Unit 5: Lesson 3: Management Accounting
1. Jelaskan mySAP Financials application component controlling
The lesson introduces the capabilities of Controlling and Enterprise Controlling, how these tools can address various industry and individual management accounting needs, and the key integration points with other SAP application areas.
2. Jelaskan bagaimana cara pandang membagi akuntansi dari perspektif internal dan eksterneal perusahaan.
- The external reporting requirements are typically established by general accounting standards like GAAP or IAS, as well as by various lega requirements mandated by regulatory authorities.
- The internal accounting perspective of an organization is not governed by formal standard, and therefore can vary by industry, or for that matter, by individual enterprise.
3. Tujuan dari financial statement
It divides accounting into internal and external viewpoints, CO represents the internal accounting perspective because it provides information for managers.
4. Jelaskan FI dan CO
- FI: financial statement required for external reporting purposes are created in FI
- CO: component controlling that contains all accounting functions necessary for effective controlling.
5. Jelaskan dan gambarkan component of management accounting.
6. Jelaskan komponed CO dan EC (enterprise controlling) terdiri dari beberapa key controlling capabilities.. apa saja?
- CO includes cost and revenue accounting
- EC includes EC-PCA and EC-CS
7. Jelaskan cost center accounting
You use cost center accounting for controlling purposes within your organization.
8. Jelaskan Internal orders
You use internal orders to collect and control costs according to the job that incurred the costs.
9. Jelaskan Activity based costing
Activity based costing analyzes cross departmental business processes.
10. Jelaskan Product cost controlling
Product cost controlling calculates the costs that occur during manufacture of a product, or provision of a service.
11. Jelaskan Profitability analysis
Profitability analysis the profit of loss of an organization by individul market segments.
12. Sebutkan dua key enterprise capabilities
- Profit Center Accounting
13. Jelaskan profit center accounting
Profit center accounting evaluates the profit or loss of individual, independent areas within an organization.
14. Jelaskan Consolidation
EC-CS provides the ability to consolidate financial data for both external (legal) and internal (profit center) accounting perspective.
15. Jelaskan master data
The mySAP financial controlling application carries out cost and revenue element accounting in a single controlling area only, the primary organizational element of controlling.
16. Gambarkan organizational element in controlling
17. Jelaskan the controlling area
Controlling area represents a closed system used for cost accounting purposes within an organization.
18. Jelaskan overhead cost controlling
Overhead in planning, monitoring, control, and coordination in such areas as research and development, procurement, work scheduling, and maintenance is gaining more importance.
19. gambarkan Overhead cost controlling
20. Jelaskan cost center accounting
The cost center accounting component determines where costs appear in the organization.
21. Jelaskan Internal oder
Internal order normally used to plan, collect, and settle the costs of internal jobs and tasks.
22. Jelaskan jenis-jenis internal order
- Standard orders used only for monitoring objects in Cost Accounting
- Productive orders that are value added, that is, orders that can be capitalized.
23. Gambarkan internal order
24. Jelaskan activity based costing
ABC is a relatively new cost accounting menthod used by some companies to monitor costs by business process rather than cost centers.
25. Jelaskan Product cost controlling
Product Cost Controlling is part of mySAP Financial’s Controlling application component and is a tool for managing costs related to the manufacturing process and the rendering of services.
26. Jelaskan tools product cost controlling
- Product Cost Planning
- Cost Object Controlling
- Actual Costing
- Information System
27. Jelaskan manfaat dari product cost contro lling
- Plan your product costs accurately
- Compare alternative cost estimates to optimize your business decisions
- monitor your product costs in every stage of the manufacturing process
- carry out detailed variance analysis on each order, product, and product group
- calculate actual costs by period
- put alternative values on your inventory for balance sheet purposes
- answer recurring questions on the cost of goods manufactured by plant, product group, product, or order
- answer one of questions about the cost of goods manufactured
28. gambarkan activity based costing.
29. Jelaskan profit center accounting
EC-PCA provides you with an internal view of your profitability.
30 Jelaskan Integration
All important transactions in the controlling application appear in separate controlling documents.
31. Jelaskan financial accounting
The financial accounting application area of SAP R/3 is a primary source of data for controlling.
32. Jelaskan asset accounting
These expense posting to the G/L could be manual journal entries, or initiated through accounts payable postings, or through deprecitation posting from Asset Accounting.
33. Jelaskan material management
A goods issue transactions can create a cost posting in CO to whichever object is specified.
34. Jelaskan material consumption
35. Jelaskan production planning
The production planning area of logistics also works very closely with controlling.
36. Jelaskan Personnel administration and payroll
37. Gambarkan Cost and Revenue element accounting