Professional Documents
Culture Documents
Introduction to
Managerial Accounting
Managerial Accounting:
The Cornerstone of Business Decisions,
4e
Learning Objectives
1. Explain the meaning of managerial accounting.
2. Explain the differences between managerial
accounting and financial accounting.
3. Identify and explain the current focus (fokus) of
managerial accounting.
4. Describe the role (peran) of managerial
accountants in an organization.
5. Explain the importance of ethical behavior (perilaku
etik) for managers and managerial accountants.
6. Identify three forms of certification (sertifikasi) (yang)
available to managerial accountants.
The Meaning of
Managerial Accounting
Planning
Example
Setting objectives
(tujuan pengaturan)
Improve
Quality
Identifying methods to
achieve those objectives
Supplier
Evaluation
Program
Controlling
Expected
Performa
nce
Decision Making
You Decide
What Constitutes Managerial Accounting
Information
Financial Accounting
2
and Managerial
Financial Accounting
is primarily
concerned
Accounting
with producing information for external users, including
(terutama)
Financial
Accounting
2
and Managerial
Accounting (continued)
Managerial Accounting produces information for
internal users, such as managers, executives, and
workers.
Thus (dengan demikian), managerial accounting could
be properly (secara tepat) called internal
accounting, and financial accounting could be
called external accounting.
Specifically (secara khusus), managerial accounting
identifies, collects, measures, classifies, and
reports financial and nonfinancial information that
is useful (berguna) to internal users in planning,
controlling, and decision making.
Comparison of Financial
and Managerial Accounting
2
Financial
Accounting
Managerial
Accounting
Externally focused
Objective financial
information
Financial and
information; subjective
information possible
nonfinancial
Historical orientation
(orientasi secara historikal)
Internally focused
No mandatory
(wajib)rules
Emphasis
the future
(penekanan)
on
Comparison
of
Financial
2
and Managerial Accounting
(continued)
(difokuskan)
Customer Orientation
3
Strategic
Positioning
Effective
cost information can
help the company identify
strategies that increase customer value. This is typically
done (hal ini biasanya dilakukan) through a couple (beberapa) of
general strategies:
Value Chain
(rantai nilai)
Cross-Functional
Perspective
Total Quality
3
Management
Continuous improvement
is the
Total Quality
Management
(continued)
Time As A Competitive
Element
Efficiency
5Managerial
Accounting
and Ethical Conduct
(kode etik)
Company Codes of
Ethical Conduct
Certification
The Certified
6
Management Accountant
(CMA)Accounting is
The Certificate in Management
(bersertifikat)
6 The
Certified Internal
Auditor (CIA)