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    Managerial Accounting: Program Studi Akuntansi

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    goeswids
    This document provides an overview of managerial accounting and the environment in which it operates. It discusses how managerial accounting provides information to managers for planning, directing, motivating and controlling organizational operations, unlike financial accounting which provides information to external stakeholders. It also outlines the planning and control cycle, differences between financial and managerial accounting, and the expanding role of managerial accounting in increasingly complex organizations. Finally, it discusses the importance of ethics in accounting and provides an overview of the IMA code of ethics for management accountants.

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    Managerial Accounting: Program Studi Akuntansi

    Uploaded by

    goeswids
    27 views22 pages
    This document provides an overview of managerial accounting and the environment in which it operates. It discusses how managerial accounting provides information to managers for planning, directing, motivating and controlling organizational operations, unlike financial accounting which provides information to external stakeholders. It also outlines the planning and control cycle, differences between financial and managerial accounting, and the expanding role of managerial accounting in increasingly complex organizations. Finally, it discusses the importance of ethics in accounting and provides an overview of the IMA code of ethics for management accountants.

    Original Description:

    Akuntansi manajemen

    Original Title

    b1 Ma Lingkungan

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    This document provides an overview of managerial accounting and the environment in which it operates. It discusses how managerial accounting provides information to managers for planning, directing, motivating and controlling organizational operations, unlike financial accounting which provides information to external stakeholders. It also outlines the planning and control cycle, differences between financial and managerial accounting, and the expanding role of managerial accounting in increasingly complex organizations. Finally, it discusses the importance of ethics in accounting and provides an overview of the IMA code of ethics for management accountants.

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Download as ppt, pdf, or txt
    27 views22 pages

    Managerial Accounting: Program Studi Akuntansi

    Uploaded by

    goeswids
    This document provides an overview of managerial accounting and the environment in which it operates. It discusses how managerial accounting provides information to managers for planning, directing, motivating and controlling organizational operations, unlike financial accounting which provides information to external stakeholders. It also outlines the planning and control cycle, differences between financial and managerial accounting, and the expanding role of managerial accounting in increasingly complex organizations. Finally, it discusses the importance of ethics in accounting and provides an overview of the IMA code of ethics for management accountants.

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    © All Rights Reserved
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    Download as ppt, pdf, or txt
    of 22

    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 Financial accounting
    provides information provides information
    for managers of an to stockholders,
    organization who creditors and others
    direct and control who are outside
    its operations. the organization.
    Work of Management

    Planning
    Directing and
    Motivating

    Controlling
    Planning and Control Cycle
    Formulating Long-and Begin
    Short-Term Plans
    (Planning)

    Comparing Actual Implementing


    to Decision the Plans
    Planned Performance Making (Directing and
    (Controlling) Motivating)

    Measuring
    Performance
    (Controlling)
    Differences Between Financial
    and Managerial Accounting
    Financial Managerial
    Accounting Accounting
    1. Users External persons who Managers who plan for
    make financial decisions and control an organization
    2. Time focus Historical perspective Future emphasis
    3. Verifiability Emphasis on Emphasis on relevance
    versus relevance verifiability for planning and control
    4. Precision versus Emphasis on Emphasis on
    timeliness precision timeliness
    5. Subject Primary focus is on Focuses on segments
    the whole organization of an organization
    6. Requirements Must follow GAAP Need not follow GAAP
    and prescribed formats or any prescribed format
    Expanding Role of Managerial
    Accounting
    Increasing complexity and
    size of organizations
    Regulatory
    environment
    Factors that
    Increased
    increase the need for
    emphasis
    managerial accounting
    on quality
    information
    World-wide
    competition
    Rapid development and
    implementation of technology
    The Changing Business
    Environment

    A more competitive
    environment emphasizing:
     Higher quality products
     Lower prices and costs
     Global competition Business environment
    changes in the past
     Meeting and anticipating
    customer needs twenty years
    The Changing Business
    Environment

    New tools for


    managers!

    Just-In-Time
    Total Quality
    Management
    Process Reengineering
    Theory of Constraints
    Organizational Structure
    An organization is a group of people
    united for a common purpose.

    Corporate Organization Chart


    Board of Directors

    President

    Purchasing Personnel Vice President Chief Financial


    Operations Officer

    Treasurer Controller
    The Controller
    The chief accountant in an organization
    with responsibility for:
    – Financial planning and analysis.
    – Cost control.
    – Financial reporting.
    – Accounting information 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

    Confidentiality

    Integrity

    Objectivity

    Resolution of Ethical 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 Confidentiality
    personal
    advantage.
    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
    Integrity
    objectives.

    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 Refuse gifts


    activities or favors
    that could Integrity that might
    discredit the influence
    profession. behavior.
    Communicate
    unfavorable as well as
    favorable information.
    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

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