Unit 5: Lesson 3: Management Accounting

Unit 5: Lesson 3: 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