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Pertemuan 1. Ruang Lingkup Akuntansi Manajemen sebagai Informasi & Jenis Informasi Akuntansi, Perbedaan Akuntansi Manajemen dan Akuntansi Keuangan. Pengertian.

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Pertemuan 1

Ruang Lingkup Akuntansi Manajemen sebagai Informasi & Jenis Informasi Akuntansi, Perbedaan Akuntansi Manajemen dan Akuntansi Keuangan


Akuntansi Manajemen adalah penerapan tehnik-tehnik dan konsep yang tepat dalam pengolaan data ekonomi historikal dan yang diproyeksikan dari satu satuan usaha untuk membantu manajemen dalam menyusun rencana untuk tujuan tertentu dan dalam membuat keputusan dengan suatu pandangan kearah pencapaian tujuan perusahaan.

managerial accounting and financial accounting lebih lanjut lihat buku wajib
Managerial Accounting and Financial Accounting(lebih lanjut lihat buku wajib)

Managerial accountingprovides informationfor managers inside anorganization whodirect and controlits operations.

Financialaccountingprovides informationto stockholders,creditors and otherswho are outsidethe organization.

work of management
Work of Management


Directing and Motivating


planning and control cycle



Planning and Control Cycle

Formulating long-and short-term plans (Planning)


Comparing actualto planned performance (Controlling)

Implementing plans (Directing and Motivating)


Measuringperformance (Controlling)

organizational structure
Organizational Structure

Decentralization is the delegation of decision-making authority throughout an organization.

line and staff relationships
Line position are directly related to achievement of the basic objectives of an organization.

Example: Production supervisors in a manufacturing plant.

Staff positions support and assist line positions.

Example: Cost accountants in the manufacturing plant.

Line and Staff Relationships
the changing business environment
The Changing Business Environment
  • Growth of the internet
  • Just-in-Time production
  • Total Quality Management
  • International competition

Business environment changes in the past twenty years


Just-in-Time (JIT) SystemsAdalah sistem produksi diman pembelian bahan baku dan produksinya dilakukan untuk memenuhi pelanggan dengan biaya yang minimum. Atau meminimasi persediaan.


Complete productsjust in time toship customers.


Complete partsjust in time forassembly into products.

Receive materialsjust in time forproduction.

jit consequences
JIT Consequences

Zero productiondefects

Improvedplant layout

Reducedsetup time


JIT purchasing

Fewer, but more ultrareliable suppliers.

Frequent JIT deliveries in small lots.

Defect-free supplier deliveries.

benefits of a jit system ada 6 item

2.Higher qualityproducts

3.Increased throughput

Benefits of a JIT SystemAda 6 item

1. Reducedinventorycosts

6.Freed-up funds


4.More rapidresponse tocustomer orders

total quality management pdca



Total Quality Management,PDCA

Where are we?

Where do we want to go?


Do we need to change the plan?

How do we start?





How are we doing?

Process Reengineering Semua aktivitas yg tidak menghasilkan nilai tambah bagi produk/jasa harus dieliminasi.

Anticipated results:

Process is simplified.

Process is completed in less time.

Costs are reduced.

Opportunities for errors are reduced.

A business processis diagrammedin detail.

Every step inthe businessprocess mustbe justified.

The process isredesigned to includeonly those steps that makeour product more valuable.

A sequential process of identifying and removing constraintsin a system.Theory of ConstraintsAdalah segala sesuatu yang mencegah seseorang untuk memproleh apa yang diinginkannya.

Restrictions or barriers that impedeprogress toward an objective

theory of constraints
Theory of Constraints

Only actions that strengthen the weakest link in the “chain” improve the process.

2. Identify process constraints

1. Measure process capacity

3. Use bottlenecks effectively.

4. Coordinate processes

theory of constraints1

Process Capacity

A measure of a process’s ability to transform resources into value products and services.

Theory of Constraints

System Constraint

The point in a system that limits the overall output of the system. Often called the “bottleneck.”

international competition
International Competition
  • Meeting world-class competition demands a world-class management accounting system.
  • Managers must make decisions to plan, direct, and control a world-class organization.
importance of ethics in accounting
Importance of Ethicsin Accounting
  • Ethical accounting practices build trust and promote loyal, productive relationships with users of accounting information.
  • Many companies and professional organizations, such as the Instituteof Management Accountants (IMA),have written codes of ethics whichserve as guides for employees.
    • Code of Conduct for Management Accountants
akhir pertemuan 1
Akhir Pertemuan 1

Posisi akuntan manajemen dalam perusahaan perannya penting dalam pengambilan keputusan dengan dukungan informasi yang akurat, hingga keputusan itu optimal.