Video Pembelajaran : Tujuan & Ruang Lingkup Akuntansi Biaya - Bab 1 Akuntansi Biaya Edisi 6

Assalamualaikum Wr. Wb. Greetings to all of us. I, Catur Sasongko, am back again. This time I will present the material in the book "Cash Accounting, 6th Edition" which is published by Firdaus Ahmad Dunia, Wasila Abdullah, and myself, Catur Sasongko. Chapter 1 discusses the purpose and purpose of the financial account.

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The materials that will be presented in this session are: The first is about the definition and purpose of financial accounting. The next is the difference between financial accounting and accounting management.

the relationship of financial accountancy with financial accountancy and management accountancy, company organization structure, the role of the controller in planning and management, and finally the approach to determining the basic price that will be discussed in the next chapter as well.

Next are the fields in accounting There is financial accounting, management accounting, cost accounting, auditing, and taxation This book focuses on accounting, and financial accounting Next are the definition and purpose of financial accounting

So, the cost accounting is part of the management accounting. Cost accounting is the emphasis on determination and control of costs. It will be explained later what costs are in the manufacturing company, then how to calculate the cost per unit, and its control.

The cost of the cost is related to the cost of the cost of producing products or services from the company. So let's say the manufacturer produces product A, how much cost is there to produce product A? How much is the total cost and how much is the unit cost? All of that can be obtained from the cost of the cost of the cost.

Next is about the importance of cost information Why do we have to understand about cost information? The first is for determining the price of the property So let's say a bakery company produces bread in a certain amount with a certain total cost Later it can be calculated how much the unit cost The understanding of this unit cost or this property price is important for one of them is the price of the sale

So the price determination can be related to the cost. If the cost is Rp. 1,000, for example, the company wants to get a profit of 50% from Rp. 1,000, then the price is Rp. 1,500. Without understanding the price, it will be difficult to determine the selling price.

Next, we can inform the cost, it is important for the cost planning, the company must make a plan, say to produce 1000 units in the next month, that is the cost of anything, it must be listed, then each cost is planned how much, that's for planning

Next, for the management of the cost. We compare the current cost with the planned cost. Is the current cost higher or lower than the planned cost? Then what is the cause factor and how will the management be done so that there is no longer a higher current cost than the planned cost?

Then, this information is also the basis for taking decisions that are special. One of the management decisions is the decision to determine the price of the sale, requiring information about the cost per unit. Decisions whether to continue or stop the activities of a business also require information about the cost and income. So these are the four things that

determine that information about the cost is very important to be known by the company. Next is who are the users of the accounting information? There are internal users,

This is the management that uses information to make decisions in order to find solutions to existing problems Then also external users, shareholders, creditors, government, society, and other parties outside the company

This is the decision-making about the relationship between the user and the company. Let's say a creditor, for example a bank, will give a loan to a company, then the creditor will analyze the financial report of the company that submitted the loan, and then analyze and determine whether the company that submitted the loan is eligible to be credited.

The following are the differences between financial accounts and account management. Financial account management is more for internal users, for decision making, performing company activities. While financial accounts, it provides information mainly aimed at external users, creditors, then shareholders, the government, that's it.

So, accountancy management is more focused on the internal, while financial accountancy is focused on the external users of the company. Next, the difference between financial accountancy and accountancy management in more detail.

First, the delivery of information to the financial account must be served according to the PSAK that is in place in Indonesia. While the delivery of information to the accountancy management does not have the same PSAK, so it is flexible to adjust to the conditions in the company. The next,

Financial reports in financial accounting show the results of the operation of the company's financial position overall to external parties So financial reports are loss reports, financial position reports, cash flow reports, equity changes reports, and financial reports on the record While financial reports in accounting management are arranged for the interests of the internal user So it will not be standard

For example, companies A and B are the same companies that produce the same goods and services, but it is not certain that the reports produced by the accountancy management of companies A and B are the same. It can be different because the management needs will be information about accountancy management in company A, which may be different from that in company B.

Next, financial accountants produce financial reports that are rhetorical, which report something that has happened in the past. While financial accountants, the pressure is more on the future. Next, financial accountants produce financial information, while financial accountants produce financial information and also non-financial information. For example, information about

How many percent of the airline take-off and landing are on time? Then how many percent of the company's complaints are received from customers who are not satisfied with the product and service they buy from the company?

Next, the financial report is periodically arranged, either for the interim period or at the end of the year. So the financial report is made, there is one month, three months, one semester, or at least one year at a time. Meanwhile, information on the cost and for internal importance, the accountancy management is prepared according to the needs and the time range is flexible. Sometimes it can be for a week, it depends on the demand, it doesn't have to be periodic.

The next is the relationship between financial accounting, accounting management, and financial accounting The principle of financial accounting is that the concept of money is different for different purposes If you ask for production cost, what is the cost? If you ask for variable production cost, what is the cost?

The budget account will calculate the price of the product that will be presented in the loss report and also in the financial position report. The loss report is about the sales burden and the financial position report is about the manufacturer's supply of raw materials, the supply of products in the process or the work in process, and the supply of finished goods.

Next, the cost accounting helps the management to determine the cost that should occur in producing a product unit. This is easy to understand as the standard cost. How much is the unit cost that must be issued to produce a cup of cola? Then, the actual cost will be given, so it is possible for the management account

to do what is called analysis or variance or variance analysis. The material related to variance analysis will be obtained when you take the teaching of accountancy management.

Next, the activities in the company must be organized in a way and made in the form of a company organization structure. This is the company organization structure. There is a high level of RUPS, then there is a commissioner, then there is a chief director or CEO, assisted by other directors, and each director also has staff.

Then in the company there are Line and Staff, Line and Staff functions. This management can be easily divided into three levels, there is Top Management, this is usually related to making decisions regarding the company's long term, this is related to strategic management.

Then there is a mid-term manager, and the first line manager is a short-term decision related to the company's operations day by day. Line in the company, usually the line function is a function related to customers. This makes decisions and supervision. If the staff gives guidance, input, advice to the line function. The fee account goes into the staff function.

It will give information to the sales department, for example, how much promotion burden has been issued, then the cost of the product per unit, which will determine the price of the sale. There is something called a controller. A controller is a key manager responsible for the function of accounting for a company.

The controller plays a role in planning and controlling to achieve company goals. What are the functions of the controller? It is the arrangement of the accounting system, the structure of the organization in the accounting, operational procedures, and related to taxation.

Next is the structure of the controller organization. There is a controller, then there is the budget account, financial analysis, special study, internal audit, financial account, tax, and system. The financial account has accounts receivable, payable, GL, and fixed assets. The budget account has a budget and financial analysis, and distribution and tax record.

The next one is the approach to determining the price of the property. The traditional budget system uses the job order costing method and the process costing method. In the next steps, we will discuss how the job order costing works, how the process costing works, then the method with just-in-time and determining the price based on activity-based costing.

Okay, with that, the presentation is over. It is related to the discussion of chapter 1 of the budget accountancy of the sixth edition of the world's Firdaus Karangan, Wasila Abdullah and myself, Catur Sasongko. Thank you for your attention. I'm sorry if there are any shortcomings, I close. Assalamualaikum warahmatullahi wabarakatuh.