A. Sesi 01 Basic Concept Managerial Accounting

5/20/2018 A. Sesi 01 Basic Concept Managerial Accounting

1/45

Copyright 2009 by The McGraw-Hill Companies, Inc. All rights reserved.McGraw-Hill/Irwin

SESI 01:KONSEP

AKUNTANSI

MANAJEMEN

&

PERILAKU BIAYA

Materi: Bersumber dari PPT Buku Managerial Accounting Ronald W. Hilton


2/45

Tak Kenal Maka TaK SaYang..


3/45

TAK KENAL MAKA TAK SAYANG...

NAMA : ACHMAD ZAKY,SE.,MSA.,Ak.,SAS.,CMA.,CA

NICK NAME : BANG JACK / ABU DZAKY

TTL : MALANG,24 OKTOBER 1984

BLOG : keuangansyariah.lecture.ub.ac.id

PENGALAMAN: STAFF AKADEMIK JAFEB UB

KETUA & TRAINER TETAP IFAS

KABID PENGAWASAN KEUANGAN - SPI UB

AUDITOR KAP KBAA

TRAINER TETAP CAAT FORUM

SEKRETARIS PROGRAM PPAk JAFEB UB (s/d 2014)

STAF KEUANGAN PPAk JAFEB UB (s/d 2010)


4/45

Deskripsi Matakuliah

Matakuliah ini merupakan kelanjutan dari mata kuliahyang sama pada program S1, dimana penekananpada kuliah ini adalah mengenai penerapan konsep-konsep tersebut dalam dunia praktek. Selain itu, juga

akan dibahas perkembangan muthakhir dalam bidangakuntansi manajemen, seperti:

activity-based costing, dan

quality costing, target costing.

Mata kuliah ini merupakan mata kuliah tingkat lanjutan.Pemahanan mengenai basic management accountingharus sudah dimiliki oleh mahasiswa untuk bisamengikuti mata kuliah ini dengan baik.

1-4


5/45

Metode Pengajaran

Kuliah akan diselenggarakan dengan modeldiskusi dengan mempergunakan kasus-kasus yang diberikan.

Peserta pendidikan profesi diwajibkanuntuk membaca materi yang ada dan

membahas kasus-kasus yang diberikan.Partisipasi aktif peserta pendidikanprofesi dalam diskusi sangat dibutuhkan, dan

akan menentukan nilai akhir. 1-5


6/45

1-6

Managerial accounting is the process of Identifying Measuring Analyzing

Interpreting Communicating information

Define Managerial Accounting


7/45

1-7

Managing Resources, Activities,and People

An organization . . .

Acquires Resources

Hires People

Organized setof activities

DecisionMaking

Planning

Directing

Controlling


8/45

1-8

How Managerial Accounting AddsValue to the Organization

Providing information for decision making andplanning.

Assisting managers in directing and controlling

activities. Motivating managers and other employees

towards organizations goals.

Measuring performance of activities, managers,and other employees.

Assessing the organizations competitive position.


9/45

1-9

Managerial versus FinancialAccounting

Managerial Accounting Financial Accounting

Users of Information Managers, within the organization. Interested parties, outside the organization.

Regulation Not required and unregulated, since it is intended

only for management.

Required and must conform to generally accepted

accounting principles. Regulated by the Financial

Accounting Standards Board, and, to a lesser

degree, the Securities and ExchangeCommission.Source of Data The organization's basic accounting system, plus

various other sources, such as rates of effective

products manufactured, physical quantities of

material and labor used in production, occupancy

rates in hotels and hospitals, and average take-offdela s in airlines.

Almost exclusively drawn from the organization's

basic accounting system, which accumulates

financial information.

Nature of Reports and

Procedures

Reports often focus on subunits within the

organization, such as departments, divisions,

geographical regions, or product lines. Based on a

combination of historical data, estimates, and

projections of future events.

Reports focus on the enterprise in its entirety.

Based almost exclusively on historical transaction

data.


10/45

1-10

Major Themes in ManagerialAccounting

Managerial

Accounting

Informationand Incentives

Costs andBenefits

Evolution andAdaptation

BehavioralIssues


11/45

1-11

Evolution and Adaptation inManagerial Accounting

E-Business

Service vs.

Manufacturing Firms

Emergence of NewIndustries

Global Competition

Focus on the Customer

Cross-Functional Teams

Product Life Cycles

Time-Based

CompetitionInformation andCommunication

Technology

Just-in-Time Inventory

Total Quality Management

Continuous Improvement

Change


12/451-12

ObjectivesMeasure the cost of resources

consumed.

Identify and eliminate non-value-added costs.

Determine efficiency andeffectiveness of majoractivities.

Identify and evaluate newactivities that can improve

performance.

Cost Management Systems

CostManagement

System


13/451-13

ProductDesign

Researchand

Development

Strategic Cost Management andthe Value Chain

Securing raw

materials andother resources

Production

Marketing

Distribution

CustomerServiceStart


14/451-14

Managerial Accounting as a Career

Professional Organizations

Institute of Management Accountants (IMA) USAInstitut Akuntan Manajemen Indonesia (IAMI) - Indonesia

PublishesManagement

Accountingand research

studies.

AdministersCertified

ManagementAccountant

program

DevelopsStandards of

Ethical

Conduct for

Management

Accountants


15/45Copyright 2009 by The McGraw-Hill Companies, Inc. All rights reserved.McGraw-Hill/Irwin

KONSEPBIAYA


16/451-16

Types of Production Processes

Type of Production Description of Example of

Process Process Manufacturer

Job Shop Low volume Disney

Little standardization

Unique products

Batch Multiple products Caterpillar

Low volume

Assembly Line A few major products Ford

Higher volume

Mass Customization High volume Dell

Many standardized components

Customized combination of components

Continuous Flow High volume Exxon

Highly standardized commodity products


17/451-17

Manufacturing Costs

TheProduct

DirectLabor

ManufacturingOverhead

DirectMaterial


18/451-18

Classifications of Costs inManufacturing Companies

PrimeCost

ConversionCost

Manufacturing costs are oftencombined as follows:

DirectMaterial

DirectLabor



19/451-19

Manufacturing Cost Flows


Direct Material

Direct Labor

FinishedGoods

Inventory

Cost ofGoods

Sold

Work inProcess

Inventory


20/451-20

Activities that cause costs to beincurred are called COST DRIVERS

Cost Driver Examples

Activity Cost Driver

Machining operations Machine hours

Setup Setup hours

Production scheduling Manufacturing orders

Inspection Pieces inspected

Purchasing Purchase orders

Shop order handling Shop orders

Valve assembly support Customer

Requisitions


21/451-21

Cost Classifications

Summary of Variable and Fixed Cost Behavior

Cost In Total Per Unit

Total variable cost changes Variable cost per unit

Variable as activity level changes. remains the same over

wide ranges of activity.

Total fixed cost remains Fixed cost per unitFixed the same even when the goes down as activity

activity level changes. level goes up.


22/451-22

Various CostsDirect costs: Costs that can be easily and conveniently traced to a

product or department.Indirect costs: Costs that must be allocated in order to be assigned to a

product or department.

Controllable and Uncontrollable Costs: A cost that can be significantlyinfluenced by a manager is a controllable cost.

Opportunity Costs: The potential benefit that is given up when onealternative is selected over another.

Sunk Costs: All costs incurred in the past that cannot be changed by anydecision made now or in the future are sunk costs. Sunk costs shouldnot be considered in decisions.

Differential Costs: Costs that differ between alternatives.Marginal Cost: The extra cost incurred to produce one additional unit.

Average Cost: The total cost to produce a quantity divided by thequantity produced.


23/45Copyright 2009 by The McGraw-Hill Companies, Inc. All rights reserved.McGraw-Hill/Irwin

PERILAKUBIAYA


24/456-24

Costprediction

Using knowledgeof cost behavior

to forecastlevel of cost at

a particularactivity. Focusis on the future.

Introduction

Costbehavior

Relationshipbetweencost andactivity.

Process ofdetermining

cost behavior,often focusing

on historicaldata.

Costestimation


25/456-25

Total Variable Cost Example

Your total Pay Per View bill is based on how manyPay Per View shows that you watch.

Number of Pay Per

View shows watched

TotalPa

yPerViewB

ill


26/456-26

Variable Cost Per Unit Example

Number of Pay Per

View shows watched

CostperPayPerView

show

The cost per Pay Per View show is constant. Forexample, $4.95 per show.


27/456-27

Step-Variable Costs

Activity

Co

st

Total cost remainsconstant within a

narrow range ofactivity.


28/456-28

Total Fixed Cost Example

Your monthly basic cable TV bill probably does notchange no matter how many hours you watch.

Number of hours watched

Month

lyBasic

CableBill


29/456-29

Ren

tCostin

Thousan

dsofDolla

rs

0 1,000 2,000 3,000Rented Area (Square Feet)

30

60

90

Total cost doesnt change for a wide range of activity,

and then jumps to a new higher cost for the nexthigher range of activity.

Step-Fixed Costs


30/456-30

Fixed Monthly

Utility Charge

Variable

Utility Charge

Activity (Kilowatt Hours)

To

talUtilityCost

Semivariable CostSlope is

variable costper unit

of activity.

E i d C i d d


31/45

6-31

Engineered, Committed andDiscretionary Costs

Discretionary

May be altered in theshort term by currentmanagerial decisions.

Committed

Long-term, cannot bereduced in the short

term.

Engineered

Physical relationship

with activity measure.

Depreciation onBuildings and

equipment

Advertising andResearch andDevelopment

DirectMaterials


32/45

6-32

Account Classification Method

Cost estimates are based on areview of each account making up

the total cost being analyzed.


33/45

6-33

Visual-Fit Method

Vertical distanceis total cost,

approximately$16,000.

0 1 2 3 4

*

To

talCostin

1,0

00

sofDollar

s

10

20

0

***

**

**

**

Activity, 1,000s of Units Produced

Estimated fixed cost = $10,000

A scatter diagram of past cost behavior

may be helpful in analyzing mixed costs.


34/45

6-34

OwlCo recorded the following production activityand maintenance costs for two months:

Using these two levels of activity, compute:

the variable cost per unit. the total fixed cost.

The High-Low Method

Units Cost

High activity level 9,000 9,700$Low activity level 5,000 6,100


35/45

6-35

Units CostHigh activity level 9,000 9,700$

Low activity level 5,000 6,100

Change 4,000 3,600$

Unit variable cost = $3,600 4,000 units = $.90 per unit

Fixed cost = Total cost Total variable cost

Fixed cost = $9,700 ($.90 per unit 9,000 units)

Fixed cost = $9,700 $8,100 = $1,600

The High-Low Method


36/45

REFERENSI : WAJIB

Ronald Hilton,Managerial

Accounting:

Creating Value ina Dynamic

Business

Environment, 7th

Edition: McGraw-

Hill (2008) (RH).

1-36


37/45

REFERENSI : PENDUKUNG

Don Hansen andMaryanneMowen, Cost

Management;Accounting and

Control, 5th ed,Thomson-Southwestern,2006 atau edisi

terbaru (HM)1-37


38/45

REFERENSI : PENDUKUNG

John K. Shank,Cases in Cost

Management; A

StrategicEmphasis, 3rd

edition,Thompson-Southwestern,2006.

1-38


39/45

SILABUS PERKULIAHAN

1-39


40/45

SILABUS PERKULIAHAN

1-40


41/45

SILABUS PERKULIAHAN

1-41


42/45

SILABUS PERKULIAHAN

1-42


43/45

Penilaian

Partisipasi/Keaktifan 20%

Analisis Kasus dan Presentasi 20%

Penulisan & Penyajian Makalah 10%

Middle Test 25% Final Test 25%


44/45

PENUGASAN RUTIN

1-44

E d f S i 1


45/45

End of Sesion 1

A. Sesi 01 Basic Concept Managerial Accounting

Documents

Transcript of A. Sesi 01 Basic Concept Managerial Accounting