Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 1
21
1 PowerPoint PowerPoint Presentation by Presentation by Gail B. Wright Gail B. Wright Professor Emeritus of Professor Emeritus of Accounting Accounting Bryant University Bryant University © Copyright 2007 Thomson South-Western, a part of The Thomson Corporation. Thomson, the Star Logo, and South-Western are trademarks used herein under license. MANAGERIAL ACCOUNTING 8 TH EDITION BY HANSEN & MOWEN 1 INTRODUCTION STUDENT EDITION
description
Materi Bab 1 Introduction: The Role, History, And Direction Of Management Accounting, Akuntansi Manajemen buku Hansen & Mowen Edisi 8. Presentasi powerpoint oleh Gail B. Wright , Professor Emeritus of Accounting , Bryant University
Transcript of Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 1
1
PowerPointPowerPoint Presentation by Presentation by
Gail B. WrightGail B. WrightProfessor Emeritus of AccountingProfessor Emeritus of AccountingBryant UniversityBryant University
© Copyright 2007 Thomson South-Western, a part of The Thomson Corporation. Thomson, the Star Logo, and
South-Western are trademarks used herein under license.
MANAGERIAL ACCOUNTING
8TH EDITION
BY
HANSEN & MOWEN
1 INTRODUCTION
STUDENT EDITION
2
1. Discuss the need for management accounting information.
2. Differentiate between management accounting & financial accounting.
3. Provide a brief historical description of management accounting.
LEARNING OBJECTIVESLEARNING OBJECTIVES
Continued
3
LEARNING OBJECTIVESLEARNING OBJECTIVES
4. Identify the current focus of management accounting.
5. Describe role of management accountants in an organization.
6. Explain importance of ethical behavior for managers, management accountants.
7. List 3 forms of certification available to management accountants.
4
Costing services, products, other objectives of interest to management;
Planning, controlling, evaluating, & continuous improvement;
Decision making.
LO 1
MANAGEMENT ACCOUNTING: Objectives
Decision making
5
INFORMATION NEEDS: Costing & Decision Making
EXHIBITEXHIBIT 1-11-1
LO 1
6
INFORMATION NEEDS: The Management Process
PlanningDetailed actions to achieve a particular end
ControllingMonitoring plan implementation & employing
corrective action when necessary
Decision makingChoosing among competing alternatives
LO 1
Controlling
7
Financial accounting is for external users and follows
restrictive rules and regulations.
Managerial accounting is for internal users (managers) who
plan, control, and make decisions.
LO 2
8
A COMPARISON:Management vs. Financial Accounting
EXHIBITEXHIBIT 1-21-2
LO 2
9
Do you know when accounting for
managerial decision making began?
LO 3
10
MANAGERIAL ACCOUNTING HISTORY
MANAGERIAL ACCOUNTING HISTORY
Beginnings between 1880 and 1925Pre-1915, management accounting focused on
product costing, that is, what products provided best profit
1925 to 1950, emphasis on inventory costing systemsImprovements to inventory costing in 1950s and
1960s1980s recognized need for improvements in
management accounting
LO 3
11
Do you know what the current focus for
managerial accounting is?
LO 4
12
CURRENT FOCUSNeed for innovation and relevant produces:
Activity based managementABC Improves accuracy of assigning costs
Customer orientationStrategic positioning to maintain competitive advantageValue chain framework to focus on customer value
Cross functional perspectiveUnderstand importance of value chain from
manufacturing to marketing to distribution to customer service
Continued
LO 4
13
CURRENT FOCUS
Need for innovation and relevant produces (cont.) Total quality management emphasized continuous
improvementTime becomes a competitive advantage for the firm
who an compress the value chainImproving efficiency for profit performanceE-business for cost reduction
LO 4
14
What does a value chain look like?
How does it work?
LO 4
15
EX
HIB
ITE
XH
IBIT
1-31-3
LO 4
INDUSTRIAL VALUE CHAINA value chain combines the output of several firms sequentially to meet customer needs.
16
Industrial value chain is critical for strategic cost management. It
links value-creating activities from raw materials to disposal of
final product by end-use customers.
LO 4
17
SARBANES-OXLEY
Enhanced the role of the management accountant byTightening regulation of corporate governanceEstablishing controls over managementRaising importance of management’s
assessment of internal controls
LO 5
18
MANAGEMENT ACCOUNTING:Designed for Profit Maximization
“The objective of profit maximization should be
constrained by the requirement that profits be achieved through
legal and ethical means.”1
1Hansen & Mowen, 2007, p. 17
LO 6
19
What does “certification” mean for an accountant?
What certifications are available to management accountants?
LO 7
20
CERTIFICATION
Signifies the accountant has met requirements forEducationExperience
Signifies the accountant has passed a qualifying examination
LO 7
Experience
21
THE ENDTHE END
CHAPTER 1
