PERAN DAN KONSEP

DASAR AKUNTANSI
MANAJEMEN
D. Agus Harjito, Ph. D, CFP
Pokok Bahasan
Silabus
Sistem Informasi Akt Manajemen
Tema baru dalam Akmen
Peran dan perilaku etis Akuntan
Manajemen
Sertifikasi
Metode, teknik pembebanan biaya
Biaya Produk dan Jasa
Laporan Keuangan Eksternal
Tujuan Akuntansi Manajemen
Costing sektor jasa, produk dan
tujuan lain untuk kepentingan
manajemen
Perencanaan, controlling,
evaluating, & continuous
improvement;
Pengambilan keputusan
Kebutuhan Informasi
Manajemen
INPUTS PROCESSES OUTPUTS
USERS
Economic
Events
Collecting,
Measuring,
Storing,
Analyzing,
Reporting,
Managing
Special Reports,
Product Costs,
Customer Costs,
Budgets,
Performance
Reports, Personal
Communication
Akuntansi Manajemen vs Akuntansi Keuangan
Sumber: Hansen & Mowen (2009)
Tema Baru dalam
Akt.Manajemen
6
Need for innovation and relevant produces:
Activity based management
Customer orientation
Cross functional perspective
Need for innovation and relevant produces
TQM emphasized continuous improvement
Time becomes a competitive advantage for the firm
who an compress the value chain
Improving efficiency for profit performance
E-business for cost reduction
Peran dan perilaku etis Akuntan Manajemen
Pendukung utama manajemen dalam semua
tahap pengambilan keputusan.

Tetap menjaga prilaku etis:
Kode Etik Perusahaan
Sarbanes-Oxley requirements
IMA standards of conduct for management accountants
ensure that management accountants maintain
Competence
Confidentiality
Integrity
Objectivity
Ability for conflict resolution
Sertifikasi
Memberikan keyakinan bahwa seorang akuntan telah
memiliki pendidikan dan pengalaman suatu bidang dan
telah lolos dalam ujian kualifikasi/sertifikasi.

CMA/CPMA (Certified Management Accountant)
CPA (Certified Public Accountant)
CIA (Certified Internal Auditor)
SAS (Sertifikasi Akuntansi Syariah)
CSRS (Certified Sustainibility Reporting Specialist)
CPSAK (Certified PSAK)
AAP (Ahli Akuntansi Pemerintahan)
CFP (Certified Financial Planner)

COST: Definition
9
Cost is the cash or cash-
equivalent value sacrificed for
goods and services that is
expected to bring a current or
future benefit to the
organization.
1

1
Hansen & Mowen, 2007, p. 35.
OPPORTUNITY COST: Definition
10
Opportunity cost is the benefit
given up or sacrificed when one
alternative is chosen over
another.
2

2
Hansen & Mowen, 2007, p. 35.
COST OBJECT: Definition
11
A cost object is any item such
as product, customer, project,
activity & so on, to which costs
are measured and assigned.
3

3
Hansen & Mowen, 2007, p. 35.
Metode, teknik pembebanan
biaya
Merupakan hubungan kausal pada saat
membebankan suatu biaya pada suatu obyek
biaya (cost object)

Biaya Produk dan Jasa
Tangible products are goods
produced by converting raw
materials.
Example: televisions, hamburgers
Services are intangible products.
Example: dental or medical care.
Biaya Produk dan Jasa
Direct Material
Direct Labor
Overhead Cost
Prime Cost
Conversion Cost
Selling & Administrative
INCOME STATEMENT:
Manufacturing Firm
15
COST OF GOODS
MANUFACTURED
16
FBM ABM