BAB 1 AKUNTANSI MANAJEMEN DAN PERUBAHAN LINGKUNGAN BISNIS
Managerial
Accounting
Oleh
Bambang
Kesit
Program Studi Akuntansi,
Islamic University of Indonesia,
Yogyakarta
2010
Bab
1
Managerial
Accounting
dan
Lingkungan
Bisnis
Managerial Accounting and
Financial Accounting
Managerial accounting
provides information
for managers of an
organization who
direct and control
its operations.
Financial accounting
provides information
to stockholders,
creditors and others
who are outside
the organization.
Work of Management
Planning
Directing and
Motivating
Controlling
Planning and Control Cycle
Formulating Long-and
Short-Term Plans
(Planning)
Comparing Actual
to
Planned Performance
(Controlling)
Decision
Making
Measuring
Performance
(Controlling)
Begin
Implementing
the Plans
(Directing and
Motivating)
Differences Between Financial
and Managerial Accounting
Financial
Accounting
Managerial
Accounting
External persons who
make financial decisions
Managers who plan for
and control an organization
Historical perspective
Future emphasis
3. Verifiability
versus relevance
Emphasis on
verifiability
Emphasis on relevance
for planning and control
4. Precision versus
timeliness
Emphasis on
precision
Emphasis on
timeliness
5. Subject
Primary focus is on
the whole organization
Focuses on segments
of an organization
6. Requirements
Must follow GAAP
and prescribed formats
Need not follow GAAP
or any prescribed format
1. Users
2. Time focus
Expanding Role of Managerial
Accounting
Increasing complexity and
size of organizations
Regulatory
environment
World-wide
competition
Factors that
increase the need for
managerial accounting
information
Rapid development and
implementation of technology
Increased
emphasis
on quality
The Changing Business
Environment
A more competitive
environment emphasizing:
Higher quality products
Lower prices and costs
Global competition
Meeting and anticipating
customer needs
Business environment
changes in the past
twenty years
The Changing Business
Environment
New tools for
managers!
Just-In-Time
Total Quality
Management
Process Reengineering
Theory of Constraints
Organizational Structure
An
An organization
organization is
is aa group
group of
of people
people
united
united for
for aa common
common purpose.
purpose.
C o r p o ra te O rg a n iz a tio n C h a rt
B o a r d o f D ir e c t o r s
P r e s id e n t
P u r c h a s in g
P e rs o n n e l
V ic e P r e s id e n t
O p e r a t io n s
C h ie f F in a n c ia l
O f f ic e r
T re a s u re r
C o n t r o lle r
The Controller
The
The chief
chief accountant
accountant in
in an
an organization
organization
with
with responsibility
responsibility for:
for:
–– Financial
Financial planning
planning and
and analysis.
analysis.
–– Cost
Cost control.
control.
–– Financial
Financial reporting.
reporting.
–– Accounting
Accounting information
information systems.
systems.
Importance of Ethics
in Accounting
• Ethical accounting practices build trust and
promote loyal, productive relationships with
users of accounting information.
• Many companies and professional
organizations, such as the Institute
of Management Accountants (IMA),
have written codes of ethics which
serve as guides for employees.
IMA Code of Ethics for
Management Accountants
Competence
Competence
Confidentiality
Confidentiality
Integrity
Integrity
Objectivity
Objectivity
Resolution
Resolutionof
ofEthical
EthicalConflict
Conflict
IMA Code of Ethics for
Management Accountants
Follow applicable laws,
regulations and
standards.
Maintain
professional
competence.
Competence
Prepare complete and clear
reports after appropriate
analysis.
IMA Code of Ethics for
Management Accountants
Do not disclose confidential
information unless legally
obligated to do so.
Do not use
confidential
information for
personal
advantage.
Confidentiality
Ensure that subordinates do
not disclose confidential
information.
IMA Code of Ethics for
Management Accountants
Avoid conflicts of interest
and advise others of
potential conflicts.
Do not subvert
organization’s
legitimate
objectives.
Integrity
Recognize and
communicate personal and
professional limitations.
IMA Code of Ethics for
Management Accountants
Avoid activities that could
affect your ability to
perform duties.
Refrain from
activities
that could
discredit the
profession.
Integrity
Communicate
unfavorable as well as
favorable information.
Refuse gifts
or favors
that might
influence
behavior.
IMA Code of Ethics for
Management Accountants
Communicate information
fairly and objectively.
Objectivity
Disclose all information
that might be useful to
management.
IMA Code of Ethics for
Management Accountants
Resolution of Ethical Conflict
Follow established policies.
For unresolved ethical conflicts:
– Discuss the conflict with immediate superior.
– If immediate superior is the CEO, consider the
board of directors or the audit committee.
– Except where legally prescribed, maintain
confidentiality.
IMA Code of Ethics for
Management Accountants
Resolution of Ethical Conflict
Clarify issues in a confidential discussion with
an objective advisor.
Consult an attorney as to legal obligations.
The last resort is to resign.
TERIMA KASIH
Accounting
Oleh
Bambang
Kesit
Program Studi Akuntansi,
Islamic University of Indonesia,
Yogyakarta
2010
Bab
1
Managerial
Accounting
dan
Lingkungan
Bisnis
Managerial Accounting and
Financial Accounting
Managerial accounting
provides information
for managers of an
organization who
direct and control
its operations.
Financial accounting
provides information
to stockholders,
creditors and others
who are outside
the organization.
Work of Management
Planning
Directing and
Motivating
Controlling
Planning and Control Cycle
Formulating Long-and
Short-Term Plans
(Planning)
Comparing Actual
to
Planned Performance
(Controlling)
Decision
Making
Measuring
Performance
(Controlling)
Begin
Implementing
the Plans
(Directing and
Motivating)
Differences Between Financial
and Managerial Accounting
Financial
Accounting
Managerial
Accounting
External persons who
make financial decisions
Managers who plan for
and control an organization
Historical perspective
Future emphasis
3. Verifiability
versus relevance
Emphasis on
verifiability
Emphasis on relevance
for planning and control
4. Precision versus
timeliness
Emphasis on
precision
Emphasis on
timeliness
5. Subject
Primary focus is on
the whole organization
Focuses on segments
of an organization
6. Requirements
Must follow GAAP
and prescribed formats
Need not follow GAAP
or any prescribed format
1. Users
2. Time focus
Expanding Role of Managerial
Accounting
Increasing complexity and
size of organizations
Regulatory
environment
World-wide
competition
Factors that
increase the need for
managerial accounting
information
Rapid development and
implementation of technology
Increased
emphasis
on quality
The Changing Business
Environment
A more competitive
environment emphasizing:
Higher quality products
Lower prices and costs
Global competition
Meeting and anticipating
customer needs
Business environment
changes in the past
twenty years
The Changing Business
Environment
New tools for
managers!
Just-In-Time
Total Quality
Management
Process Reengineering
Theory of Constraints
Organizational Structure
An
An organization
organization is
is aa group
group of
of people
people
united
united for
for aa common
common purpose.
purpose.
C o r p o ra te O rg a n iz a tio n C h a rt
B o a r d o f D ir e c t o r s
P r e s id e n t
P u r c h a s in g
P e rs o n n e l
V ic e P r e s id e n t
O p e r a t io n s
C h ie f F in a n c ia l
O f f ic e r
T re a s u re r
C o n t r o lle r
The Controller
The
The chief
chief accountant
accountant in
in an
an organization
organization
with
with responsibility
responsibility for:
for:
–– Financial
Financial planning
planning and
and analysis.
analysis.
–– Cost
Cost control.
control.
–– Financial
Financial reporting.
reporting.
–– Accounting
Accounting information
information systems.
systems.
Importance of Ethics
in Accounting
• Ethical accounting practices build trust and
promote loyal, productive relationships with
users of accounting information.
• Many companies and professional
organizations, such as the Institute
of Management Accountants (IMA),
have written codes of ethics which
serve as guides for employees.
IMA Code of Ethics for
Management Accountants
Competence
Competence
Confidentiality
Confidentiality
Integrity
Integrity
Objectivity
Objectivity
Resolution
Resolutionof
ofEthical
EthicalConflict
Conflict
IMA Code of Ethics for
Management Accountants
Follow applicable laws,
regulations and
standards.
Maintain
professional
competence.
Competence
Prepare complete and clear
reports after appropriate
analysis.
IMA Code of Ethics for
Management Accountants
Do not disclose confidential
information unless legally
obligated to do so.
Do not use
confidential
information for
personal
advantage.
Confidentiality
Ensure that subordinates do
not disclose confidential
information.
IMA Code of Ethics for
Management Accountants
Avoid conflicts of interest
and advise others of
potential conflicts.
Do not subvert
organization’s
legitimate
objectives.
Integrity
Recognize and
communicate personal and
professional limitations.
IMA Code of Ethics for
Management Accountants
Avoid activities that could
affect your ability to
perform duties.
Refrain from
activities
that could
discredit the
profession.
Integrity
Communicate
unfavorable as well as
favorable information.
Refuse gifts
or favors
that might
influence
behavior.
IMA Code of Ethics for
Management Accountants
Communicate information
fairly and objectively.
Objectivity
Disclose all information
that might be useful to
management.
IMA Code of Ethics for
Management Accountants
Resolution of Ethical Conflict
Follow established policies.
For unresolved ethical conflicts:
– Discuss the conflict with immediate superior.
– If immediate superior is the CEO, consider the
board of directors or the audit committee.
– Except where legally prescribed, maintain
confidentiality.
IMA Code of Ethics for
Management Accountants
Resolution of Ethical Conflict
Clarify issues in a confidential discussion with
an objective advisor.
Consult an attorney as to legal obligations.
The last resort is to resign.
TERIMA KASIH