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
- Consolidation
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
