PUSAT PENGEMBANGAN BAHAN AJAR-UMB R.

Adimursito, SE, AK,MSc

AKUNTANSI MANAJEMAN 1











MODUL AKUNTANSI MANAJEMEN


MODUL KE 1











OLEH :

R.ADIMURSITO, SE,AK,MSc.



















PUSAT PENGEMBANGAN BAHAN AJAR-UMB R.Adimursito, SE, AK,MSc
AKUNTANSI MANAJEMAN 2

Sesie 1 Accounting management

Managerial Accounting and the Business Environment


Manager i al Account i ng and Fi nanci al Account i ng

Manager i al account i ng pr ovi des i nf or mat i on f or manager s of an
or gani zat i on who di r ect and cont r ol i t s oper at i ons.

Fi nanci al account i ng pr ovi des i nf or mat i on t o st ockhol der s, cr edi t or s
and ot her s who ar e out si de


Work of Management

Planning and Control Cycle






























Implementing
the Plans
(Directing and
Motivating)


Formulating Long-and
Short-Term Plans

(Planning)


Measuring
Performance
(Controlling)



Comparing Actual
to
Planned Performance
(Controlling)


PUSAT PENGEMBANGAN BAHAN AJAR-UMB R.Adimursito, SE, AK,MSc
AKUNTANSI MANAJEMAN 3




Differences Between Financial and Managerial Accounting

Financial Managerial
Accounting Accounting

1. Users External persons who Managers who plan for
make financial decisions and control an organization

2. Time focus Historical perspective Future emphasis

3. Verifiability Emphasis on Emphasis on relevance
versus relevance verifiability for planning and control

4. Precision versus Emphasis on Emphasis on
Timeliness precision timeliness

5. Subject Primary focus is on Focuses on segments
the whole organization of an organization

6. Requirements Must follow GAAP Need not follow GAAP
and prescribed formats or any prescribed format





Expanding Role of Managerial Accounting

Factors that increase the need for managerial accounting information

a. Increased emphasis on quality

b. Increasing complexity and size of organizations

c. Regulatory environment

d. World-wide competition

e. Rapid development and implementation of technology



The Changing Business Environment

New tools for managers!

a. Just-In-Time
b. Total Quality Management
c. Process Reengineering

PUSAT PENGEMBANGAN BAHAN AJAR-UMB R.Adimursito, SE, AK,MSc
AKUNTANSI MANAJEMAN 4

d. Theory of Constraints



Just-in-Time (JIT) Systems





































Key Elements for a Successful JIT System

Flexible workforce

Reduced setup time

Zero production defects
Receive
customer
orders.


Complete parts
just in time for
assembly into
products.
Receive
materials
just in time for
production.

Schedule
production.

Complete products
just in time to
ship customers.


PUSAT PENGEMBANGAN BAHAN AJAR-UMB R.Adimursito, SE, AK,MSc
AKUNTANSI MANAJEMAN 5


Improved plant layout

JIT purchasing
Fewer, but more ultrareliable suppliers.
Frequent JIT deliveries in small lots.
Defect-free supplier deliveries.

Benefits of a JIT System

More rapid response to customer orders

Less warehouse space needed

Reduced inventory costs

Greater customer satisfaction

Higher quality products


Total Quality Management


Where are we?
Where do we want to go?
Benchmarking

Plan


Do we need How do we start?
to change Act Do
the plan?


Check

How are we doing?

Continuous
Improvement