Page 5 - Modul CA - Akuntansi Manajemen Lanjutan (Plus Soal)

AKUNTANSI MANAJEMEN LANJUTAN

DAFTAR ISI

BAB I
SISTEM INFORMASI AKUNTANSI KEUANGAN DAN AKUNTANSI MANAJEMEN ................................ 1
1.1 Latar belakang .................................................................................................................................................... 2
1.2 Sistem Informasi Akuntansi Keuangan........................................................................................................... 2
1.3 Karakteristik Sistem Akuntansi Manajemen .................................................................................................. 2
1.4 Tahap Pengembangan Sistem Akuntansi Perusahaan................................................................................... 5
1.5 Akuntansi Biaya (Cost Accounting) .................................................................................................................. 6
1.6 Pembahasan Topik dalam Akuntansi Biaya ................................................................................................... 7
1.6.1 Sistem Biaya Pesanan (Job Order Costing) .......................................................................................... 7
1.6.2 Sistem Biaya Proses (Proses Costing System) ...................................................................................... 8
1.6.3 Joint Cost ............................................................................................................................................. 8
1.6.4 Alokasi Biaya Departemen Penunjang (Support Department Cost Allocation) ............................... 9
1.6.5 Perlakuan Akuntansi untuk Barang Cacat ......................................................................................... 10
BAB II
PENGEMBANGAN SISTEM MANAJEMEN BIAYA ........................................................................................ 13
2.1 Latar Belakang .................................................................................................................................................... 14
DOKUMEN
2.2 Perbedaan Tradisional dengan Activity Based Costing .................................................................................. 14
2.2.1 Ilustrasi Pembebanan Biaya Berdasarkan Activity Based Costing ..................................................... 15
2.2.2 Ilustrasi Pembenan Biaya Secara Tradisional .................................................................................... 17
2.3 Alasan Perbedaan Hasil Alokasi Tradisional dengan Activity Based Costing ............................................ 18
2.4 Langkah-Langkah Perbaikkan Profitabilitas Produk .................................................................................... 19
IAI
2.5 Actiivity Based Costing dengan Idle Capacity (Time Driven Activity Based Costing) ................................ 20
2.6 Activity Based Costing dengan PersamaanWaktu (Time Equation) ............................................................. 23
2.7 Activity Based Costing untuk Perusahaan Jasa ............................................................................................... 24

BAB III
PENGGUNAAN SITEM MANAJEMEN BIAYA UNTUK EFFISIANSI .............................................................. 27
3.1 Latar Belakang .................................................................................................................................................... 28
3.2 Operating Activity Based Management ............................................................................................................ 28
3.3 Effisiensi Biaya dalam Operating Activity Based Management ..................................................................... 30
3.4 Biaya Kualitas (Cost of Quality) ........................................................................................................................ 31
3.5 Biaya Kualitas Tersembunyi (Hidden Quality Costs) ..................................................................................... 33
3.6 Lean Production ................................................................................................................................................. 33

BAB IV
PENGGUNAAN SISTEM MANAJEMEN BIAYA UNTUK PENGAMBILAN KEPUTUSAN
STRATEJIK-PELANGGAN .................................................................................................................................. 37
4.1 Latar Belakang .................................................................................................................................................... 38
4.2 Permasalahan dalam Perhitungan Profitabilitas Pelanggan ....................................................................... 38
4.3 Analisis Profitabilitas Pelanggan dengan Activity Based Costing ................................................................. 39
4.4 Meningkatkan Profitabilitas Pelanggan .......................................................................................................... 40
4.5 Menghubungkan Profitabilitas dan Loyalitas Pelanggan .............................................................................. 41
4.6 Customer Lifetime Value ................................................................................................................................. 42

Ikatan Akuntan Indonesia iii