MANAGEMENT ACCOUNTING :

INTRODUCTION
 DEFINISI KONVENSIONAL:
DIMENSI PENGOLAHAN INFORMASI

Akuntansi manajemen adalah suatu proses identifikasi,

pengukuran, akumulasi, analisis, penyusunan,
interpretasi, dan pengkomunikasian informasi keuangan
yang dibutuhkan manajemen untuk perencanaan,
evaluasi, dan pengawasan dalam suatu organisasi dan
untuk menjamin akuntabilitas dan penggunaan secara
tepat sumberdaya organisasi.
(Statement on Objectives of Management Accounting no.1, 1981).
DEFINISI KONVENSIONAL: DIMENSI TEHNIK

Akuntansi Manajemen adalah “seperangkat

praktek dan tekhnik yang ditujukan untuk
memberikan informasi keuangan kepada
manajer untuk membantu mereka membuat
keputusan dan memelihara efektifitas
pengendalian atas sumber daya
perusahaan”.(Blair 1997).
 SISTIM AKUNTANSI MANAJEMEN
Management accounting system (MAS) is
defined as ‘those parts of the formalized
information system used by organizations to
influence the behaviour of their managers that
leads to the attainment of organizational
objectives’ (Gerdin, 2005).

Management Accounting System is defined as ‘a

formal system designed for providing managers
with the requisite information to facilitate
decision making and evaluation of managerial
activity’ (Agbejule, 2005).
 THE EVOLUTION OF MANAGEMENT ACCOUNTING
A statement of the scope, purposes and concepts of
management accounting (IFAC,1989). This was further
revised and developed in 1998. International Federation of
Accountants (IFAC) describes the development of management
accounting as an evolution in four stages:
• Stage 1 (pre-1950): cost determination and financial
control.
• Stage 2 (by 1965) : provision of information for
management planning and control.
• Stage 3 (by 1985) : reduction of resources waste in
business process.
• Stage 4 (by 1995) : creation of value through effective use
of resources.
 ORIENTASI
AKUNTANSI MANAJEMEN TERKINI

A value adding of continuous improvement process

of planning, designing, measuring and operating
financial and non-financial information system that
guides management action, motivates behavior,
and supports and creates the cultural values
necessary to achieve an organization strategic,
tactical, and operating objectives.
DEFINISI AKUNTANSI MANAJEMEN STRATEGIK

Ken Simmonds (1981),

Strategic Management Accounting as the collection of
management accounting information about a business and its
competitors for use in developing and monitoring the business
strategy.

Jan Bell et al (2004),

Management accounting is a system of measuring and providing
operational and financial information that guides managerial
action, motivates behaviors, and supports and creates the
cultural values necessary to achieve an organization’s strategic
objectives.
 DUA VERSI MA

1. Management Accounting - CONVENTIONAL :

 Berperan sbg penyedia informasi keuangan
(berbasis fungsional)

2. Strategic Management Accounting (SMA) :

 berperan sbg penyedia informasi keu. & Non
keu. (berbasis aktivitas)
 berperan sbg Mitra Top Management dalam
mencapai Tujuan-Tujuan Strategik
 -
MANAGEMENT ACCOUNTING Sbg disiplin yang
berperan dalam mencapai strategic objectives.

Jan Bell et al (2004), akuntansi manajemen merupakan suatu

sistim pengukuran dan penyediaan informasi keungan dan
operasional yang akan menuntun tindakan menejerial,
memotivasi perilaku, mendukung dan meng ‘creates’ nilai-
nilai kultural yang diperlukan untuk mencapai tujuan-tujuan
strategik suatu organisasi
(Strategic management Accounting)
Peranan SMA:
1. Porvider Informasi (aktivitas konvensional akuntan
manajemen)
2. Strategic Partner : peranannya untuk mencapai tujuan-
tujuan strategik.
 FUNCTIONS OF MANAGEMENT ACCOUNTING
(Atkinson, A. A., R. D. Banker, R. S. Kaplan and S. M. Young. 2001)

Function Purpose
Operational ControlProvide feedback about efficiency and
quality of tasks performed.
Product and Measure the cost of resources used to
Customer Costing produce products and services and to deliver
these to customers.
Management Control Provide information about the performance
of managers and operating units.
Strategic Control Provide information related to whether the
organization's is achieving its strategic
objectives.
 Strategic management accounting as a practice that
covers three areas :

Strategic management
Advancing the role of the management accountant as a
strategic partner in the organisation.

Performance management
Developing the practice of business decision-making and
managing the performance of the organisation.

Risk management
Contributing to frameworks and practices for identifying,
measuring, managing and reporting risks to the
realisation of the objectives of the organisation.
 FUNGSI AKUNTANSI MANAJEMEN
TUJUAN
ORGANISASI

PLANNING, CONTROL, &

DECISION MAKING

MANAJEMEN

INFORMASI AKUNTANSI
MANAJEMEN

SISTIM
AKUNTANSI
MANAJEMEN
Informasi Akuntansi Manajemen memfasilitasi
pelaksanaan fungsi-fungsi manajemen

PLANNING (Strategic Planning, Programming,

Budgeting, Operational Planning)
CONTROL ( Strategic Control, Management
Control, Cost & Operational Control)
PERFORMANCE EVALUATION & MOTIVATION
DECISION MAKING ( Stratgegic/ Investment
Decision, Tactical/Operational Decision)
 MANAGEMENT ACCOUNTING
INFORMATION & COTS CONCEPT
 MANAGEMENT ACCOUNTING INFORMATION
Costing, Pricing, Profitability Analysis,
FAI Corporate Planning, Control, Rvaluation

Planning, Control & Performance

FI RAI Evaluation of Operational, Business
Units & Managers

Qtt. DAI Decision Making : Tactical & Investment

MAI
Supporting Financial Information:
OI Decision Making, Planning, Control,
Evakuation

Qlt. Supporting Quantitative nformation

Management Accounting Information
( MAI )

QUANTITATIVE FINANCIAL INFORMATION:

Assets, Liabilities, Equity,
INFORMATION Revenue, Cost, Expenses,
Income

MAI OPERATIONAL or
NONFINANCIAL INFORMATION

Market Competition, Brand

QUALITATIVE
Image, Customer Behavior,
INFORMATION Personnel Behavior, etc.
 FINANCIAL INFORMATION ( FI )

FULL ACCOUNTING Full Costs, Full Revenues,

INFORMATION ( FAI f) Full Assets, Full Liabilities

RESPONSIBILITY Responsibility Center

FI ACCOUNTING Costs, Revenues, Assets,
INFORMATION ( RAI ) Liabilities

DIFFERENTIAL Differential Costs,

ACCOUNTING Revenues, Assets,
INFORMATION ( DAI ) Liabilities
 FULL COSTS INFORMATION
Functional Based Costs

Activity Based Costs

FULL COSTS
Behavior Based Costs

Object Relation Based Costs

 Functional Based Costs

Production Costs
( PC ) Total Costs:
PC + MC + GC + FC
Marketing Costs
Format laba/rugi:
( MC )
Functional Revenue xx
Based Costs COGS (xx)
General & Adm. Costs Gross Profit xx
( GC ) Oprtnl. Exp. (xx)
Oprtnl. Income xx
Financial Costs
( FC )
 Behavior Based Costs

Variable Costs
( VC )
Total Costs:
FC + VC

Behavior Semi Variable Format Laba Rugi :

Costs Revenue xx
Based Costs
( VC ) Variable costs (xx)
Contribution Margin xx
Fixed Costs (xx)
Operational Income xx
Fixed Costs
( FC )
 Object Relation Based Costs
Cost Cost Object

Total Costs:
DC + IDC
Direct Costs
Object ( DC ) Format Laba/Rugi:
Relation Revenue xx
Direct Costs:
Based Costs Indirect Costs -Variable Costs (xx)
( IDC ) Contribution Margin xx
-Direct Fixed Costs (xx)
Traceable Income xx
Indirect Costs (xx)
Operational Income xx
 Activity Based Costs

Unit Activity Costs Total Costs:

( UAC ) UAC + BAC + PSAC + FSAC

Format Laba/Rugi:
Batch Activity Costs Revenue xx
Activity ( BAC ) Unit Variable Ciost:
-UAC (xx)
Based Costs Contribution Margin xx
Product Sustaining
Activity Costs Non Unit Variable Cost:
( PSAC ) -BAC (xx)
-PSAC (xx)
Traceable Profit xx
Facility Sustaining
Fixed Cost:
Activity Costs
-FSAC (xx)
( FSAC )
Operational Income xx
 Behavior Based Costs - ABC

Unit Variable
Costs Unit Activity Costs
VC
Nonunit
Batch Activity Costs
Variable Costs
Behavior
Product Sustaining
Based Activity Costs
Costs

FC Activity Sustaining
Activity Costs
 RESPONSIBILITY ACCOUNTING INFORMATION
( RAI )
Controlability
Costs/Revenue/ Assets
CONTROLABILITY
Uncontrolability
Costs/Revenue/ Assets
RESPONSIBILITY
INFORMATION
Budget
Budget & Costs/Revenues
Actual Costs Actual
Costs/Revenues
Revenues/Costs
Variance
 DIFFERENTIAL ACCOUNTING INFORMATION
( DAI )
Direct Costs

RELEVANT Out-of-Pocket Costs

COSTS
Incremental Costs

DAI Opportunity Costs

Indirect Costs
IRRELEVANT
COSTS Sunk Costs
DIFFERENTIAL INFORMATION FOR
DIFFERENTIAL PURPOSES
 TIPE, SIFAT, & KEGUNAAN INFORMASI
TIPE INFORMASI INFORMASI HISTORIS
FULL ACCOUNTING  PENENTUAN COST
INFORMATION  PENILAIAN EFISIENSI
 ANALISIS PROFITABILTAS
PERUSAHAAN/PRODUK
 PENILAIAN KINERJA PERUSH.
RESPONSIBILITY  PENILAIAN KINERJA PUSAT
ACCOUNTING PERTANGGUNGJAWABAN
INFORMATION  PENENTUAN INSENTIF
MENEJER/INDUVIDUAL
 PENILAIAN EFISIENSI &
EFEKTIVITAS PUSAT
PERTANGGUNGJAWABAN
DIFFERENTIAL
ACCOUNTING
INFORMATION
INFORMASI MASA DEPAN
 PENGANGGARAN PERUSH.
 PENGANGGARAN PROYEK/
PENGEMBANGAN PRODUK
 PENAWARAN HARGA KONTRAK
 PENGENDALIAN PROFITABILITAS
PERUSAHAAN
 PENGANGGARAN PUSAT
PERTANGGUNGJAWABAN
 PENGENDALIAN MANEMEN
 PEMOTIVASI
MENEJER/PELAKSANA
 PEMBUATAN KEPUTUSAN
TAKTIS
 KEPUTUSAN HARGA JUAL
 KEPUTUSAN INVESTASI
 TIPE BIAYA, DAN TEHNIK AKUNTANSI MJMN. KONVENSIONAL

TYPES OF COST TYPE, CLASSIFICATION & TECHNIQUES

INFORMATION EQUATION
FULL COST TC = MC + NMC FULL COSTING
INFORMATION TC = VC + FC VARIABLE COSTING
TC = DC + IDC DIRECT COSTING
PRICE = TC + DESIRE PROFIT CVP/BEP ANALYSIS
BUDGETING
PRICING
RESPONSIBILITY ACTUAL COST (AC) RESPONSIBILITY CENTER BUDGET
COST BUDGETED COST (BC) VARIANCE ANALYSIS
INFORMATION AC – BC = COST VARIANCE PERFORMANCE MEASUREMENT
CONTROLLABLE COST (CC) TRANSFER PRICING
UNCONTROLABLE COST (UCC) PROFIT MARGIN
TC = CC + UCC ROI & EVA/RI
DIFFERENTIAL RELEVANT COST MAKE OR BUY DECISION
COST ESTIMATED COST/FUTURE COST DROP OR KEEP DECISION ,
INFORMATION PRODUCT MIX DECISION, etc
CASH FLOW PROJECTION
PAYBACK PERIOD, NPV, IRR, PI.
 TIPE INFORMASI & TEHNIK
AKUNTANSI MANAJEMEN MODERN

Types of Information : Techniques :

FINANCIAL INFORMATION ACTIVITY BASED COSTING

NON FINANCIAL INFORMATION ACT. BASED MANAGEMENT
ACTIVITY BASED  Quality ACT. BASED BUDGETING
INFORMATION  Time TARGET COSTING
 Unit STRATEGIC COSTING
 Customer Satisfaction VALUE CHAIN ANALYSIS
 Behavioral, etc BALANCED SCORECARD
QUALITATIVE INFORMATION BENCHMARKING
Etc.