Akuntansi biaya I (The Accountant’s Role in the Organization )

Accounting Disciplines

  • Financial Accounting – focus on external users and GAAP rules
  • Managerial Accounting – focus on internal users and is not necessarily GAAP-driven.  Also provides data for financial accounting.  This includes:
  • Cost Accounting
  • Cost Management

Strategy and Management Accounting

n  Strategy – specifies how an organization matches its own capabilities with the opportunities in the marketplace to accomplish its objectives

n  Strategic Cost Management – focuses specifically on the cost dimension within the overall strategy

n  Management accounting helps answer questions such as:

n  Who are our most important customers?

n  What substitute products exist?

n  What is our critical resource?

n  Will we have enough cash to support our strategy?

Management accounting and value

n  Creating value is an important part of planning and implementing strategy

n  Value is the usefulness a customer gains from a company’s product or service

n  Value Chain is the sequence of business functions in which customer usefulness is added to products or services

Management Accounting and Value

n  The Value Chain consists of all activities associated with providing a product or service, its include:

n  Research and Development

n  Design

n  Production

n  Marketing

n  Distribution

n  Customer Service

n  Management accounting can provide information in each of these areas

n  Analysis can also include the supply chain

n  Supply chain consists of all activities from receipt of an order to product or service delivery

Value Chain and Supply Management

Managing the value chain and supply chain requires:

  • Technological changes such as enterprise resource planning (ERP) to centralize and integrate information
  • Just-in-time inventory methods to deliver goods just in time for use, lowering inventory costs

Value Chain and Supply Management

  • Managing the value chain and supply chain requires:
  • Technological changes such as enterprise resource planning (ERP) to centralize and integrate information
  • Just-in-time inventory methods to deliver goods just in time for use, lowering inventory costs

Published in: on Mei 18, 2010 at 8:09 am  Tinggalkan sebuah Komentar  

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