Aspek Penutupan Akhir Periode dalam

Modul ke
Akuntansi Manajemen

14
Unit ini juga memperkenalkan buku besar rekonsiliasi, yang dapat
Anda gunakan untuk memeriksa rekonsiliasi Akuntansi Manajemen
dengan Akuntansi Keuangan dan, jika perlu, untuk benar-benar
melaksanakan rekonsiliasi.

Fakultas

Ekonomi dan Bisnis

Oleh :
Program Studi Niki Hadian, S.E., M.M., Ak., CA.
Akuntansi Mirna Dianita, S.E., M.M., Ak., CA.
Remon Gunanta, S.Pd., M.Si., Ak., CPA.
Paulus Sugianto Yusuf, S.E., M.T.
Ignatius Oki Dewa Brata, S.E., M.Si., Ak.
ERP Finance and Controlling
Schedule Manager Benefits
Schedule Manager: Time Scheduling
Schedule Manager: Task List and Flow Definition
Schedule Manager: Monitor
Entry of Statistical Key Figures
Transferring Statistical Key Figures from the Logistics
Information System
Periodic Activities in Overhead Cost Controlling
Periodic Cost Allocation Methods
Accrued Costs
Accrual Calculation: Percentage Method
Periodic Reposting
Distribution
Assessment
Overhead Rates
Order Settlement
Methods for Periodic Quantity Allocation
Indirect Activity Allocation
Enter Actual Activities for Sender
Actual Activities for Sender Not Entered
Example for a possible sequence of Period-End closing in
OM (1st part)
Period-End closing in CO-OM (2nd part)
Variance Calculation for Cost Centers
Revaluation at Actual Prices
Process Flow in Order-Related Manufacturing
Typical Steps in Period-End Closing in CO-PC
Template Allocation
WIP Calculation Based on Actual Costs
WIP Settlement
Variance Calculation
Variance Settlement
Comparison of Methods
Master Data in Profitability and Sales Accounting
Basic Terms Used in Profitability Analysis
Types of Profitability Analysis
Data Flow in Profitability Analysis
Assigning Overhead Costs: Overview
Assessment of Cost Center and Process Costs
Order Settlement to Profitability Analysis
Profit Center Data
Profit Center Assignments
Data Flow to Profit Center Accounting
Balance Sheet Items in EC-PCA
Distribution and Assessment
Accrual Calculation: Percentage Method
Determining the Periodic Unit Price
Multilevel Material Price Determination
Analysis of Actual Cost Component Split
Transfer Prices in Profit Center Accounting
Multiple Valuation Approaches
Reconciliation Ledger
Reconciliation Reports
Extended Data Structure
Online Split (1)
Online Split (2)
Real-Time Integration of Management Accounting
and Financial Accounting
Parallel Accounting
Terima Kasih Atas Perhatiannya

Niki Hadian, S.E., M.M., Ak., CA.

Mirna Dianita, S.E., M.M., Ak., CA.
Remon Gunanta, S.Pd., M.Si., Ak., CPA.
Paulus Sugianto Yusuf, S.E., M.T.
Ignatius Oki Dewa Brata, S.E., M.Si., Ak.
ERP Finance and Controlling