Management Accounting
1. Jelaskan
mySAP Financials application component controlling
Contains all accounting function necessary for efective
controlling.
2. Jelaskan
bagaimana cara pandang membagi akuntansi dari perspektif internal dan
eksterneal perusahaan.
If an organizational divides accounting into internal and
external viewpoints, CO represents the internal accounting
perspective because it provides information for managers-those who are inside
an organization and are charged with directing sand controlling its operation.
3. Tujuan dari
financial statement
Financial statements required for external reporting purposes (for
examples, balance sheet and P&L statements) are created in F1. These
external reportingrequirements are typically established by general accounting
standards like GAAP or IAS, as well as by various legal requirements mandated
by regulatory authorities.
4. Jelaskan FI
dan CO
For created a financial statements required.
5. Jelaskan dan
gambarkan component of management accounting.
6. Jelaskan
komponed CO dan EC (enterprise controlling) terdiri dari beberapa key
controlling capabilities.. apa saja?
· Cost center accounting
It is useful for a source related assignment od overhead costs to
the location where they occurred.
· Internal orders
You use internal orders to collect and control cost according to
the job that incurred the costs.
· Activity Based Costing
Activity Based costing analyzes cross departemental business
processes.
·Product cost controlling
Product cost controlling calculates the cocts tahat occur during
manufacture of a product or provision of a service.
·Profitability analysis
Profitability Analysis analyzes the profit or loss of an organization
by individual market segment.
7.
Jelaskan cost center accounting
It is useful for a source related assignment od overhead costs to
the location where they occurred.
8.
Jelaskan Internal orders
You use internal orders to collect and control cost according to
the job that incurred the costs.
9.
Jelaskan Activity based costing
Activity Based costing analyzes cross departemental business
processes.
10. Jelaskan Product cost
controlling
Product cost controlling calculates the cocts tahat occur during
manufacture of a product or provision of a service.
11. Jelaskan Profitability
analysis
Profitability Analysis analyzes the profit or loss of an
organization by individual market segment.
12. Sebutkan dua key enterprise
capabilities
ü Profit center accounting: Profit center accounting
evaluates the profit or loss individual, independent areas within organization.
ü Consolidation : Enterprise Controlling Consolidation
(EC-CS) provides the ability to consolidate financial data for both external
(legal) and external (profit center) accounting perspectives.
13. Jelaskan profit center
accounting
Enterprise controlling’s profit Center Accounting (EC-PCA)
provides you with an internal view of your profitability. EC-PCA makes it
possible to valuate the operating profit of different areas or units within
your enterprise.
14. Jelaskan Consolidation
Enterprise Controlling Consolidation (EC-CS) provides the ability
to consolidate financial data for both external (legal) and external (profit
center) accounting perspectives.
15. Jelaskan master data
The mySAP Financials 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
The controlling area forms a framework within which CO processes
cost and revenue element transactions and all CO documents.
The 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
You used Cost Center Accounting for controlling purposes within
your organization. It is useful for a source-related assignment of overhead
cost to the location wheere they occurred.
21. Jelaskan Internal oder
You use internal orders to collect and control costs according to
the job that incurred the costs. You can assign budgets for these jobs, which
the system monitors, to ensure that the budgets are not exceeded.
22. Jelaskan jenis-jenis internal
order
·
Standard orders used only for monitoring objects in Cost accounting (such as,
advertising or trade fair orders), or
·
Productive orders that are value-added, that is, order that can be capitalized
(such as in-house construction of an assembly line).
23. Gambarkan internal
order
24. Jelaskan activity based
costing
Analyzes cross-departmental business processes.
25. Jelaskan Product cost
controlling
Calculates the costs that occur during manufacture of a product,
or provision of a service.
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
·
Calculate actual costs by period
28. gambarkan activity based
costing.
29. Jelaskan profit center
accounting
Evaluates the profit or loss of individual, independent areas
within an organization.
30. Jelaskan Integration
31. Jelaskan financial accounting
financial
accounting adalah bidang akuntansi dalam hal penyusunan laporan keuangan bagi
para pengambil keputusan, seperti pemegang saham, pemasok, bank, karyawan,
instansi pemerintah, pemilik, dan stakeholders lainnya. Pemeliharaan modal
keuangan dapat diukur baik dalam satuan moneter nominal atau unit daya beli
konstan . Kebutuhan mendasar untuk akuntansi keuangan adalah untuk mengurangi
masalah principal-agent dengan mengukur dan memantau kinerja agen dan
melaporkan hasilnya kepada pengguna yang tertarik.
32. Jelaskan asset accounting
33. Jelaskan material management
34. Jelaskan material consumption
35. Jelaskan production planning
36. Jelaskan Personnel
administration and payroll
37.
Gambarkan Cost and Revenue element accounting
