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Management Accounting:

Information that Creates Value

Chapter 1
2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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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

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Introduction

Fax services
Sales of office supplies

Informasi apa yang dibutuhkan untuk


meningkatkan proses bisnisnya?
Informasi mengenai kualitas dan kerusakan
sehubungan dengan bisnisnya

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Learning Objectives
1

Peranan informasi yang dihasilkan dari


akuntansi manajemen bagi manufacturing,
service, non-profit, and governmental
organizations.
Perbedaan antara management accounting
and financial accounting.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Learning Objectives
3

Memahami bagaimana orang yang berbeda


membutuhkan informasi akuntansi
manajemen yang berbeda
Memahami bagaimana akuntansi
manajemen menciptakan nilai (create
value) untuk organisasi dan bagaimana
hubungannya dengan operations,
marketing, and strategy.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Learning Objectives
5

Explain why management accounting


information must include both financial
and nonfinancial information.
Understand why activities should be the
primary focus for measuring and managing
performance in organizations.
Appreciate the behavioral and ethical issues
faced by management accountants.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Learning Objective 1

Appreciate the important role


that management accounting
information plays in both
manufacturing, service, nonprofit, and governmental
organizations.
2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Management Accounting
Information

What is management accounting information?

It is a value adding process of planning, designing, measuring, and operating


nonfinancial and financial information systems that guides management action.

(suatu proses perencanaan, disain,


pengukuran, dan operasi informasi keuangan
dan non keuangan yang merupakan proses
untuk meningkatkan nilai tambah, sebagai
petunjuk bagi tindakan manajemen)

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Management Accounting
Information
Operational and
Financial Data

Processing

Actions

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Management Accounting
Information

Contoh informasi akuntansi manajemen?


reported expenses of an operating
department (Laporan Biaya suatu
departemen)
calculated costs of producing a product
(perhitungan biaya produksi suatu produk)
measurements of economic performance
(pengukuran kinerja ekonomi)

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Learning Objective 2

Discuss the significant


differences between
management accounting
and financial accounting.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Financial Accounting

Financial accounting is constrained by


mandated reporting requirements:
Financial Accounting Standards Board
Securities and Exchange Commission
International Accounting Standards
Committee

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Financial Accounting

Financial accounting provides information


to external constituencies on past
performance.
Historically
Oriented

Rules
Driven

Objective and
Aggregate

Financial
Measures

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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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.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Management Accounting

Management accounting provides


information to internal constituencies.
Orientasi saat ini
dan masa datang

No Regulations

Subjective

Financial,
Operational, and
Physical Measures

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Learning Objective 3

Understand how different


people in the organization
have different demands for
management accounting
information.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Keragaman dalam Informasi


Akuntansi Manajemen

Bagaimana perbedaan atau keragaman


kebutuhan informasi akuntansi manajerial
pada berbagai level karyawan dalam
organsiasi:
Operational level
Middle and upper management
Senior executives

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Keragaman dalam Informasi


Akuntansi Manajemen
Pada operational level banyak dilakukan
aktivitas yg berulang-ulang.
Akuntan manajemen membangun informasi
mengenai standar jam pekerja, jam mesin,
penggunaan material untuk aktivitas yang
berulang (sering dilakukan)

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Keragaman dalam Informasi


Akuntansi Manajemen

Informasi untuk operational level

Seberapa sering?
Harian

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Keragaman dalam Informasi


Akuntansi Manajemen

Informasi apakah yang dibutuhkan untuk


middle and upper management?

Butuh informasi perencanaan, pengawasan,


membuat keputusan tentang sumber daya
keuangan dan fisik, produk, pelayanan, dan
pelanggan.
Informasi bulanan

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Keragaman dalam Informasi


Akuntansi Manajemen

Informasi apa yang dibutuhkan untuk


managerial level?
Penggunaan sumber daya
Efisiensi dan kualitas kinerja
Profitabilitas/keuntungan

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Keragaman dalam Informasi


Akuntansi Manajemen
How much detail should be presented?
More aggregate than at the operational
level.
How frequent should information be
provided?
Managerial level information should be
provided frequently (usually monthly).

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Keragaman dalam Informasi


Akuntansi Manajemen
Informasi apa yang dibutuhkan untuk senior
executives?
Butuh informasi strategis mengenai
keseluruhan kinerja untuk memonitoring
operasi suatu departemen dan untuk
patokan (benchmarking).

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Keragaman dalam Informasi


Akuntansi Manajemen

Tipe informasi apa yang digunakan pada


level senior executives?

Profitabilitas
Loyalitas dan kepuasan pelanggan
Peluang dan tantangan pasar
Inovasi teknologi

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Keragaman dalam Informasi


Akuntansi Manajemen

Seberapa sering informasi disajikan?

More aggregate than at the managerial


level.
Lebih jarang (tahunan atau semesteran)

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Learning Objective 4

Memahami bagaimana
akuntansi manajemen
menciptakan nilai bagi
organisasi dan bagaimana
hubungannya dengan
operations, marketing, and
strategy
2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Functions of
Management Accounting

Apakah fungsi dari informasi akuntansi


manajemen?
Operational control (Pengendalian operasi)
Product costing (penentuan harga pokok
produk)
Customer costing (penentuan harga jual)
Management control

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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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.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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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.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Origins of Management Control


Many innovations in management
accounting systems occurred in the early
decades of the 20th century.
Senior executives at DuPont Corporation
devised techniques to develop operating
budgets and capital budgets.
Donaldson Brown, the CFO of DuPont,
developed the return on investment
performance measure.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Origins of Management Control


The return on investment calculation gave
DuPont executives a single number to
evaluate the performance of their operating
divisions.
Profitability Measure
Return on Sale = Operating Income Sales
Asset or Capital Utilization Measure
Sales Investment

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Origins of Management Control


Return on Investment
ROI = Operating Income Investment
The senior managers at DuPont used the
ROI measure to help them decide which of
their divisions should receive additional
capital to expand capacity.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Origins of Management Control


Around 1920, Brown left DuPont to
become CFO for General Motors under its
chief executive officer, Alfred Sloan.
General Motors introduced many
management accounting initiatives to
accomplish the companys operating
philosophy of centralized control with
decentralized responsibility.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Origins of Management Control


Corporate managers received periodic
financial information about divisional
operations and profitability.
The General Motors management
accounting system enabled the organization
to plan, coordinate, control, and evaluate
the operations of multiple operating
divisions.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Origins of Management Control


Sloans and Browns initiative played a
critical role during the 1920 to 1970 time
period.
However, during the past few decades,
demands by external constituents led many
organizations to place more emphasis on
external reporting.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Origins of Management Control

Management accounting information


stagnated and proved inadequate for the
changing and challenging competitive,
technological, and market conditions of the
late 20th century.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Learning Objective 5

Menjelaskan mengapa
informasi akuntansi
manajemen butuh informasi
keuangan dan non keuangan
2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Management Accounting in
Service organizations

Kebutuhan akan informasi akuntansi


manajemen utamanya berasal dari
perusahaan manufaktur, namun pada masa
kini informasi akuntansi manajemen juga
dibuthkan pleh organisasi jasa.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Management Accounting in
Service organizations

Characteristics of Service Organizations

Provide a service,
no product

More direct contact


with customers

No inventory, per se

Quality hard to control


in advance

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Management Accounting in
Service organizations

Sistem akuntansi manajemen pada


organisasi jasa: manajer menganggarkan
biaya atau pengeluaran pada departemen
operasi untuk mengukur dan memonitpr
relaisasi pengeluararan dari anggaran yang
telah ditetapkan di departemen.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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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.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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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.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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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.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Government and Non-Profit


Organizations
Government and non-profit organizations
are feeling the pressures for improved
performance.
In 1990, the U.S. Congress passed the Chief
Financial Officers Act.
This act requires each major federal agency
to have a CFO responsible for developing
and reporting cost information.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Government and Non-Profit


Organizations
It also requires the systematic measurement
of performance.
The Government Performance and Results
Act of 1993 (GPRA) requires that each
federal agency:
establish top-level agency goals and
objectives and annual program goals.
define how it intends to achieve those goals.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Government and Non-Profit


Organizations
demonstrate how it will measure agency
and program performance in achieving
those goals.
Also, in 1993, Vice President Al Gore
recommended an action to require the
Federal Accounting Standards Advisory
Board (FASAB) to issue a set of cost
accounting standards for all federal
activities.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Government and Non-Profit


Organizations
In 1995, the FASB issued a document of
Managerial Cost Accounting and
Standards for the Federal Government.
This document specified that in managing
federal programs cost information is
essential in five areas:

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Government and Non-Profit


Organizations
1
2
3
4

Budgeting and cost control


Performance measurement
Determining reimbursements and setting
fees and prices
Program evaluations
Making economic choice decisions

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Government and Non-Profit


Organizations
Demand for cost information in government
will be essentially identical to those in forprofit manufacturing and service
companies.
Managers of non-profit organizations of all
types are looking to adapt management
accounting procedures in order to satisfy
the demands on them for accountability and
performance measurement.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Learning Objective 6

Understand why activities


should be the primary focus
for measuring and managing
performance in organizations.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Measuring and Managing


Activities and Business Processes
Pengukuran Aktivitas merupakan kunci
penting dalam prinsip organisasi dalam
mempelajari informasi akuntansi manajemen.
What are some examples of organizational
activities?
assembling products processing customer
orders
receiving and storing materials

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Measuring and Managing


Activities and Business Processes
Activities describe how organizational
resources and employees accomplish work.
What is activity-based costing?
It is a cost system based on activities that
links organizational spending on resources
to the products and services produced and
delivered to customers.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Measuring and Managing


Activities and Business Processes
What are business processes?
They represent collections of activities for
accomplishing organizational objectives.
What are some examples?
procurement
order fulfillment
customer administration

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Measuring and Managing


Activities and Business Processes
Traditionally, management accounting
information has been collected and reported
for individual departments.
In todays environment, cost and nonfinancial performance must also be
measured for activities and business
processes.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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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

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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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.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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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.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Learning Objective 7

Appreciate the behavioral


and ethical issues faced by
management accountants.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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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.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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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.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Ethics and the


Management Accountant
Management accountants may find
themselves in complex situations, fraught
with conflict.
Who may put pressure on accountants?
Department managers
Senior executives

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Ethics and the


Management Accountant

What types of controls can companies use


to foster high ethical standards among their
employees?
Beliefs systems
Boundary systems

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Ethics and the


Management Accountant
What is a beliefs system?
It is the explicit set of statements,
communicated to employees, of the basic
values, purpose, and direction of the
organization.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Ethics and the


Management Accountant
What is a boundary system?
It is the system that identifies forbidden
actions.
Boundary systems include clear
communication of the laws under which
the company operates.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Ethics and the


Management Accountant
Management accountants also operate with
an additional boundary system, the code of
behavior promulgated by their industry and
professional associations.
The Institute of Management Accountants
(IMA) is the professional association for
management accountants in the United
States.

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Conclusion

What must the management accounting


system provide to Vincent Daniels, the
manager of Ikon Printing?
feedback about the efficiency, cost, and
profitability of the various machines
product defects, rework, customer returns,
and defective merchandise

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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Conclusion

response time to customer requests


activity-based information about product
cost and profitability
market share and satisfaction for targeted
customers
time, quality, and cost of internal processes
new products and services to offer

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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End of Chapter 1

2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and Young

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