Management Accounting
Management Accounting
Management Accounting
Chapter 1
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Introduction
Vincent Daniels, manager pada perusahaan
percetakan, memikirkan informasi
operasional dan keuangan apakah yg
dibutuhkan untuk perusahaannya.
The store lines of business are:
Printing
Computing
Document preparation
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Introduction
Fax services
Sales of office supplies
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Learning Objectives
1
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Learning Objectives
3
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Learning Objectives
5
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Learning Objective 1
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Management Accounting
Information
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Management Accounting
Information
Operational and
Financial Data
Processing
Actions
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Management Accounting
Information
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Learning Objective 2
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Financial Accounting
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Financial Accounting
Rules
Driven
Objective and
Aggregate
Financial
Measures
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Management Accounting
Menyediakan informasi bagi managers and
employees dalam organisasi.
Organisasi memiliki kharakteristik dalam
mendisain sistem utnuk menyediakan
informasi untuk pengambilan keputusan
menegenai keuangan organisasi, physical,
and human resources.
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Management Accounting
No Regulations
Subjective
Financial,
Operational, and
Physical Measures
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Learning Objective 3
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Seberapa sering?
Harian
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Profitabilitas
Loyalitas dan kepuasan pelanggan
Peluang dan tantangan pasar
Inovasi teknologi
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Learning Objective 4
Memahami bagaimana
akuntansi manajemen
menciptakan nilai bagi
organisasi dan bagaimana
hubungannya dengan
operations, marketing, and
strategy
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Functions of
Management Accounting
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Functions of
Management Accounting
Apa yang dimaksud operational control
(Pengendalian operasi)?
Menyediakan umpan balik bagi karyawan
dan manajer mengenai efisiensi dari suatu
aktivitas yang dikerjakan
What is product costing? Mengukur dan
menilai biaya aktivitas yang dikeluarkan
utnuk mendisain dan memproduksi setiap
produk dan pelayanan.
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Functions of
Management Accounting
What is customer costing?
Menilai pemasaran, penjualan, distribusi,
dan biaya administrasi untuk setiap
pelanggan sehingga dapat menghitung
biaya pelayanan untuk setiap pelanggan.
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Learning Objective 5
Menjelaskan mengapa
informasi akuntansi
manajemen butuh informasi
keuangan dan non keuangan
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Management Accounting in
Service organizations
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Management Accounting in
Service organizations
Provide a service,
no product
No inventory, per se
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Management Accounting in
Service organizations
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Changing Competitive
Environment
During the last quarter of the 20th century,
the competitive environment for both
manufacturing and service companies has
become more challenging.
Todays companies demand different and
better management accounting information.
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Changing Competitive
Environment
Starting in the mid 1970s, manufacturing
companies encountered severe competition
from foreign companies that offered higherquality products at lower prices.
A company could prosper only if its cost,
quality, and product capabilities were as
good as those of the best companies in the
world.
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Changing Competitive
Environment
Companies will need both financial and
nonfinancial information to succeed.
The deregulation movement since the 1970s
also changed the ground rules under which
many service companies operated.
Managers of service companies now require
accurate, timely information to improve the
quality, timeliness, and efficiency of the
activities they perform.
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Learning Objective 6
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Management Accounting
and Strategy
Management accounting information can
help organizations clarify, communicate,
and implement business strategy.
What are some examples of business
strategy?
operational excellence
product leadership
customer service
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Management Accounting
and Strategy
Dell Computers, CostCo, and McDonalds
follow a strategy of operational excellence.
They emphasize cost leadership and
consistent quality.
Intel, Sony, and Merck follow a strategy of
product leadership.
They develop products that deliver superior
performance.
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Management Accounting
and Strategy
Home Depot and Mobil follow a strategy
that emphasizes customer services.
They provide customers with a great buying
experience.
These companies need management
accounting information that will provide
feedback on ease and speed of purchase
plus friendly and helpful employees.
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Learning Objective 7
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Behavioral Implications
The act of measuring and informing affects
the individuals involved.
People react to measurements.
They focus on the variables and behavior
being measured and spend less attention on
those not measured.
People also resist change.
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Behavioral Implications
A new management system can lead to
embarrassment and threat, a trigger for
reactions against change.
The design and introduction of new
measurements and systems must be
accompanied by an analysis of the
behavioral and organizational reactions to
the measurements.
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Conclusion
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Conclusion
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End of Chapter 1
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