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MANAGERIAL ACCOUNTING

Definition :

Is the process of identi&ing, measurin g, analyzing, interpreting,

and communicating information in pursuit of an organization's

goals

Peran managerial accounting:

Peran MA mengalami perkemb angan, dulu terbatas pada

penyediaan laporan dan informasi, sekarang lebih luas terlibat

dalam menciptakan nilai untuk organisasi

Four fundamental management process :

. Decision making

a Planning

. Directing operational activities

o Controlling
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Five Objectives of Managerial Accounting Activity

1. Providing Information for Decision Making and Planning, and

Proactively Participating as part of the Management team in the

Decision-Making and Planning Processes

2. Assisting Managers in Directing and Controlling Operation

Activities

3. Motivating Managers and other Employees toward the

Organrzation's Goals

4. Measuring the Performance of Activities, Subunits, Managers,

and Other Employees within the organization

5. Assessing the Organization's Competitive Position, and

Working with other Managers to ensure the Orgartization's

Long-run Competitiveness in its Industry
 Managerial Accounting versus Financial Accounting

Manag. Acc. Finan. Acc.

Users of information Intern User Extern Users

Regulation Unregulated Regulated

Source of Data Various sources one source

t.
Nature of reports -Focus on Subunits - Focus on the
And Procedure
-Historic alData and enterprise in its
estimates entity
Historic al data

Persamaan MA and FA

I . Sebagai suatu pertanggungjawaban manajemen

2. Hasil dari suatu sistem akuntansi umum

Cost Accounting System

One part of the organization' s overall accounting system, which

accumul ated cost data for use in both managerial and financial

accounting
where are Managerial Accountants Located in organization?

- Organization Chart

- Cross functional Deployment

- Physical Location

In a formal organization chart, mafiagerial accountants are in

staff capacity, is called the chief Financial officer (cFo) or
Controller

The CFo usually responsible for supervising the personnel in

the accounting department and for preparing the information and
reports used in both managerial and financial accounting

Major Themes in Managerial Accounting

1. Information and Incentives

2. Behavioral Issues

3. Costs and Benefits

4. Evolution and Adaptation in Managerial Accounting

5. Cost Management Systems

Managerial Accounting is a profession with a certification and a

code of ethical standards

Managerial Accounting as a Career

- Professional Or ganization

- Professional Certification

-Professional Ethics