1 / 13

Chapter 5 ADVANCED MANAGEMENT ACCOUNTING

Chapter 5 ADVANCED MANAGEMENT ACCOUNTING. Activity – Based Management. 100 % Cum % of Sales 0% 100%

bianca
Download Presentation

Chapter 5 ADVANCED MANAGEMENT ACCOUNTING

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Chapter 5ADVANCED MANAGEMENT ACCOUNTING Activity – Based Management Akuntansi Manajemen Lanjutan

  2. 100 % Cum % of Sales 0% 100% Cum % of Products Exh. Cumulative Sales Curve Akuntansi Manajemen Lanjutan

  3. LINGKUP SISTEM KEPUTUSAN MANAJEMEN BERDASARKAN ABC MANAJER INFORMASI BERDASARKAN AKTIVITAS STRATEGI PERUSAHAAN • PROFITABILITAS • CUSTOMER VALUE PRODUCT TEKNIK-TEKNIK PROSES Akuntansi Manajemen Lanjutan

  4. StrategiperusahaandalamPengambilanKeputusan (dasaraktivitas) untuk: Reprice products Substitute products Redesign products Improve processes and operations strategy Technology investment Eliminate products Akuntansi Manajemen Lanjutan

  5. Pricing Product Markets Akuntansi Manajemen Lanjutan

  6. Pricing to improve the profitability : • Redesigning • Substituting • Eliminating • Improving processes Akuntansi Manajemen Lanjutan

  7. Model M. PorterCara Menentukan Strategi Competitive Scope Strategi Kepemimpinan Biaya Strategi Diferensiasi Nasional Strategi Fokus Diferensiasi Strategi Fokus Biaya Lokal Diferensiasi BiayaRendah Competitive Advantage Akuntansi Manajemen Lanjutan

  8. ABC Costing for a New OrderExp. The Glenn Company, a manufacturer of electromechanical components. Akuntansi Manajemen Lanjutan

  9. The product with the following characteristics : Akuntansi Manajemen Lanjutan

  10. The cost buildup for the product is : (100 units) Akuntansi Manajemen Lanjutan

  11. The cost buildup for the product is : (1000 units) Akuntansi Manajemen Lanjutan

  12. USING ABC FOR ANALYZING CUSTOMER PROFITABILITY Akuntansi Manajemen Lanjutan

  13. TERIMA KASIH Akuntansi Manajemen Lanjutan

More Related