Page 7 - Modul CA - Akuntansi Manajemen Lanjutan (Plus Soal)

AKUNTANSI MANAJEMEN LANJUTAN

BAB VIII
AKUNTANSI MANAJEMEN LINGKUNGAN .................................................................................................... 75
8.1 Latar Belakang .................................................................................................................................................... 76
8.2 Fungsi Akuntansi Manajemen Lingkungan ................................................................................................... 76
8.3 Pengelolaan dan Pengendalian Biaya Lingkungan ........................................................................................ 76
8.3.1 Biaya Lingkungan yang Bersifat Pencegahan (Environmental Prevention Costs) ......................... 77
8.3.2 Biaya Lingkungan yang Bersifat Pemeriksaan (Environmental Appraisal Costs) .......................... 77
8.3.3 Biaya Lingkungan karena adanya Kegagalan Internal
(Environmental Internal Failure Costs) ............................................................................................... 77
8.4.4 Biaya Lingkungan karena adanya Kegagalan Eksternal
(Environmental External Failure Costs) .............................................................................................. 77
8.4 Pengelolaan Biaya Lingkungan ........................................................................................................................ 78
8.5 Triple Bottom Accounting ............................................................................................................................... 78
BAB IX
LANDASAN SISTEM PENGENDALIAN STRATEJIK .......................................................................................... 81
9.1 Latar Belakang .................................................................................................................................................... 82
9.2 Arti dan Definisi Sistem Pengendalian Stratejik ............................................................................................ 82
9.3 Four Levers of Control ..................................................................................................................................... 82
9.3.1 Belief System ........................................................................................................................................ 83
DOKUMEN
9.3.2 Boundary System ................................................................................................................................. 84
9.3.3 Diagnostic Control System .................................................................................................................. 85
9.3.4 Interactive Control System .................................................................................................................. 85

BAB X
IAI
PROSES PENYUSUN ANGGARAN ................................................................................................................... 89
10.1 Latar Belakang .................................................................................................................................................... 90
10.2 Arti dan Tujuan Penyusunan Anggaran ......................................................................................................... 90
10.3 Kelemahan-Kelemahan Anggaran ................................................................................................................... 91
10.4 Cara Penyusunan Anggaran ............................................................................................................................. 91
10.5 Penyusunan Anggaran dengan Mempergunakan Konsep Three Wheels of Profit Plan ............................ 92
10.6 Penyusunan Anggaran Induk (Master Budget) .............................................................................................. 93
10.7 Penyusunan Anggaran Penjualan .................................................................................................................... 94
10.8 Anggaran Produksi ............................................................................................................................................ 96
10.9 Angaran Biaya .................................................................................................................................................... 97
10.9.1 Penyusunan Anggaran dengan Mempergunakan Standar .............................................................. 97
10.9.2 Penyusunan Anggaran Biaya Bahan Mentah Langsung ................................................................... 97
10.9.3 Penyusunan Anggaran Biaya Buruh Langsung ................................................................................. 98
10.9.4 Anggaran Biaya Overhead Pabrika ...................................................................................................... 100
10.9.5 Activity Based Budgeting .................................................................................................................... 101
10.10 Proses Penyusunan Forecast .......................................................................................................................... 102
10.11 Beyond Budgeting ............................................................................................................................................ 102

Ikatan Akuntan Indonesia v