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Anita Wijayanti

Man acc vs
financial acc ?

definition
Management
accounting

certification

The function

users

The managerial accounting system


has three broad objectives:
1. To provide information for costing
out services, products, and other
objects of interest to
management.
2. To provide information for
planning, controlling, evaluating,
and continuous improvement.
3. To provide information for decision
making.

Management
Management Process
Process
The Management Process is defined by the
following activities:

Planning
Controlling
Decision Making

Planning requires
setting objectives and
identifying methods to
achieve those
objectives.

Management
Management Process
Process
The Management Process is defined by the
following activities:

Planning
Controlling
Decision Making

Controlling is the
managerial activity
of monitoring a
plans
implementation
and taking
corrective action as
needed.

Management
Management Process
Process

The Management Process is defined by


the following activities:

Planning
Controlling
Decision Making

Control is usually
achieved with the
use of feedback.

Management
Management Process
Process
The Management Process is
defined by the following activities:

Planning
Controlling
Decision Making

Decision
making is the
process of
choosing
among
competing
alternatives.

Differentiate Between
Management
Accounting and
Financial Accounting

Management
Management Accounting
Accounting

1. Internally focused
2. No mandatory rules
3. Financial and
nonfinancial information; subjective
information possible
4. Emphasis on the future
5. Internal evaluation and
decisions based on very
detail information
6. Broad, multidisciplinary

Financial
Financial Accounting
Accounting

1. Externally focused
2. Must follow externally
imposed rules
3. Objective financial
information
4. Historical orientation
5. Information about the
firm as a whole
6. More self-contained

Definition

Cost
mesurement

COST

Cost
assignment

Cost object

LO 1

Cost is the cash or cashequivalent value sacrificed for


goods and services that is
expected to bring a current or
future benefit to the
organization.1

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LO 1

Opportunity cost is the benefit


given up or sacrificed when one
alternative is chosen over
another.2

Hansen & Mowen, 2007, p. 35.


13

LO 1

A cost object is any item such as product,


customer, project, activity & so on, to which
costs are measured and assigned.3
Example:
A bicycle is a cost object
Example
when you are determining the cost
to produce a bicycle.
An activity is a basic unit of work performed
within an organization.
Example:
Setting up equipment,
moving materials, maintaining

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LO 1

Is there such a thing as TRUE


COST?

NO. It is better to be
approximately correct than
precisely inaccurate.

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LO 1

Cause
Cause &
& effect
effect relationship
relationship when
when

assigning
assigning costs
costs to
to cost
cost objects
objects

Direct costs
costs are
are easily
easily traceable
traceable
Direct
Indirect costs
costs not
not so
so easily
easily traceable
traceable
Indirect

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Traceability is the ability to assign a cost to a


cost object in an economically feasible way
by means of a cause-and-effect relationship.
Direct costs are those costs that can be
easily and accurately traced to a cost object.
Example: If a hospital is the cost object,
the cost of heating and
cooling the hospital is
a direct cost.

Indirect costs are those costs that


cannot be easily and accurately
traced to a cost object.
Example: The salary of a plant
manager, where
departments within the
plant are defined as the
cost objects.

Tracing

is the actual assignment of costs to a


cost object using an observable measure of the
resources consumed by the cost object.
Tracing costs to cost objects can occur in the
following two ways:
Direct tracing is the process of identifying and
assigning costs that are exclusively and physically
associated with a cost object to that cost object.
Driver tracing is the use of drivers to assign costs to
cost objects. Drivers are observable causal factors
that measure a cost objects resource consumption.

Cost
Cost Assignment
Assignment Methods
Methods
Cost of Resources

Direct
Tracing

Driver
Tracing

Allocation

Physical
Observation

Causal
Relationship

Assumed
Relationship

Cost Objects

BIAYA DIKLASIFIKASIKAN BERDASARKAN:


Hubungannya dengan produk
Hubungannya dengan volume produksi
Hubungannya dengan departemen produksi atau
segmen lain (departemen pembantu/ jasa)
Hubungannya dengan periode akuntansi
Hubungannya dengan suatu keputusan, tindakan, atau
evaluasi.

Bahan Baku
Langsung

Bahan
penolong

Beban
pemasaran
(ex: gaji tenaga
penjualan,
periklanan,
depresiasi
kendaraan
pemasaran)

Tenaga Kerja
Langsung
Tenaga kerja
tidak
langsung
Biaya
produksi
lainnya

Beban
administrasi
(ex: gaji staf
kantor, alat tulis
kantor, pajak
perusahaan,
depresiasi kantor)

Biaya Utama
(Prime Cost)
Biaya
overhead
Pabrik
Biaya
Manufaktur
(HPP)
Beban
Komersial
(periodik)

Biaya Operasi

Terbagi menjadi:

Biaya variabel
Biaya tetap
Biaya semi variabel

Total Dollars

Cost Per Unit

Variable Costs

Change in
proportion with
output
More output =
More cost

Unchanged in
relation to output

Fixed Costs

Unchanged in
relation to output

Change inversely
with output
More output =
lower cost per
unit

Dalam jangka panjang, pada akhirnya semua biaya


adalah bersifat variabel (bersifat tetap hanya pada
range tertentu)

DEP. PRODUKSI

DEP. JASA

Departemen yang
memproses bahan
baku hingga
menjadi produk
jadi.

Departemen yang
menyuplai/
mendukung
kebutuhan dep.
produksi

Menyerap biaya
(Ex: BB, BTKL)

Menyerap biaya
(Ex: Gaji operator
mesin, biaya
listrik)

(Ex: departemen
pengolahan,
perakitan, finishing)

PABRIK

(Ex: departemen
pemeliharaan, jasa
umum)

TOTAL BIAYA
PRODUKSI

Biaya pembelian
Bahan baku

Prinsip Normal
Costing:
BB & BTKL: Aktual
BOP: Dibebankan

Persediaan
Barang Jadi

Persediaan
Bahan
Baku

Tenaga
Kerja
Langsung

Barang Dalam
Proses (BB, BTKL,
BOP Dibebankan)

Biaya
Overhead
Pabrik

Harga Pokok
Penjualan