Copyright 2009 by The McGraw-Hill Companies, Inc. All rights reserved.

McGraw-Hill/Irwin
SESI 01:
KONSEP
AKUNTANSI
MANAJ EMEN
&
PERILAKU BIAYA
Materi: Bersumber dari PPT Buku Managerial Accounting Ronald W. Hilton
Tak Kenal Maka TaK SaYang..
TAK KENAL MAKA TAK SAYANG...
NAMA : ACHMAD ZAKY,SE.,MSA.,Ak.,SAS.,CMA.,CA
NICK NAME : BANG JACK / ABU DZAKY
TTL : MALANG,24 OKTOBER 1984
BLOG : keuangansyariah.lecture.ub.ac.id
PENGALAMAN:
STAFF AKADEMIK JAFEB UB
KETUA & TRAINER TETAP IFAS
KABID PENGAWASAN KEUANGAN - SPI UB
AUDITOR KAP KBAA
TRAINER TETAP CAAT FORUM
SEKRETARIS PROGRAM PPAk JAFEB UB (s/d 2014)
STAF KEUANGAN PPAk JAFEB UB (s/d 2010)
Deskripsi Matakuliah
Matakuliah ini merupakan kelanjutan dari mata kuliah
yang sama pada program S1, dimana penekanan
pada kuliah ini adalah mengenai penerapan konsep-
konsep tersebut dalam dunia praktek. Selain itu, juga
akan dibahas perkembangan muthakhir dalam bidang
akuntansi manajemen, seperti:
activity-based costing, dan
quality costing, target costing.
Mata kuliah ini merupakan mata kuliah tingkat lanjutan.
Pemahanan mengenai basic management accounting
harus sudah dimiliki oleh mahasiswa untuk bisa
mengikuti mata kuliah ini dengan baik.
1-4
Metode Pengajaran
Kuliah akan diselenggarakan dengan model
diskusi dengan mempergunakan kasus-
kasus yang diberikan.
Peserta pendidikan profesi diwajibkan
untuk membaca materi yang ada dan
membahas kasus-kasus yang diberikan.
Partisipasi aktif peserta pendidikan
profesi dalam diskusi sangat dibutuhkan, dan
akan menentukan nilai akhir.
1-5
1-6
Managerial accounting is the process of
Identifying
Measuring
Analyzing
Interpreting
Communicating information
Define Managerial Accounting
1-7
Managing Resources, Activities,
and People
An organization . . .
Acquires Resources
Hires People
Organized set
of activities
Decision
Making
Planning
Directing
Controlling
1-8
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 organizations goals.
Measuring performance of activities, managers,
and other employees.
Assessing the organizations competitive position.
1-9
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
only for management.
Required and must conform to generally accepted
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
various other sources, such as rates of effective
products manufactured, physical quantities of
material and labor used in production, occupancy
rates in hotels and hospitals, and average take-off
delays in airlines.
Almost exclusively drawn from the organization's
basic accounting system, which accumulates
financial information.
Nature of Reports and
Procedures
Reports often focus on subunits within the
organization, such as departments, divisions,
geographical regions, or product lines. Based on a
combination of historical data, estimates, and
projections of future events.
Reports focus on the enterprise in its entirety.
Based almost exclusively on historical transaction
data.
1-10
Major Themes in Managerial
Accounting
Managerial
Accounting
Information
and Incentives
Costs and
Benefits
Evolution and
Adaptation
Behavioral
Issues
1-11
Evolution and Adaptation in
Managerial Accounting
E-Business
Service vs.
Manufacturing Firms
Emergence of New
Industries
Global Competition
Focus on the Customer
Cross-Functional Teams
Product Life Cycles
Time-Based
Competition
Information and
Communication
Technology
Just-in-Time Inventory
Total Quality Management
Continuous Improvement
Change
1-12
Objectives
Measure the cost of resources
consumed.
Identify and eliminate non-
value-added costs.
Determine efficiency and
effectiveness of major
activities.
Identify and evaluate new
activities that can improve
performance.
Cost Management Systems
Cost
Management
System
1-13
Product
Design
Research
and
Development
Strategic Cost Management and
the Value Chain
Securing raw
materials and
other resources
Production
Marketing
Distribution
Customer
Service
Start
1-14
Managerial Accounting as a Career
Professional Organizations
Institute of Management Accountants (IMA) USA
Institut Akuntan Manajemen Indonesia (IAMI) - Indonesia
Publishes
Management
Accounting
and research
studies.
Administers
Certified
Management
Accountant
program
Develops
Standards of
Ethical
Conduct for
Management
Accountants
Copyright 2009 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin
KONSEP
BIAYA
1-16
Types of Production Processes
Type of Production Description of Example of
Process Process Manufacturer
Job Shop Low volume Disney
Little standardization
Unique products
Batch Multiple products Caterpillar
Low volume
Assembly Line A few major products Ford
Higher volume
Mass Customization High volume Dell
Many standardized components
Customized combination of components
Continuous Flow High volume Exxon
Highly standardized commodity products
1-17
Manufacturing Costs
The
Product
Direct
Labor
Manufacturing
Overhead
Direct
Material
1-18
Classifications of Costs in
Manufacturing Companies
Prime
Cost
Conversion
Cost
Manufacturing costs are often
combined as follows:
Direct
Material
Direct
Labor
Manufacturing
Overhead
1-19
Manufacturing Cost Flows
Manufacturing
Overhead
Direct Material
Direct Labor
Finished
Goods
Inventory
Cost of
Goods
Sold
Work in
Process
Inventory
1-20
Activities that cause costs to be
incurred are called COST DRIVERS
Cost Driver Examples
Activity Cost Driver
Machining operations Machine hours
Setup Setup hours
Production scheduling Manufacturing orders
Inspection Pieces inspected
Purchasing Purchase orders
Shop order handling Shop orders
Valve assembly support Customer
Requisitions
1-21
Cost Classifications
Summary of Variable and Fixed Cost Behavior
Cost In Total Per Unit
Total variable cost changes Variable cost per unit
Variable as activity level changes. remains the same over
wide ranges of activity.
Total fixed cost remains Fixed cost per unit
Fixed the same even when the goes down as activity
activity level changes. level goes up.
1-22
Various Costs
Direct costs: Costs that can be easily and conveniently traced to a
product or department.
Indirect costs: Costs that must be allocated in order to be assigned to a
product or department.
Controllable and Uncontrollable Costs: A cost that can be significantly
influenced by a manager is a controllable cost.
Opportunity Costs: The potential benefit that is given up when one
alternative is selected over another.
Sunk Costs: All costs incurred in the past that cannot be changed by any
decision made now or in the future are sunk costs. Sunk costs should
not be considered in decisions.
Differential Costs: Costs that differ between alternatives.
Marginal Cost: The extra cost incurred to produce one additional unit.
Average Cost: The total cost to produce a quantity divided by the
quantity produced.
Copyright 2009 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin
PERILAKU
BIAYA
6-24
Cost
prediction
Using knowledge
of cost behavior
to forecast
level of cost at
a particular
activity. Focus
is on the future.
Introduction
Cost
behavior
Relationship
between
cost and
activity.
Process of
determining
cost behavior,
often focusing
on historical
data.
Cost
estimation
6-25
Total Variable Cost Example
Your total Pay Per View bill is based on how many
Pay Per View shows that you watch.
Number of Pay Per
View shows watched
T
o
t
a
l

P
a
y

P
e
r

V
i
e
w

B
i
l
l
6-26
Variable Cost Per Unit Example
Number of Pay Per
View shows watched
C
o
s
t

p
e
r

P
a
y

P
e
r

V
i
e
w
s
h
o
w
The cost per Pay Per View show is constant. For
example, $4.95 per show.
6-27
Step-Variable Costs
Activity
C
o
s
t
Total cost remains
constant within a
narrow range of
activity.
6-28
Total Fixed Cost Example
Your monthly basic cable TV bill probably does not
change no matter how many hours you watch.
Number of hours watched
M
o
n
t
h
l
y

B
a
s
i
c
C
a
b
l
e

B
i
l
l
6-29
R
e
n
t

C
o
s
t

i
n

T
h
o
u
s
a
n
d
s

o
f

D
o
l
l
a
r
s
0 1,000 2,000 3,000
Rented Area (Square Feet)
30
60
90
Total cost doesnt change for a wide range of activity,
and then jumps to a new higher cost for the next
higher range of activity.
Step-Fixed Costs
6-30
Fixed Monthly
Utility Charge
Variable
Utility Charge
Activity (Kilowatt Hours)
T
o
t
a
l

U
t
i
l
i
t
y

C
o
s
t
Semivariable Cost
Slope is
variable cost
per unit
of activity.
6-31
Engineered, Committed and
Discretionary Costs
Discretionary
May be altered in the
short term by current
managerial decisions.
Committed
Long-term, cannot be
reduced in the short
term.
Engineered
Physical relationship
with activity measure.
Depreciation on
Buildings and
equipment
Advertising and
Research and
Development
Direct
Materials
6-32
Account Classification Method
Cost estimates are based on a
review of each account making up
the total cost being analyzed.
6-33
Visual-Fit Method
Vertical distance
is total cost,
approximately
$16,000.
0 1 2 3 4
*
T
o
t
a
l

C
o
s
t

i
n
1
,
0
0
0

s

o
f

D
o
l
l
a
r
s
10
20
0
*
*
*
*
*
*
*
*
*
Activity, 1,000s of Units Produced
Estimated fixed cost = $10,000
A scatter diagram of past cost behavior
may be helpful in analyzing mixed costs.
6-34
OwlCo recorded the following production activity
and maintenance costs for two months:
Using these two levels of activity, compute:
the variable cost per unit.
the total fixed cost.
The High-Low Method
Units Cost
High activity level 9,000 9,700 $
Low activity level 5,000 6,100
6-35
Units Cost
High activity level 9,000 9,700 $
Low activity level 5,000 6,100
Change 4,000 3,600 $
Unit variable cost = $3,600 4,000 units = $.90 per unit
Fixed cost = Total cost Total variable cost
Fixed cost = $9,700 ($.90 per unit 9,000 units)
Fixed cost = $9,700 $8,100 = $1,600
The High-Low Method
REFERENSI : WAJIB
Ronald Hilton,
Managerial
Accounting:
Creating Value in
a Dynamic
Business
Environment, 7
th
Edition: McGraw-
Hill (2008) (RH).
1-36
REFERENSI : PENDUKUNG
Don Hansen and
Maryanne
Mowen, Cost
Management;
Accounting and
Control, 5
th
ed,
Thomson-
Southwestern,
2006 atau edisi
terbaru (HM)
1-37
REFERENSI : PENDUKUNG
John K. Shank,
Cases in Cost
Management; A
Strategic
Emphasis, 3
rd
edition,
Thompson-
Southwestern,
2006.
1-38
SILABUS PERKULIAHAN
1-39
SILABUS PERKULIAHAN
1-40
SILABUS PERKULIAHAN
1-41
SILABUS PERKULIAHAN
1-42
Penilaian
Partisipasi/Keaktifan 20%
Analisis Kasus dan Presentasi 20%
Penulisan & Penyajian Makalah 10%
Middle Test 25%
Final Test 25%
PENUGASAN RUTIN
1-44
1-45
End of Sesion 1