Page 8 - Modul CA - Akuntansi Manajemen Lanjutan (Plus Soal)
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AKUNTANSI MANAJEMEN LANJUTAN
BAB XI
SISTEM PENGENDALIAN STRATEJIK – PENEKANAN PADA PENGENDALIAN KEUANGAN ................. 105
11.1 Latar Belakang .................................................................................................................................................... 106
11.2 Jenis-Jenis Pusat Pertanggungjawaban (Responsibility Center) ................................................................... 106
11.2.1 Cost center (Pusat Biaya) ....................................................................................................................... 106
11.2.2 Analisis Varians untuk Pusat Pendapatan (Revenue Center) ........................................................... 110
11.2.3 Analisis Pertanggungjawaban Profit Center ..................................................................................... 116
11.2.4 Analisis Pertanggungjawaban Investment Center ............................................................................ 117
11.3 Transfer Pricing ................................................................................................................................................... 121
BAB XII
SISTEM PENGENDALIAN STRATEJIK TERINTEGRASI ........................................................................... 125
12.1 Latar Belakang .................................................................................................................................................... 126
12.2 Alasan Pentingnya Balanced Scorecard bagi Perusahaan.............................................................................. 126
12.3 Perspektif Keuangan .......................................................................................................................................... 128
12.4 Perspektif Pelanggan .......................................................................................................................................... 128
12.5 Perspektif Proses Internal Bisnis (Internal Business Process) ....................................................................... 130
12.6 Proses Pengelolaan Operasi (Operation Management Process) .................................................................... 130
12.7 Proses Penelolaan Pelanggan (Customer Management Process) .................................................................. 130
12.8 Proses Inovasi (Innovation Process) ................................................................................................................. 131
DOKUMEN
12.9 Proses yang Terkait dengan Hukum dan Lingkungan Sosial ....................................................................... 131
12.10 Perspektif Pembelajaran dan Pertumbuhan ................................................................................................... 132
12.11 Balanced Scorecard ......................................................................................................................................... 133
BAB XIII
IAI
SISTEM PENGENDALIAN STRATEJIK – PROSES PEMBANGUNAN AWARENESS DAN
KESELARASAN (ALIGNMENT) ............................................................................................................. 137
13.1 Latar Belakang .................................................................................................................................................... 138
13.2 Membangun Keselarasan (Alignment) ............................................................................................................ 138
13.2.1 Vertical Alignment .............................................................................................................................. 139
13.2.2 Horizontal Alignment ......................................................................................................................... 140
13.3 Membangun Awarness ................................................................................................................................... 140
13.4 Penyebab Kegagalan Balanced Scorecard ...................................................................................................... 141
BAB XIV
PENILAIAN KINERJA ........................................................................................................................... 143
14.1 Latar Belakang .................................................................................................................................................... 144
14.2 Instrinsic Reward dan Extrinsic Reward ........................................................................................................ 144
14.3 Pay for Performance System ............................................................................................................................. 144
14.4 Bentuk-Bentuk Sistem Kompensasi Perusahaan ........................................................................................... 146
14.5 Penentuan Bonus Pool ...................................................................................................................................... 147
14.6 Formula Alokasi ................................................................................................................................................. 148
14.7 Penggunaan Balance Scorecard untuk Penilaian Kinerja ............................................................................. 148
14.8 Kondisi yang Mempengaruhi Penggunaan Sistem Kompensasi ................................................................ 149
vi Ikatan Akuntan Indonesia
