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
