AKUNTANSI MANAJEMEN

(3 SKS)

Kemampuan akhir :

Mahasiswa dapat menyediakan/menyajikan

informasi akuntansi untuk kebutuhan
manajemen dalam perencanaan,
pengendalian dan pengambilan keputusan
Referensi:
■ Hansen, Don R. and Maryenne M. Mowen. 2005.
Management Accounting. 8th Ed. Thomson:
South-Western.

■ Garrison, Ray H., Eric Noreen and Peter C. Brewer. 2006.

Managerial Accounting. 14th Ed. McGraw-Hill Companies.

■ Hilton, Ronald W, Michael W. Maher and Frank H. Selto.

2008. Cost Management, Strategies for Business Decisions.
4th Ed. McGraw-Hill Companies.

■ Edi Herman. 2006. Penganggaran Korporasi, Suatu

Pendekatan Integratif. Jakarta: PT Raja Grafindo Perkasa.
Buku Rujukan Pertemuan 1

■ Hansen, Don R. and Maryenne M.

Mowen. 2005. Management
Accounting. 8th Ed. Thomson:
South-Western -> Chapter 1
■ Garrison, Ray H., Eric Noreen and
Peter C. Brewer. 2006. Managerial
Accounting. 14th Ed. McGraw-Hill
Companies -> Chapter 1
 1.
AKUNTANSI MANAJEMEN
DAN LINGKUNGAN BISNIS

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 1 -5

Sub Pokok Bahasan

1. Fungsi manajemen dan kebutuhan akan

informasi akuntansi manajemen.
2. Fungsi dan peran akuntansi manajemen
dalam organisasi.
3. Perbedaan akuntansi manajemen dan
akuntansi keuangan.
4. Perubahan lingkungan bisnis.
5. Etika dan sertifikasi akuntan manajemen.
 1 -6

1. Fungsi manajemen dan kebutuhan

akan informasi akuntansi manajemen
 Work of Management

Plannin
g Directing
and
Motivating

Controlli
ng

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 Planning

Identify
alternatives.

Select alternative that

does
the best job of furthering
organization’s objectives.
Develop budgets to
Perusahaan harus
mengeluarkan biaya (yang
guide
diatur dalam budget) untuk progress toward the
mendapatkan pendapatan
selected alternative.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 Directing and Motivating

Directing and motivating involves managing

day-to-day activities to keep the organization
running smoothly.
⬥ Employee work assignments.
⬥ Routine problem solving.
⬥ Conflict resolution.
⬥ Effective communications.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 Controlling

The control function ensures

that plans are being followed.

Feedback in the form of performance reports

that compare actual results with the budget
are an essential part of the control function.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 1 -11

Management Process

The Management Process is defined by the

following activities:
Planning requires
• Planning setting objectives
and identifying
• Controlling methods to achieve
those objectives.
• Decision Making
 1 -12

Management Process

The Management Process is defined by the

following activities: Controlling is
the managerial
• Planning activity of
• Controlling monitoring a
plan’s
• Decision Making implementation
and taking
corrective action
as needed.
 1 -13

Management Process

The Management Process is defined by the

following activities:
• Planning
Decision
• Controlling making is
the process
• Decision Making of choosing
among
competing
alternatives.
 1 -14

2. Fungsi dan peran akuntansi

manajemen dalam organisasi
 Organizational Structure

AKM AKBI
Menghasilkan Menyediakan data untuk
Finstat planning dan controlling

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 Line and Staff Relationships

Line positions are directly Staff positions support

related to achievement of and assist line positions.
the basic objectives of an (dalam struktur
organization (dalam organisasi digambarkan
struktur organisasi dengan garis
digambarkan dengan garis putus-putus)
tegas) ⬥ Example:
⬥ Example: Cost accountants in the
Production supervisors in a manufacturing plant.
manufacturing plant.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 The Chief Financial Officer (CFO)

A member of the top management team

responsible for:
⬥ Providing timely and relevant data to support
planning and control activities.
⬥ Preparing financial statements for external users.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 Planning and Control Cycle

Formulating long-and
Begin
short-term plans
(Planning)

Comparing actual
Implementing
to planned Decision plans (Directing and
performance Making Motivating)
(Controlling)

Measuring
performance
(Controlling)

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 1 -19

The managerial accounting system has three

broad objectives:
1. To provide information for costing out
services, products, and other objects of
interest to management.
2. To provide information for planning,
controlling, evaluating, and continuous
improvement.
3. To provide information for decision
making.
 1 -20

Fungsi/Peran Akuntansi Manajemen

1. Pencatat skor (score keeping)

2. Penarik perhatian manajemen
(attention directing)
3. Penyedia informasi untuk
pemecahan masalah (problem
solving).
 1 -21

Management Accounting
Information System
Collecting Special Reports
Measuring Product Costs
Storing Customer Costs
Analyzing Budgets
Reporting Performance Reports
Economic Events Managing Personal Communication

Inputs Processes Outputs

Users
 1 -22

3. Perbedaan akuntansi manajemen

dan akuntansi keuangan
 1 -23
Management Accounting Financial Accounting

1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally
3. Financial and non imposed rules
financial information; 3. Objective financial
subjective information information
possible
4. Historical orientation
4. Emphasis on the future
5. Information about the
5. Internal evaluation and firm as a whole
decision based on very
detailed information 6. More self-contained
(lebih berfokus pada
6. Broad, satu disiplin (hanya
multidisciplinary keuangan )
 1 -24

Targeted Users

Management
accounting
focuses on
providing
information for
internal users.
 1 -25

Targeted Users

Financial
accounting focuses
on provided
information for
ABC external users.
Company
Annual
Report
 1 -26
Management Accounting Financial Accounting

1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally
imposed rules
 1 -27

Restrictions on Inputs and Processes

Management accounting
Financial accounting is not subject
reporting must
to the
follow therequirements of generally
accounting procedures set by
accepted accounting
the SEC principles.
and the FASB.
 1 -28
Management Accounting Financial Accounting

1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally
imposed rules
3. Financial and 3. Objective financial
nonfinancial information
informa-tion; subjective
information possible
 1 -29

Types of Information

ForThe
management
restrictionsaccounting,
imposed onthe
financial
financialaccounting
or nonfinancial
tend to
produce
information
objective
may beand
much
verifiable
more
financial
subjectiveinformation.
in nature.
 1 -30
Management Accounting Financial Accounting

1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally
imposed rules
3. Financial and 3. Objective financial
nonfinancial information
informa-tion; subjective
information possible
4. Emphasis on the future 4. Historical orientation
 1 -31

Time Orientation

Management
accounting strongly
emphasizes providing
information about
future events.
 1 -32

Time Orientation

Financial
accounting records
and reports events
that have already
happened.
 1 -33
Management Accounting Financial Accounting

1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally
imposed rules
3. Financial and 3. Objective financial
nonfinancial information
informa-tion; subjective
information possible
4. Emphasis on the future 4. Historical orientation
5. Internal evaluation and 5. Information about the
decisions based on very firm as a whole
detail information
 1 -34

Degree of Aggregation
Management accounting
provides measures and
internal reports used the
evaluate performance of
entities, product lines,
departments, and
managers.
 1 -35

Degree of Aggregation

Financial
accounting focuses
on overall firm
performance.
 1 -36
Management Accounting Financial Accounting

1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally
imposed rules
3. Financial and 3. Objective financial
nonfinancial information
informa-tion; subjective
information possible
4. Emphasis on the future 4. Historical orientation
5. Internal evaluation and 5. Information about the
decisions based on very firm as a whole
detail information
6. Broad, multidisciplinary 6. More self-contained
 1 -37

Breadth (Cakupan)
It includes aspects of managerial
Management accounting is much
economics, industrial engineering,
broader than financial accounting.
and management science.
 1 -38

Perbedaan Akuntansi Manajemen dan

Akuntansi Keuangan (Menurut Mulyadi)

No Aspek Akuntansi Keuangan Akuntansi Manajemen

1. Dasar pencatatan Prinsip akuntansi berterima Tidak terikat dengan SAK,
umum (SAK) yang diutamakan adalah
relevansi informasi dengan
keputusan
2. Fokus informasi Informasi masa lalu Informasi masa yang akan
datang
3. Lingkup informasi Perusahaan secara Bagian perusahaan
keseluruhan
4. Sifat laporan Ringkasan dan teliti Terinci dan taksiran
5. Keterlibatan Kurang Banyak, dalam hal
perilaku manusia pengukuran kinerja manajer
6. Disiplin ilmu yang Ilmu ekonomi Ilmu ekonomi dan psikologi
mendasari sosial
 1 -39

4. Perubahan lingkungan bisnis

 The Changing Business Environment

• Just-in-time production
• Total quality management
• Process reengineering
• Theory of constraints Business
• International competition environment changes
in the past twenty
• E-commerce
years
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 -In Brief- What is?

International Competition WORLWIDE COMPETITION

E commerce commercial transaction, that involves the transfer of

information across the Internet.

TQM create an environment that will enable workers to manufacture perfect

TQM (zero-defect) products
radical redesign of core business processes to
Process Reengineering achieve dramatic improvements in productivity,
cycle times and quality.

JIT Lean Production a management approach that organizes

resources such as people and machines
around the flow of business processes and
an inventory strategy companies
employ to increase efficiency and To that only produces units in response to
customer orders.
decrease waste by receiving goods
only as they are needed in the C
The Theory of Constraints is based on the
production process, thereby reducing
observation that effectively managing the
inventory costs
McGraw-Hill/Irwin constraint is the key toCopyright
success. © 2006, The McGraw-Hill Companies, Inc.
 Just-in-Time (JIT) Systems

Receive
customer Complete products
orders. just in time to
ship customers.

Schedule
production.

Receive materials Complete parts

just in time for just in time for
production. assembly into products.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 JIT Consequences

Improved Zero production

plant layout defects

Reduced Flexible
setup time workforce

JIT purchasing
Fewer, but more ultrareliable suppliers.
Frequent JIT deliveries in small lots.
Defect-free supplier deliveries.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 Benefits of a JIT System

Reduced Freed-up funds

inventory
costs
Greater
customer
Higher quality satisfaction
products
More rapid
response to
Increased
customer orders
throughput

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 WHICH COMPANY ADOPT JIT?

TOYOTA
JIT dipopulerkan sejak tahun 1970 oleh Toyota
Motor
Important Factors to Toyota Success:
• Small amounts of raw material inventory must
be kept at each node (simpul) in production, so
that production can take place for any product.
These parts are then replenished when they are
used.
• Accuracy of forecasting is important so the
correct amount of raw materials can be stocked.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 WHICH COMPANY ADOPT JIT?

DELL
Important Factors to Dell’s Success:
• Dependable suppliers with the ability to meet
Dell’s demanding lead time requirements.
• A seamless system that allows Dell to transmit
its component requirements so that they will
arrive at Dell in time to fulfill its lead times.
• A willingness of suppliers to keep inventory on
hand allowing Dell to be free of this
responsibility.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 Total Quality Management (TQM)

TQM improves productivity by encouraging the use of fact

and analysis for decision making and if properly
implemented,
avoids counter-productive organizational infighting.

Continuous
Improvement
Systematic
problem solving
using tools such
is
as benchmarking

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 Process Reengineering

Anticipated results:
A business process
Process is simplified.
is diagrammed Process is completed
in detail. in less time.
Costs are reduced.
Opportunities for
errors are reduced.

Every step in
The process is redesigned
the business
to eliminate all
process must
non-value-added activities
be justified.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 Which Company Adopt Process
Reengineering?
• Taco Bell
Created K-Minus Program -> Kitchenless restaurant
• Hallmark
in 1991 Hallmark used BPR to create a crossfunctional team
approach to product development bring the new card to market
8 months ahead of schedule.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 Theory of Constraints

A constraint (also called a bottleneck) is anything that

prevents you from getting more of what you want.

The constraint in a system is determined

by the step that has the smallest capacity.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 Theory of Constraints

Only actions that 2. Allow the

strengthen the weakest link to
weakest link in
the “chain” set the tempo.
improve the
process.
3. Focus on
1. Identify the improving
weakest link. the weakest
link.

4. Recognize that
the weakest link
is no longer so.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 Which Company Adopt Theory of
Constraints?
• Toyota
Important steps:
⬥ Identify constraints
⬥ Eliminate constraints (pay attention to Quality,
equipment and cycle time)
• Ford motor company
Ford Motor Company used TOC to cut the lead time from
release of material to shipping from 10.6 days to 2.2 days.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 International Competition

Increasing sophistication
in international markets.

Fewer tariffs, Competition has Improvements

quotas, and in global
other barriers become worldwide
in most industries. transportation
to free trade. systems.

An excellent management accounting system is needed

to succeed in today’s competitive global marketplace.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 E-Commerce

In recent years, many dot.com

businesses failed that might have
benefited from the application of
managerial accounting tools:
⬥ Cost concepts
⬥ Cost estimation
⬥ Cost-volume-profit
⬥ Activity-based costing
⬥ Budgeting
⬥ Decision-making
⬥ Capital budgeting

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 1 -55

5. Etika dan sertifikasi akuntan

manajemen
 Code of Conduct for
Management Accountants

The Institute of Management Accountant’s (IMA)

Standards of Ethical Conduct for Practitioners
of Management Accounting and Financial
Management have two major parts offering
guidelines for:
❶ Ethical behavior.
❷ Resolution for an ethical conflict.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 In Indonesia

IAMI (Institut Akuntan Manajemen Indonesia)

www.iamiglobal.or.id

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 IMA Guidelines for Ethical Behavior

Follow applicable laws,

regulations and standards.

Maintain
professional 1. Competence
competence.

Prepare complete and clear

reports after appropriate
analysis.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 IMA Guidelines for Ethical Behavior

Do not disclose confidential

information unless legally
obligated to do so.

Do not use
confidential
2.
information for
Confidentiality
personal
advantage.
Ensure that subordinates do
not disclose confidential
information.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 IMA Guidelines for Ethical Behavior

Avoid conflicts of interest

and advise others of
potential conflicts.

Do not subvert
organization’s
3. Integrity
legitimate
objectives.

Recognize and communicate

personal and professional
limitations.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 IMA Guidelines for Ethical Behavior

Avoid activities that could

affect your ability to
perform duties.
Refrain from Refuse gifts
activities that or favors that
could 3. Integrity might
discredit the influence
profession. behavior.
Communicate unfavorable
as well as favorable
information.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 IMA Guidelines for Ethical Behavior

Communicate information
fairly and objectively.

4.
Objectivity

Disclose all information

that might be useful to
management.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 Why Have Ethical Standards?
Ethical standards in business are essential for
a
smooth functioning advanced market
economy.

Without ethical standards in business, the

economy, and all of us who depend on it for
jobs, goods, and services, would suffer.

Abandoning ethical standards in business

would
lead to a lower quality of life with less
McGraw-Hill/Irwin
desireable goods and services at higher prices.
Copyright © 2006, The McGraw-Hill Companies, Inc.
 Codes of Conduct on
the International Level

The Guidelines on Ethics for Professional

Accountants, issued by the International
Federation of Accountants (IFAC), govern the
activities of professional accountants
worldwide.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

 Certified Management Accountant

A management accountant
who has the necessary qualifications
and
who passes a rigorous professional
exam earns
the right to be known as a Certified
Management Accountant (CMA).
In Indonesia:
CPMA (Certified Professional Management Accountant)

Information about becoming a CMA and the CMA

program can be accessed on the IMA’s website at
www.imanet.org or by calling 1-800-638-4427.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
 1 -66

Professional Certifications

CMA: One of the main purposes of the CMA was to establish

management accounting as a recognized, professional
discipline, separate from the profession of public
accounting.
CPA: The responsibility of a CPA is to provide assurance
concerning the reliability of financial statements.
CIA: The focus of the CIA is to recognize competency in
internal auditing rather than external auditing as with
the CPA.
 1 -67

The CMA

Four areas emphasized on the exam:

1) Economics, finance, and management
2) Financial accounting and reporting
3) Management report, analysis, and behavioral
issues
4) Decision analysis and information systems.
 1 -68
SOAL LATIHAN

1. Manakah yang lebih penting antara financial

accounting dan Management accounting?
Jelaskan jawaban anda
2. Berikan masing-masing satu contoh perusahaan
yang mengadopsi TQM, TOC, JIT, dan Proses
reengeneering! (jelaskan kapan dan bagaimana
masing-masing perusahaan tersebut
mengaplikasikannya!)
 The End

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