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

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Presentation on theme: "Ruang Lingkup Akuntansi Manajemen sebagai Informasi & Jenis Informasi Akuntansi, Perbedaan Akuntansi Manajemen dan Akuntansi Keuangan Pertemuan 1."— Presentation transcript:

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

2 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 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 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Managerial Accounting and Financial Accounting (lebih lanjut lihat buku wajib) Managerial inside Managerial accounting provides information for managers inside an organization who direct and control its operations. Financial outside Financial accounting provides information to stockholders, creditors and others who are outside the organization.

4 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Work of Management Planning Controlling Directing and Motivating

5 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Planning and Control Cycle Decision Making Formulating long- and short-term plans (Planning) Measuring performance (Controlling) Implementing plans (Directing and Motivating) Comparing actual to planned performance (Controlling) Begin Exh. 1-1

6 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Differences Between Financial and Managerial Accounting

7 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Organizational Structure Decentralization is the delegation of decision-making authority throughout an organization.

8 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Line and Staff Relationships 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.

9 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Growth of the internet Just-in-Time production Total Quality Management International competition Growth of the internet Just-in-Time production Total Quality Management International competition Business environment changes in the past twenty years The Changing Business Environment

10 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Complete products just in time to ship customers. Complete parts just in time for assembly into products. Schedule production. Receive materials just in time for production. Receive customer orders. Just-in-Time (JIT) Systems Adalah sistem produksi diman pembelian bahan baku dan produksinya dilakukan untuk memenuhi pelanggan dengan biaya yang minimum. Atau meminimasi persediaan.

11 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Flexible workforce Reduced setup time Zero production defects JIT Consequences Improved plant layout JIT purchasing Fewer, but more ultrareliable suppliers. Frequent JIT deliveries in small lots. Defect-free supplier deliveries. JIT purchasing Fewer, but more ultrareliable suppliers. Frequent JIT deliveries in small lots. Defect-free supplier deliveries.

12 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 4.More rapid response to customer orders 6.Freed-up funds 1. Reduced inventory costs 5.Greater customer satisfaction 2.Higher quality products Benefits of a JIT System Ada 6 item 3.Increased throughput

13 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Do we need to change the plan? Where are we? Where do we want to go? How do we start? How are we doing? Check Plan ActDo is Total Quality Management,PDCA Benchmarking Continuous Improvement

14 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Process Reengineering Semua aktivitas yg tidak menghasilkan nilai tambah bagi produk/jasa harus dieliminasi. The process is redesigned to include only those steps that make our product more valuable. Every step in the business process must be justified. A business process is diagrammed in detail. Anticipated results: Process is simplified. Process is completed in less time. Costs are reduced. Opportunities for errors are reduced. Anticipated results: Process is simplified. Process is completed in less time. Costs are reduced. Opportunities for errors are reduced.

15 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin A sequential process of identifying and removing constraints in a system. Restrictions or barriers that impede progress toward an objective Theory of Constraints Adalah segala sesuatu yang mencegah seseorang untuk memproleh apa yang diinginkannya.

16 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 4. Coordinate processes 1. Measure process capacity 2. Identify process constraints 3. Use bottlenecks effectively. Only actions that strengthen the weakest link in the “chain” improve the process. Theory of Constraints

17 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Theory of Constraints Process Capacity A measure of a process’s ability to transform resources into value products and services. System Constraint The point in a system that limits the overall output of the system. Often called the “bottleneck.”

18 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 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 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Importance of Ethics in Accounting Ethical accounting practices build trust and promote loyal, productive relationships with users of accounting information. Many companies and professional organizations, such as the Institute of Management Accountants (IMA), have written codes of ethics which serve as guides for employees. Code of Conduct for Management Accountants

20 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 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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