Peran dan Konsep Dasar Akuntansi Manajemen

PERAN DAN KONSEP DASAR
AKUNTANSI MANAJEMEN
Achmad Zaky, MSA.,Ak.,SAS
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
Economic Events
INPUTS
Collecting,
Measuring,
Storing,
Analyzing,
Reporting,
Managing
Special Reports,
Product Costs,
Customer Costs,
Budgets, Performance
Reports, Personal
Communication
PROCESSES
OUTPUTS
USERS
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)
COST: Definition
9
“Cost is the cash or cashequivalent value sacrificed for
goods and services that is
expected to bring a current or
future benefit to the
organization.”1
1Hansen
& 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
2Hansen
& 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
3Hansen
& 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