeting, Resource Allocations, And Capacity Cost

  2. Penetapan Filosofi Dan Misi Penetapan Tujuan Dan Strategi Penyusunan Program Penyusunan Anggaran Exh. Total Business Planning

  3. Strategic Goal Long-Term Objectives and Long-Range Plan Shot-Term Objectives Operation Budget Capital Budget Sales Budget Selling and Administrative Expense Budget Production Budget DM Budget DL Budget FO Budget Budget: Cash, Income Statement, Balance Sheet Financial Budget Exh. The Master Budget

  4. Hal-hal yang perlu diperhatikan dalam anggaran : • Opportunity cost • Capacity Cost • The theory of contraints

  5. BUDGETING OPERATION Production and Resource Use Casf Flows

  6. Chapter 3ADVANCED MANAGEMENT ACCOUNTING Assigning Resource Costs to Production Cost Center

  7. Traditional $ $ $ Service Dept. Exp. Assignments Production Cost Center Production Center Exp. MH DLH Direct. Material Products Direct Labor Exh. Traditional Two Stage Cost System ; SDC P Centers

  8. Example: Fall River Company The activity of the two service departemens (Power and Water) were as follows: UNIT OF SERVICE PROVIDED TO POWER WATER DIV.1 DIV.2 TOTAL Unit of service provided from POWER 20,000 30,000 80,000 70,000 200,000 WATER 70,000 10,000 30,000 50,000 160,000 The traceable cost are $ 3,000,000 in the Power Department and $ 1,600,000 in the Water Department.

  9. Fall River Company-Service Department Cost Assignment : Reciprocal Cost Method

  10. Chapter 4ADVANCED MANAGEMENT ACCOUNTING Activity – Based Cost Systems

  11. Exh. The Traditional Exh. The Activity Based Resource cost Resource cost Frist Stage Frist Stage Cost pools Departments Cost pools Activities Second Stage Second Stage Cost object Cost object

  12. Activity Cost Driver • Unit-level activities • Batch-level activities • Product-sustaining activities • Customer-sustaining activities

  13. NO KETERANGAN SUPER BIASA 1 2 3 4 Kuantitas Harga jual/Unit B. Utama per unit Jam kerja langsung 200 Unit Rp. 475.000 Rp. 180.000 2.000 Jam 300 Unit Rp. 300.000 Rp. 110.000 1.500 Jam Contoh Kasus PT.Cindel Abang memproduksi berbagai peralatan elektronik. Salah satu dari pabriknya memproduksi dua printer dot-matrix yaitu super dan biasa. Informasi aktivitas dan biaya pada bulan Oktober 2008, adalah sbb: Biaya Overhead dibebankan dengan menggunakan jam kerja langsung. Dengan menguji data yang ada, manager pemasaran terkesan dengan profitabilitas per unit untuk printer super dan menyarankan untuk lebih menekankan pada produksi dan penjualan produk ini. Manajer pabrik memperhatikan strategi dan mempunyai argumentasi bahwa biaya printer super biayanya ditentukan terlalu rendah.

  14. NO Ativitas Overhead Cost Driver Pool Rate Konsumsi Aktivitas Super Biasa 01 02 03 04 Setup Mesin Teknis Pengepakan Jumlah setup Jam mesin Jam tehnis Pengepakan Rp.20.000.000 Rp.30.000.000 Rp.15.000.000 Rp. 5.000.000 10 2.500 55 200 15 3.500 95 300 Dia berpendapat bahwa biaya overhead dapat dibebankan secara lebih akurat dengan menggunakan cost driver majemuk yang mencerminkan konsumsi produk terhadap overhead. Untuk meyakinkan manajemen puncak bahwa tarif majemuk dapat menghasilkan perbedaan dalam biaya produk,, dia memperoleh informasi berikut dari controller untuk output produksi sebelumnya: Bagaimana Manajer dapat menyakinkan bahwa sistem ABC memberikan keunggulan kompetitif dibandingkan dengan Tradisional kepada PT.Cindel Abang?

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