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Task Force Clip ArtTask Force Clip Art includedincludedin this electronicin this electronic

presentation is used with thepresentation is used with thepermission of New Visionpermission of New VisionTechnology of NepeanTechnology of Nepean

Ontario, Canada.Ontario, Canada.

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Introduction: Introduction:

Peran, Sejarah, Peran, Sejarah,

dan Tujuandan Tujuan Akuntansi Akuntansi

Manajemen Manajemen

CHAPTERCHAPTER

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1. Discuss the need for management accounting information.(Menjelaskan kebutuhan akan informasi akmen)

2. Differentiate between management accounting and financialaccounting. (Memjelaskan perbedaan akmen dan akun keu)

3. Pro ide a brief historical description of managementaccounting. (Menguraikan secara singkat sejarah akmen)

!. "dentif# the current focus of management accounting.(Mengidentifikasi berbagai tema baru dlm akmen)

ObjectivesObjectives

ObjectivesObjectives After studying this After studying this you should be a you should be a

After studying this After studying this you should be a you should be a

$ontinued$ontinued

$ontinued$ontinued

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%.Describe the role of management accountants in anorgani&ation. (Menjelaskan peran akmen dlm organisasi)

'. plain the importance of ethical beha ior for managers and

management accountants. (Menjelaskan pentingn#a perilakuetis bagi manajer dan akuntan menajemen)*. +ist three forms of certification a ailable to management

accountants . (Mengidentifikasi 3 jenis sertifikasi #ang tersedia bagi akuntan Manajemen)

ObjectivesObjectives

ObjectivesObjectives

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1. Men#ediakan informasi #ang dipergunakandlm perhitungan ,P -asa Produk dantujuan lain #ang diinginkan manajemen

2. Men#ediakan informasi #ang dipergunakandlm perencanaan pengendalian

penge aluasian dan perbaikan berkelanjutan

3. Men#ediakan informsi untuk pengambilankeputusan

/istem 0kuntansi manajemen mempun#ai 3

tujuan umum #aitu

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utputsutputsProcessesProcesses"nputs"nputs

$conomic$%ents

Collecting - &engumpul'an&easuring - ('ur

)toring - &enyimpan*naly+ing - &enganalisis

eporting - elaporan&anaging - ela'sana

)pecial eports /aporan 0hususroduct Costs /aporan rodu'

Customer Costs iaya elangganudgets - *nggaran

erformance eports /oporan 0iner a

ersonal Communication 0omuni'asihri adi

serssers

Management 0ccounting

"nformation /#stem

Management 0ccounting"nformation /#stem

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The Mana ement Process is defined y thefollowing acti%ities5

Planning$ontrolling

Decision Making

Plannin

mensyarat'anpenetapan tu uandan identifi'asimetode untu'

mencapai tu uan ts

Management ProcessManagement Process

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The Mana ement Process is defined y thefollowing acti%ities5 Controllin

adalah akti!itasmanajerial untukmemonitor

pelaksanaanrencana danmelakukantindakan korekti"sesuai

ke#utuhan

Planning$ontrolling

Decision Making

Management ProcessManagement Process

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The Mana ement Process is defined y thefollowing acti%ities5

Planning$ontrolling

Decision Making

Controliasanya dicapai

dgn mengguna'asuatu umpan

ali' 8feed ac'9

Management ProcessManagement Process

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:eed ac' is information#ang dapat digunakanuntuk menge aluasi atau

memperbaiki langka2 #angakan diimplementasikansuatu rencana

:eed ac' is information#ang dapat digunakanuntuk menge aluasi atau

memperbaiki langka2 #angakan diimplementasikansuatu rencana

Management ProcessManagement Process

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The Mana ement Process is defined y thefollowing acti%ities5

$ecisionmakin isproses

pemilihan diantaraer agai

alternatif

Planning$ontrolling

Decision Making

Management ProcessManagement Process

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;ifferentiate etween8per edan antara9

&anagement *ccounting and

:inancial *ccounting

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Management 0ccountingManagement 0ccountingManagement 0ccountingManagement 0ccounting inancial 0ccountinginancial 0ccountinginancial 0ccountinginancial 0ccounting

1. "nternall# focused 1. ternall# focused

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Management

accountingfocuses on pro iding

information forinternal users.

Tar eted %sersTar eted %sers

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04$$ompan#

0nnual5eport

inancial

accounting focuseson pro idedinformation fore ternal users.

inancialaccounting focuses

on pro idedinformation fore ternal users.

Tar eted %sersTar eted %sers

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Management 0ccountingManagement 0ccountingManagement 0ccountingManagement 0ccounting inancial 0ccountinginancial 0ccountinginancial 0ccountinginancial 0ccounting

1. "nternall# focused 1. ternall# focused2. 6o mandator# rules 2. Must follow e ternall#

imposed rules

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5estrictions on "nputs and Processes (Pembatasan "nput 7 Proses)5estrictions on "nputs and Processes (Pembatasan "nput 7 Proses)5estrictions on "nputs and Processes (Pembatasan "nput 7 Proses)5estrictions on "nputs and Processes (Pembatasan "nput 7 Proses)

Management accounting is notsubject to the re8uirements ofgenerall# accepted accounting

principles.

Management accounting is notsubject to the re8uirements ofgenerall# accepted accounting

principles.

inancial accounting reporting must follow theaccounting procedures set b# the / $ and the 0/4

(Pelaporan akuntansi keuangan harus mengikuti prosedur akuntansi #ang ditetapkan oleh / $ dan

0/4)

inancial accounting reporting must follow theaccounting procedures set b# the / $ and the 0/4

(Pelaporan akuntansi keuangan harus mengikuti prosedur akuntansi #ang ditetapkan oleh / $ dan

0/4)

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Management 0ccountingManagement 0ccountingManagement 0ccountingManagement 0ccounting inancial 0ccountinginancial 0ccountinginancial 0ccountinginancial 0ccounting

1. "nternall# focused

( okus "nternal)

1. ternall# focused

( okus ksternal)

2. 6o mandator# rules (9dk0da 0turan :ajib)

2. Must follow e ternall#imposed rules (,arusMengikuti 0turan ;g

Diinginkan ksternal)3. inancial and non

financial informa

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9#pes of "nformation

9he restrictions imposed onfinancial accounting tend to

produce objecti e and erifiablefinancial information.

9he restrictions imposed onfinancial accounting tend to

produce objecti e and erifiablefinancial information.

or management accounting thefinancial or nonfinancial

information ma# be much moresubjecti e in nature.

or management accounting thefinancial or nonfinancial

information ma# be much moresubjecti e in nature.

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Management 0ccountingManagement 0ccountingManagement 0ccountingManagement 0ccounting inancial 0ccountinginancial 0ccountinginancial 0ccountinginancial 0ccounting

1. "nternall# focused 1. ternall# focused2. 6o mandator# rules 2. Must follow e ternall#

imposed rules3. inancial and

nonfinancial informa<tion= subjecti einformation possible

3. bjecti e financialinformation

!. mphasis on the future !. ,istorical orientation

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TimeTime &rientation&rientationTimeTime &rientation&rientation

Management

accounting strongl#emphasi&es pro idinginformation about

future e ents.

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inancialaccounting recordsand reports e entsthat ha e alread#

happened.

TimeTime &rientation&rientationTimeTime &rientation&rientation

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Management 0ccountingManagement 0ccountingManagement 0ccountingManagement 0ccounting inancial 0ccountinginancial 0ccountinginancial 0ccountinginancial 0ccounting

1. "nternall# focused 1. ternall# focused2. 6o mandator# rules 2. Must follow e ternall#

imposed rules3. inancial and

nonfinancial informa<tion= subjecti einformation possible

3. bjecti e financialinformation

!. mphasis on the future !. ,istorical orientation

%. "nternal e aluation anddecisions based on er#detail information

%. "nformation about thefirm as a whole

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Managementaccounting pro ides

measures and internalreports used thee aluate performance ofentities product lines

departments andmanagers.

Degree of 0ggregationDegree of 0ggregationDegree of 0ggregationDegree of 0ggregation

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Management 0ccountingManagement 0ccountingManagement 0ccountingManagement 0ccounting inancial 0ccountinginancial 0ccountinginancial 0ccountinginancial 0ccounting

1. okus "nternal 1. okus ksternal2. 9idak Mengikuti

aturan2. Mengikuti aturan tertentu

dari pihak eksternal3. "nformasi keuangan dan

non keuangan informasidapat bersifat subjektif

3. "nformasi keuangan bersifat ob#ektif

!. Penekanan pd masa #ad !. ,istorical orientation

%. aluasi dan keputusaninternal sangat terinci %. "nformasi perusahaansecara keseluruhan

'. /angat luas dan multidisiplin

'. +ebih independen

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inancialaccounting focuses

on o erall firm performance.

Degree of 0ggregationDegree of 0ggregationDegree of 0ggregationDegree of 0ggregation

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Management accounting is much

broader than financial accounting.

Management accounting is much broader than financial accounting.

"t includes aspects of managerialeconomics industrial engineering

and management science.

"t includes aspects of managerialeconomics industrial engineering

and management science.

'readth 'readth 'readth 'readth

i i l i i f

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1 -26"7s $ffort to impro%e the managerial usefulnessof traditional cost systems

1647s>67s )ignificant efforts ha%e een made toradically change the nature and practice ofmanagement accounting

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$urrent ocus of Management 0ccounting$urrent ocus of Management 0ccounting

0cti it#

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$urrent ocus of Management 0ccounting$urrent ocus of Management 0ccounting

$ustomer rientation$ustomer rientation$ustomer rientation$ustomer rientation

$ustomer alue is the difference between what the customer

recei es (customer satisfaction) and what the customer gi esup (customer sacrifice ).selisih antara apa #ang pelanggangterimadengan apa #ang pelanggang serahkan. 0pa #ang

diterima disebut sebagai produk total.

:hat is recei ed is called the total product.

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$urrent ocus of Management 0ccounting$urrent ocus of Management 0ccounting

/trategic Positioning/trategic Positioning/trategic Positioning/trategic Positioning

/trategic cost management is the use of cost data to de elop and identif#superior strategies that will produce a sustainable competiti e ad antage.

Penggunaan data bia#a untuk pengembangan dan mengidentifikasi strategi<strategi superior #g akan menghasilkan keunggulan kompetitif

/trategies?1) $ost leadership (kepemimpinan bia#a)

2) /uperior products through differentiation (produksuperior melalui diferensiasi produk)

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$urrent ocus of Management 0ccounting$urrent ocus of Management 0ccounting

@alue

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/upermarkets/upermarkets

@alue $hain?0pple "ndustr#

Planting andPlanting and$ulti ating$ulti ating

(penanaman Pengola)(penanaman Pengola)

,ar esting(Pemanenan),ar esting(Pemanenan)

Distribution ofDistribution of0pples0pples

0pplesauce Production0pplesauce Production(/aus 0pel)(/aus 0pel)

0pplesauce0pplesauceDistributionDistribution

irm4

irm$

irm0

Product Disposal(penjkembali prod)

nd< se $ustomer

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Managing the alue chain meansthat a management accountant

must understand man# functionsof the business from

manufacturing to marketing.

Managing the alue chain meansthat a management accountant

must understand man# functionsof the business from

manufacturing to marketing.

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9he philosoph# of total 8ualit#management is to manufacture

perfect products.

9he philosoph# of total 8ualit#management is to manufacture

perfect products.

9his emphasis on 8ualit# has createda demand for management

accounting s#stems that pro idefinancial and nonfinancialinformation about 8ualit#.

9his emphasis on 8ualit# has created

a demand for managementaccounting s#stems that pro ide

financial and nonfinancialinformation about 8ualit#.

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9he role of9he role ofmanagementmanagementaccountants in anaccountants in an

organi&ation is oneorgani&ation is oneof support.of support.

9he role of9he role ofmanagementmanagement

accountants in anaccountants in anorgani&ation is oneorgani&ation is one

of support.of support.

ti l O g i+ ti Ch t

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1 -34artial Organi+ation Chart,&anufacturing Company

PresidentPresident

ProductionProduction@ice President@ice President

+ine unction

inancialinancial

@ice President@ice President

/taff unction

ProductionProduction

/uper isor /uper isor

MachiningMachiningoremanoreman

0ssembl#0ssembl#oremanoreman

$ontroller $ontroller 9reasure9reasure

"nternal"nternal0udit0udit $ost$ost inancialinancial /#stems/#stems

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thical 4eha ior thical 4eha ior

Michael -osephsonAsB 9en thical @alues?,onest# C kejujuran

"ntegrit# Cintegritas

PromisekeepingC pemenuhan janji

idelit# Ckesetiaan

airnessCkeadilan

$aring for othersC kepedulianterhadap sesama

5espect for othersC penghargaan kpd org lain

5esponsible C bertanggung

jawabPursuit of e cellenceC

pencapaian kesempurnaan

0ccountabilit# Cakuntabilitas

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CMA: &ne o" the main purposes o" the CMA (as to esta#lish

mana ement accountin as a reco ni)ed, pro"essionaldiscipline, separate "rom the pro"ession o" pu#licaccountin *

CPA: The responsi#ilit+ o" a CPA is to pro!ide assurance

concernin the relia#ilit+ o" "inancial statements*CIA: The "ocus o" the CIA is to reco ni)e competenc+ in

internal auditin rather than e ternal auditin as (iththe CPA*

rofessional Certificationsrofessional Certifications

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The C&*The C&*

our areas emphasi&ed on the e am?

1) conomics finance and management2) inancial accounting and reporting

3) Management report anal#sis and beha ioralissues

!) Decision anal#sis and information s#stems

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9he nd9he nd9he nd9he nd

$hapter ne$hapter ne

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