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Chapter One

The Changing Role of

Managerial Accounting
in a Dynamic Business
Environment
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Managing Resources, Activities,
and People
An organization . . .
Directing

Acquires Resources Decision

Organized
Organized setset Making
of
of activities
activities

Controlling Planning
Hires People
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How Managerial Accounting Adds
Value to the Organization
 Providing
 Providing information
information forfor decision
decision making
making and
and
planning.
planning.
 Assisting
 Assisting managers
managers in in directing
directing and
and
controlling
controlling activities.
activities.
 Motivating
 Motivating managers
managers and and other
other employees
employees
towards
towards organization’s
organization’s goals.
goals.
 Measuring
 Measuring performance
performance of of activities,
activities,
managers,
managers, andand other
other employees.
employees.
 Assessing
 Assessing the
the organization’s
organization’s competitive
competitive
position.
position.
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Implementasi? - 1
 Pengukuran kinerja manajer dan
karyawan?
 Pembuatan anggaran operasional dan
keuangan?
 Pembuatan laporan kinerja
(pembandingan antara anggaran dan
realisasi)?
 Implementasi BSC?
 Perhitungan kos produk/jasa/aktifitas?
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Implementasi? -2
 Analisis pangsa pasar dan analisis
pesaing?
 Analisis variance?
 Analisis differensial?
 Analisis profitabilitas lini produk?

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Problem-Solving, Scorekeeping and
Attention Directing Role
 Problem solving – of the several
alternatives available, which is the best?
 Scorekeeping – how we are doing?
Accumulating data and reporting results to
management describing how the
organization is doing and how well it is
implementing a strategies.
 Attention directing – what opportunities
and problems should managers focus on?

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Example
 Interpreting differences between actual results
and budgeted amounts in a shipping manager’s
performance report at a Daewoo distribution
center
 Preparing a report showing the benefits of
leasing motor vehicles rather than owning them
 Preparing a journal entries for depreciation on
the personnel manager’s office equipment at
Citibank
 Preparing a customer’s monthly statement for a
Sears store
 Processing the weekly payroll for the Harvard
University Maintenance Department
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Example - continued
 Explaining the product-design manager’s
performance report at a Chrysler division
 Analyzing the costs of different ways to
blend materials in the foundry of a General
Electric plant
 Interpreting why an IBM sales district did
not meet its sales quota

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The Balanced Scorecard

How do we look Financial Perspective
to owner’s? Goals Measures

In which activities
must we excel?

Customer Perspective Operations Perspective
Goals Measures Goals Measures
How do customers
see us?

Innovation Perspective How can we

continue to
Goals Measures improve?
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Managerial versus Financial
Accounting
Accounting
Accounting System
System
(accumulates
(accumulates financial
financial and
and
managerial
managerial accounting
accounting data)
data)

Managerial
Managerial Accounting
Accounting Financial
Financial Accounting
Accounting
Information
Information for
for decision
decision Published
Published financial
financial
making,
making, and
and control
control statements
statements andand other
other
of
of an
an organization’s
organization’s financial
financial reports.
reports.
operations.
operations.
Internal External
Users Users
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Managerial versus Financial
Accounting
Managerial Accounting Financial Accounting
Users of information Managers within company Interested outside parties
Regulation Required. Must comform to
Not required because for internal
GAAP which is regulated by
use only
FASB and SEC.
Basic accounting system plus Almost exclusively from the
Source of Data
various other sources basic accounting system
Reports often focus on subunits. Reports focus on the enterprise
Nature of Reports Based on a combination of in its entirety. Based on
and Procedures historical data, estimates, and historical transactions.
projections of future events.

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Line and Staff Positions

A
 A line
line position
position isis A
 A staff
staff position
position
directly
directly involved
involved in in supports
supports and
and assists
assists
achieving
achieving thethe basic
basic line
line positions.
positions.
objectives
objectives of of an
an 
 Example:
Example: AA cost
cost
organization.
organization. accountant
accountant in
in the
the
Example: manufacturing
manufacturing plant.
plant.

 Example: AA production
production
supervisor
supervisor in
in aa
manufacturing
manufacturing plant
plant..

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Evolution and Adaptation in
Managerial Accounting
Service Vs. Manufacturing Computer-Integrated
Firms Manufacturing
Information and
Emergence of New
Communication
Industries Change Technology
Global Competition Product Life Cycles
Total Quality
Focus on the Customer
Management
Cross-Functional Teams Time-Based Competition
Continuous Improvement Just-in-Time Inventory
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Strategic Cost Management and
the Value Chain

Product
Product
Design
Design
Production
Production
Research
Research
and
and
Development
Development Marketing
Marketing
Securing
Securing raw
raw
materials
materials and
and Distribution
Distribution
other
other resources
resources
Customer
Customer
Start Service
Service

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Professional Ethics
Competence
Confidentiality
Integrity
Objectivity
Resolution of Ethical Conflict

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End of Chapter 1

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