1 Peran Dan Konsep Dasar Akuntansi Manajemen

PERAN DAN KONSEPDASAR AKUNTANSI MANAJEMEN D. Agus Harjito, Ph. D, CFP Pokok Bahasan  Silabus  Sistem Informasi – Akt Manajemen  Tema baru dalam Akmen  Peran dan perilaku etis Akuntan Manajemen  Sertifikasi  Metode, teknik pembebanan biaya  Biaya Produk dan Jasa  Laporan Keuangan Eksternal Tujuan Akuntansi Manajemen Costing sektor jasa, produk dan tujuan lain untuk kepentingan manajemen Perencanaan, controlling, evaluating, & continuous improvement; Pengambilan keputusan Kebutuhan Informasi Manajemen INPUTS PROCESSES OUTPUTS USERS Economic Events Collecting, Measuring, Storing, Analyzing, Reporting, Managing Special Reports, Product Costs, Customer Costs, Budgets, Performance Reports, Personal Communication Akuntansi Manajemen vs Akuntansi Keuangan Sumber: Hansen & Mowen (2009) Tema Baru dalam Akt.Manajemen 6  Need for innovation and relevant produces:  Activity based management  Customer orientation  Cross functional perspective  Need for innovation and relevant produces  TQM emphasized continuous improvement  Time becomes a competitive advantage for the firm who an compress the value chain  Improving efficiency for profit performance  E-business for cost reduction Peran dan perilaku etis Akuntan Manajemen Pendukung utama manajemen dalam semua tahap pengambilan keputusan. Tetap menjaga prilaku etis:  Kode Etik Perusahaan  Sarbanes-Oxley requirements  IMA standards of conduct for management accountants ensure that management accountants maintain  Competence  Confidentiality  Integrity  Objectivity  Ability for conflict resolution Sertifikasi Memberikan keyakinan bahwa seorang akuntan telah memiliki pendidikan dan pengalaman suatu bidang dan telah lolos dalam ujian kualifikasi/sertifikasi.  CMA/CPMA (Certified Management Accountant)  CPA (Certified Public Accountant)  CIA (Certified Internal Auditor)  SAS (Sertifikasi Akuntansi Syariah)  CSRS (Certified Sustainibility Reporting Specialist)  CPSAK (Certified PSAK)  AAP (Ahli Akuntansi Pemerintahan)  CFP (Certified Financial Planner) COST: Definition 9 “Cost is the cash or cash- equivalent value sacrificed for goods and services that is expected to bring a current or future benefit to the organization.” 1 1 Hansen & Mowen, 2007, p. 35. OPPORTUNITY COST: Definition 10 “Opportunity cost is the benefit given up or sacrificed when one alternative is chosen over another.” 2 2 Hansen & Mowen, 2007, p. 35. COST OBJECT: Definition 11 “A cost object is any item such as product, customer, project, activity & so on, to which costs are measured and assigned.” 3 3 Hansen & Mowen, 2007, p. 35. Metode, teknik pembebanan biaya Merupakan hubungan kausal pada saat membebankan suatu biaya pada suatu obyek biaya (cost object) Biaya Produk dan Jasa Tangible products are goods produced by converting raw materials. Example: televisions, hamburgers Services are intangible products. Example: dental or medical care. Biaya Produk dan Jasa Direct Material Direct Labor Overhead Cost Prime Cost Conversion Cost Selling & Administrative INCOME STATEMENT: Manufacturing Firm 15 COST OF GOODS MANUFACTURED 16 FBM ABM