Sesi

TINJAUAN: 1
MANAGEMENT
ACCOUNTING
Materi disusun
untuk
pembelajaran
Sum be r : Mangement
• H a n s en D o n R. , a n d M owe n , M a r ya n ne M . , ( 2 0 07), Accounting
M a n a ge me nt Ac c o unti ng, ( 8 th E d. )
• H i l ton, Ro n a ld W. , M a n a ge ri al Ac c o unti ng , Seve n t h E di t i on di kalangan sendiri
• An th o ny, R. N . , & Re e ce , J. S. ( 1 9 8 9 ). Ac c o unti ng: Tex t a n d PPA-STIE
C a s e s ( 8 e d. ) Malangukuçeçwara
• At k i nson , A . A . , B a n ke r, R. D . , Ka pl a n, R. S. , & Yo un g , S.
M . ( 1 9 9 5 ). M a n a ge me nt Ac c o unti ng ( 3 e d. ) . Malang
 MATERI PEMBELAJARAN

 Konsep AM
 Peran AM
 Metode dan Teknik AM
 Tema baru dalam AM
Management Accounting

Managerial accounting is the process of

 Identifying
 Measuring
 Analyzing
 Interpreting
 Communicating information
(Hilton, R.W.)
 MANAGEMENT ACCOUNTING

National Association of Accountants (NAA):

Management accounting is the process within an
organization that provides information used by an
organization’s managers in planning, implementing,
and controlling the organization’s activities. This
process includes the identification, measurement,
accumulation, analysis, preparation, interpretation,
and communication of the information needed by
management to perform its function (Anthony &
Reece, 1989, p. 515).
 MANAGEMENT ACCOUNTING

Institute of Management Accountants (IMA):

Management accounting as value adding
improvement process of planning, measuring and
operating nonfinancial and financial information
system that guides management action, motivates
behavior, and supports and creates the cultural
values necessary to achieve an organization’s
strategic, tactical and operating objectives.
(Atkinson, Banker, Kaplan, & Young, 1995, p. 5).

AREA MA
 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

(Hansen Don R., and Mowen, Maryanne M., 2007)

 Managing Resources, Activities,
and People
An organization . . .
Directing

Acquires Resources Decision

Organized set Making
of activities

Controlling Planning
Hires People
(Hilton, R.W.)
 How Managerial Accounting
Adds Value to the Organization
• Providing information for decision making and
planning.
• Assisting managers in directing and controlling
activities.
• Motivating managers and other employees
towards organization’s goals.
• Measuring performance of activities, managers,
and other employees.
• Assessing the organization’s competitive position.
(Hilton, R.W.)
 1 -9

Degree of Aggregation
Management
accounting provides
measures and internal
reports used the
evaluate performance
of entities, product
lines, departments, and
managers.
(Hansen Don R., and Mowen, Maryanne M., 2007)
 Managerial versus Financial
Accounting
Accounting System
(accumulates financial and
managerial accounting data in the
cost accounting system)

Managerial Accounting Financial Accounting

Information for decision Published financial
making, planning, and statements and other
controlling an financial reports.
organization’s
operations.
Internal External
Users Users
(Hilton, R.W.)
 Managerial versus Financial
Accounting
Managerial Accounting Financial Accounting
Users of Information Managers, within the organization. Interested parties, outside the organization.
Regulation Not required and unregulated, since it is intended Required and must conform to generally accepted
only for management. accounting principles. Regulated by the Financial
Accounting Standards Board, and, to a lesser
degree, the Securities and Exchange
Commission.
Source of Data The organization's basic accounting system, plus Almost exclusively drawn from the organization's
various other sources, such as rates of effective basic accounting system, which accumulates
products manufactured, physical quantities of financial information.
material and labor used in production, occupancy
rates in hotels and hospitals, and average take-off
delays in airlines.
Nature of Reports and Reports often focus on subunits within the Reports focus on the enterprise in its entirety.
Procedures organization, such as departments, divisions, Based almost exclusively on historical transaction
geographical regions, or product lines. Based on a data.
combination of historical data, estimates, and
projections of future events.
(Hilton, R.W.)
 1 -12
Management Accounting Financial Accounting
1. Internally focused 1. Externally focused

2. No mandatory rules 2. Must follow externally imposed rules

3. Financial and nonfinancial informa- 3. Objective financial information

tion; subjective information possible

4. Emphasis on the future 4. Historical orientation

5. Internal evaluation and decisions based 5. Information about the firm as a whole
on very detail information

6. Broad, multidisciplinary 6. More self-contained

(Hansen Don R., and Mowen, Maryanne M., 2007)

 1 -13

External Financial
Statements

(Hansen Don R., and Mowen, Maryanne M., 2007)

 Manufacturing Organization 2-20 1 -14

Income Statement
For the Year Ended December 31, 2004
Sales $2,800,000
Less cost of goods sold:
Beginning finished goods inventory $ 500,000
Add: Cost of goods manufactured 1,200,000
Cost of goods available for sale $1,700,000
Less: Ending finished goods inventory 300,000 1,400,000
Gross margin $1,400,000
Less operating expenses:
Selling expenses $ 600,000
Administrative expenses 300,000 900,000
Income before taxes $ 500,000
 Statement of Cost of Goods Manufactured 2-21 1 -15

For the Year Ended December 31, 2004

Direct materials:
Beginning inventory $200,000
Add: Purchases 450,000
Materials available $650,000
Less: Ending inventory 50,000
Direct materials used $ 600,000
Direct labor 350,000
Manufacturing overhead:
Indirect labor $122,500
Depreciation 177,500
Rent 50,000
Utilities 37,500
Property taxes 12,500
Maintenance 50,000 450,000
Total manufacturing costs added $1,400,000
continued on next slide
 1 -16

Total manufacturing costs added $1,400,000

Add: Beginning work in process 200,000
Total manufacturing costs $1,600,000
Less: Ending work in process 400,000
Cost of goods manufactured $1,200,000

Work in process consists of all partially completed units

found in production at a given point in time.
Service Organization 2-23 1 -17

Income Statement
For the Year Ended December 31, 2004

Sales $300,000
Less expenses:
Cost of services sold:
Beginning work in process $ 5,000
Service costs added:
Direct materials $ 40,000
Direct labor 80,000
Overhead 100,000 220,000
Total $225,000
Less: Ending work in process 10,000 215,000
Gross margin $ 85,000
Less operating expenses:
Selling expenses $ 8,000
Administrative expenses 22,000 30,000
Income before income taxes $ 55,000
(Hansen Don R., and Mowen, Maryanne M., 2007)
TEMA BARU AM
Belajar dengan nikmat
akan dapat menikmati belajar
(sonhaji)

Terima kasih!!!!!!