1. BAB 1 COST MANAGEMENT DAN STRATEGI

6. Model Organization Chief Financial Officer Chief Executive Officer Vice President for Marketing Vice President for Operations Controller Treasurer Chief Information Officer Cost Management Financial Systems Financial Reporting Other Reporting Obligations

8. Empat fungsi Management Strategic management Planning and decision making Management and operational control Preparation of financial statements

11. Types Organisasi Bisnis Merchandisers Manufacturers Service firms Government and Not-for-profit Wholesalers Retailers

13. PERUBAHAN DIDALAM BISNIS Social, political, And cultural changes Greater focus on the customer Increase in global competition Advances in manufacturing technologies Advances in information technologies New forms of management organization

25. Total Quality Management Where are we? Where do we want to go? How do we start? Do we need to change the plan ? How are we doing? Do Benchmarking Check Plan Act is Continuous Improvement

36. Target Costing Identifikasi kesempatan. Tentukan harga jual yang bersaing. Tentukan apakah produk dapat dibuat sesuai dengan keuntungan yang diharapkan.

40. The Balanced Scorecard How do we look to the owners? How can we continually innovate and learn? In which internal business processes must we excel? How do we look to customers?

41. The Balanced Scorecard Learning improves business processes. Improved business processes improve customer satisfaction. Improving customer satisfaction improves financial results.

45. Perbandingan kedua strategi

52. IMA Code of Ethics for Management Accountants Follow applicable laws, regulations and standards. Prepare complete and clear reports after appropriate analysis. Maintain professional competence. Competence

53. IMA Code of Ethics for Management Accountants Do not disclose confidential information unless legally obligated to do so. Ensure that subordinates do not disclose confidential information. Do not use confidential information for personal advantage. Confidentiality

54. IMA Code of Ethics for Management Accountants Avoid conflicts of interest and advise others of potential conflicts. Recognize and communicate personal and professional limitations. Do not subvert organization’s legitimate objectives. Integrity

55. IMA Code of Ethics for Management Accountants Integrity Avoid activities that could affect your ability to perform duties. Communicate unfavorable as well as favorable information. Refrain from activities that could discredit the profession. Refuse gifts or favors that might influence behavior.

56. IMA Code of Ethics for Management Accountants Communicate information fairly and objectively. Disclose all information that might be useful to management. D&R Prod’08 Objectivity

57. Sekian ......... D&R Prod’08