Unit 5: Lesson 3: Management Accounting

1.      Jelaskan mySAP Financials application component controlling 

Constrain all accounting function necassry for effective controling

2.      Jelaskan bagaimana cara pandang membagi akuntansi dari perspektif internal dan eksterneal perusahaan.

An organisational divides accounting into internal and external viewpoint

3.      Tujuan dari financial statement

For external reporting purpose are created in f1. These external are reporting requirmnet are typiccally estabilished by general accounting.

4.      Jelaskan FI dan CO

For created a financial statment  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 usefull for a source related asigment od overhead cost to the location where they acoured.

·         Internal order

·         Activity based costing

·         Product cost controling

·         Profitability analisis

7.      Jelaskan cost center accounting

it usefull for a source related asigment od overhead cost to the location where they acoured.

8.      Jelaskan Internal orders

To collect an control cost according to the job that inccured the cost

9.      Jelaskan Activity based costing

Analysis cross departement business process

10.  Jelaskan Product cost controlling

Calculated cost that occurding msnufactureof product or provision of a service

11.  Jelaskan Profitability analysis

Analysis the profit or loss of an organization by individual market segment

12.  Sebutkan dua key enterprise capabilities

·         Profit center accounting

·         Consolidation

13.  Jelaskan profit center accounting 

Profit center accounting evaluates the profit or loss individual, independent area within organization

14.  Jelaskan Consolidation

Enterprise controling consolidation providies the ability to consolite data for both legal and profit center.

15.  Jelaskan master data

mySAP financial controlling aplication carries out cost and revenue element accounting in a single controlling area only.

16.  Gambarkan organizational element in controlling

17.  Jelaskan the controlling area

The mySAP financial key functional area management accounting is comprised of application components in the controlling (CO) and enterprise controlling (EC) areas.

18.  Jelaskan overhead cost controlling

Overhead in planning, monitoring, control, and coordination in such areas as research and development, procurement, work shceduling and maintenance is gaining more importance. By planning in overhead areas you can develop standars that allow you to control costs and valuate internal activities.

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 orders are normally used to plan, collect, and settle the costs of internal jobs and taks

22.  Jelaskan jenis-jenis internal order

·         Standard orders used only for monitoring objects in cost accounting (such as, advertising or trade fair orders)

·         Productive orders that are value-added, that is, orders that can be capilalized (such as in house construction of an assembly line)

23.  Gambarkan  internal order

24.  Jelaskan activity based costing

Activitiy based costing is a relatevely new cost accounting method used by some companies to monitor costs by business process rather than cost centers.

25.  Jelaskan 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 service.

26.  Jelaskan tools product cost controlling

·         Product cost planning

·         Cost object controlling

·         Actual costing

·         Information system

27.  Jelaskan manfaat dari  product cost controlling

·         Plan your product costs accurately

·         Compare alternative cost astimates to optimize your business decisions

·         Monitor your produc costs in every stage of the manufacturing prosess\calculate actual costs by period

·         Put alternative values on your inventory for balance sheet purposes

·         Answer one-of question abaout te cost of good manufactured

28.  gambarkan activity based costing.

29.  Jelaskan profit center accounting

Entreprise controlling’s 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 (or CO 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 postings  to the G/L could be manual journal entries, or initiated through accounts payable posthings or through deprecation postings from asset accounting.

33.  Jelaskan material management

In the inventory areas of materials management a goods issue transaction can create a cost posting in CO to wichever object is specified (for example, cost center, production order, internal order)

34.  Jelaskan material consumption

  

35.  Jelaskan production planning

The product planning areas of logistic also work very closely with controlling

36.  Jelaskan Personnel administration and payroll

37.  Gambarkan Cost and Revenue element accounting