Rabu, 29 Oktober 2014

MAKALAH MANAGERIAL ACCOUNTING



                                                                CHAPTER1
1.1 Background

managerial accounting as an accounting type can becompared to financial accounting because it has different characteristics due to differences inuser/usersof financial information.

Financial Accounting required to meet the financial informationthat is already availableby top management an dout side parties.

Managerial accountingis necessary toful fill the purposes of management(different reports todifferentmanagers) in implementing planning and pengendaliaan company. Management accounting informationis not distributedtoparties outside the company.
 Managerial Accounting
managerial use it data historis and or a the estimatting data that to assist management in operation day-day also coming planning. main Aim from management is to give it the decision with  information that relevant to side company intern.
1.2  Defenition managerial accounting

            Accountants to define it managerial  accounting as an integral part ofthe management as sociated with identifying, presenting and pengintepretasiani nformation used for:

1.Formulation ofstrategies

2.Planningand controlactivities

3.Decision-making

4.Optimizingthe useof resources

5.Disclosure(disclosure) toshareholders andoutsidethe organization

6.Disclosureto employees

7.Protection of assets
            Basically themanagement of public sector accounting princip lesare not much different from the accounting princip lesapplied to themanagement ofthe privatesector. However, it must be remembered that the public sector has different propertie sand characteristics withthe private sector, so that the application of private sectormanagement accounting techniquescan not be adopted directly without modification.
            To join in Chartered Institute of Management Accountants (CIMA), management is "identification process, measuring, accumulation, analysiical, arranging, interprretation, and  communicate information that to be used by management to to planned it, to evaluation and operation in an entity and to to ascertain it according to and tibilitas's account usage resource mentioned. management also to cover finance report arranging to non's group-management like share holder, creditor, regulator body and tax authority "(official Term CIMA).









CHAPTER 2
2.1 Benefits of Managerial Accounting

accounting informationto be used by public sector managersin performing the functions of planning and control of the organization. Accounting information is given as the means to help managers carry out management functions so that organizational goal scan beachieved.

Management accountingis partof anintegral system of management control. Institute of Management Accountants(1981) defines management accountingas a process ofidentification, measurement, accumulation, analysis, preparation, pengintepretasian, andcommunication offinancialinformationused by managemen tplanning, evaluation, and control of the organization and to ensure that resources are used appropriately and accountable.
2.2  The role of management accounting in the public  sector organization sinclude:

1.Strategic planning

2.Provision ofcost information

3.Valuation of investments

4.Budgeting

5.Determination ofthe cost of services(cost ofservices) and thedetermination oftariffs(chargingforservices)

6.Assessment of performance

2.2.1 Strategic planning

At the stage ofstrategic planning, organizational management makingprogram alternativesthat can supportthe organization's strategy. The role ofmanagement accountingis to provide informationtodeterminehow muchthe program costs(cost ofthe program) andsome ofthe cost ofanactivity(cost ofactivity), so based onthe accounting informationmanagers candetermine howthe budget requiredis associatedwith theavailable resources.

Management accountinginthe public sectorare faced withthreemajor issues, namely cost efficiency, product quality, and service(cost, quality andservices). To be able toproducehighqualitypublic servicesat a low cost, the governmentshouldadopt the systemof modernmanagement accounting information. Still, there islittle differencebetweenthe privatesectorwiththe public sectorin terms of determiningthe cost ofproducts/services(productcosting). This was duelargelyto thecost ofthe private sectortend to beengineeredcost thathasdirectrelationwiththe resulting output, whilethe cost ofthepublic sectoris largely adiscretionarycostsetatthe beginning ofthe budget periodandoftendo nothave adirect relationshipbetween theactivities undertakenbythe resulting output. Most of theoutput producedinthe public sectoris an intangibleoutputsare difficult to measure.

2.2.2 Provision of information costs

Cost (cost) in thepublic sector accountingcan be categorizedinto threegroups, namely:

·InputCosts: Costinputsare resourcessacrificed toprovide services. Input costscan includethe cost of laborandraw material costs.

·Costof output: outputCostsarecosts incurred todeliverthe producttoreach the handsof customers. In public sector organizationsoutputis measuredin various waysdepending on theservicesproduced.

·The cost ofthe process: The cost ofthe process can beseparated based onthe function ofthe organization. Costis measuredby consideringthe function ofthe organization.

2.2.3 Valuation of investments

Assessmentof investmentin the public sectoris substantially morecomplicatedthan those inthe privatesector. Investment appraisaltechniquesusedin the private sectordesigned toprofit-orientedorganizations. While thepublic organizationis an organizationthat is notprofit-oriented, so sometimesthese techniquescan not be appliedtothe public sector. In additionit isdifficultto measurethe output, so as to determinefuture gainsinfinancial measures(expected return) can not(difficult) to do.

Valuation of investmentsin public organizationsis doneby using acost-benefit analysis(cost-benefit analysis). In practice, there are difficultiesin determiningthe costs and benefitsoftheinvestments made. This isbecause thecosts andbenefitsshould be analyzednot onlyin terms offinancialalone butshould includesocial costs(socialcosts)andsocial benefits(socialbenefits)to be derivedfromthe proposedinvestment. Determining thesocial costsandsocial benefitsin monetary termsis verydifficult to do. Therefore, investment appraisalusingcost-benefit analysisin the public sectoris difficult.For simplicity,it can be usedcost-effectivenessanalysis(cost-effectiveness analysis).

2.2.4 Budgeting

Management accountingis to facilitatethe creation ofeffective publicbudgets. Associated with thethreebudgetfunctions, namelyas a means ofpublic resourceallocation, distribution tool, andstabilization, the management accountingis a vital toolfortheallocation and distribution ofpublic resourceseconomically, efficiently, effectively, fairly and equitably.


2.2.5 Determination of the cost of services(cost ofservices) and the determination oftariffs(charging for services)

Management accountingis used todeterminehow muchit costs toprovidea particularserviceandwhatrateswill becharged to theusers ofpublic services, includingcalculatingsubsidies.Demandsfor the governmentto improve service qualityand complaintswill bethe cost ofserviceis anindication ofthe need forimprovedmanagement accounting systemsin the public sector. People wantthe government to providefast service, quality, and cheap. Government-oriented public servicemust respondcomplaints, demands anddesires of the communityso thatthe quality of lifegets better andincreasesocial welfare.









2.2.6 Assessment of performance

Performance assessmentis part of thecontrolsystem. Performance assessmentwas conducted to determinethe level of efficiencyandeffectiveness of the organizationin achievingits purpose. In astageperformance assessment, management accountingrole inthe manufacture ofkeyperformance indicators(keyperformance indicator)and theunit of measurefor each of theactivities undertaken.








                                  













CHAPTER 3
CLOSING
3.1 conclusions

Accountants Dfinition managerial accounting as anintegral part of the management associated with identifying, presenting andpengintepretasianinformation usedfor:

1.Formulation ofstrategies

2.Planningand controlactivities

3.Decision-making

4.Optimizingthe useof resources

5.Disclosure(disclosure) toshareholders andoutsidethe organization

6.Disclosureto employees

7.Protection of assets

Basically themanage ment of public sector accounting principle sare not much different  from the accounting principles applied to themanagement of the private sector. How ever, it must be remembered that the public sector has different properties and characteristics with the private sector, so that the application ofprivate sector managerialt accounting techniquescan not be adopted directly with out modification.




REFRENCCES
http://deehesty.blogspot.com/2012/11/ndut.html#sthash.hDXBBgVa.dpuf


Senin, 13 Oktober 2014

BUKU TEMAN DEBAT PROVINSI.

SALAM DEBAT,,,:-)

TEMAN - TEMAN SAHABAT DEBAT TINGKAT SMK SE-SUMATERA SELATAN INI SEBAGIAN NAMA TEMEN - TEMEN KITA YANG IKUT LOMBA DAN AKTIF DI BIDANG LOMBA DEBAT BAIK BAHASA INDONESIA DAN BAHASA INGGRIS.

BAGI TEMAN- TEMAN SERING SARING YA JIKA ADA INFO...THANKS SEBELUMNYA BUAT TEMEN YANG UDAH BERPARTISIPASI....

NAMA  : TRIKDINO DASRIL,/ NOVITA SARI,/ KIKY PERMATA SARY.
ASAL    : SMKN 1 SEKAYU-MUBA
NO HP   : 0819-3099-1414,/  0819-3097-7675,/ 0878-9721-1961.

NAMA  : ANGGRAINI,/ MELLYANI
ASAL    : SMKN 6 PALEMBANG
NO HP   : 0898-0886-598,/0878-9739-2680

NAMA  : SRI MARYANI,/ KHOIURUNNISA.O,/ MARGARETA
ASAL    : SMKN 1 PALEMBANG
NO HP   : 0896-2025-7897,/0852-7346-9212,/0897-1732-012

NAMA  : PEPEN,/LENSI A,/HEPPY Y
ASAL    : SMKN TAKWA BLT
NO HP   : 0852-6897-2763,/ 0857-6928-0414,/0857-6744-5550.


NAMA  : INTAN NOPITA/DIAN SEFTA/SARI OKTARIANI
ASAL    : SMKN MUH PGA
NO HP   : 0877-9605-4387/0878-0155-7081/0819-9005-3301.

NAMA  : NAFA/YOFANY EKA/DESTU LAREZA
ASAL    : SMKN 2 PALEMBANG
NO HP   : 0896-1152-4354/0899-3687-731/0823-7701-5693.

NAMA  :ROSALITA,/DEWI KARTIKA SARI,/MELLIANA PM.
ASAL    : SMKN 2 LAHAT
NO HP   : 0877-9604-7775,/0878-0155-3159,/0853-8803-8431.

NAMA  : SUCI WULANDARI,/CHARISHA P,/SHARON EDENIA.A.
ASAL    : SMKN 5 PALEMBANG
NO HP   : 0896-9580-5875,/0897-3364-172,/0819-7775-6900.

NAMA  : FIRLI AZANBI,/AMMINA AMALIA,/AFID NUR RIFAWAN.
ASAL    : SMKN 1 PRABUMULIH
NO HP   : 0897-3435-237,/0819-9666-8383,/0857-6451-1309.


NAMA  : M.AGUNG/TITI MONICA,/SAKINA A
ASAL    : SMKN SUMSEL
NO HP   :0898-8532-708,/0899-4432-085,

NAMA  : SUTRIANI AYU,/MAHDA MAHFUD,/OSHI BULIARA.
ASAL    : SMKN 1 SUAK TAPEH
NO HP   :0853-8133-7231,/0877-9483-2312,/0878-1867-3139.


:-) BAGI TEMEN - TEMEN DEBAT YANNG LAIN JIKA ADA INFO SERING BERBAGI YA DI BLOG INI.
SALAM DEBAT.....YES-YES-YES







Translate