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
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