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
20. Jelaskan cost center accounting
Cost centers are divisions that add to the cost of the
organization,
but only indirectly add to the profit of the company.
21. Jelaskan Internal oder
An internal order is used to accumulate cost for a specific
project or task for a specific time period. An internal order is therefore used
for a short period with a specific deadline.
Your internal order will usually settle to cost centers (and
not visa versa) according to the settlement rule in the order setup.
An internal order can therefore be used to group all the
expenses incurred to plan and hold a conference over a 3 month period. The
order can be settled on a monthly basis to cost centers. When the conference is
finished the order can be settled finally. The cost of the conference will then
be spread over 2 or more cost centers, but can be viewed in total on the
internal order when needed.
Internal Orders - It is an instrument used to monitor costs
and, in some instances, the revenues of an organization.
Uses of Internal orders
- Monitoring the costs of short-term jobs
- Monitoring the costs and revenues of a specific service
- On going cost control
22. Jelaskan jenis-jenis internal
order
Internal order categories
- Overhead Orders
- Investment Orders
- Accrual Orders
- Orders with revenue
23. Gambarkan internal order
activity based costing (ABC) adalah model biaya khusus yang
mengidentifikasi kegiatan dalam sebuah organisasi dan memberikan biaya setiap
kegiatan dengan sumber daya untuk semua produk dan layanan sesuai dengan
konsumsi aktual oleh masing-masing. Model ini memberikan lebih banyak biaya
tidak langsung (overhead) ke dalam biaya langsung dibandingkan dengan model
biaya konvensional.
24. Jelaskan activity based costing
25. Jelaskan Product cost controlling
26. Jelaskan tools product cost
controlling
27. Jelaskan manfaat dari product cost contro lling
28. gambarkan activity based costing.
29. Jelaskan profit center accounting
Profit Center Accounting has three ingredients.
-"Natural" pusat laba didefinisikan.
"Proyek" adalah pusat laba alam di perusahaan jasa profesional
("masalah", dalam firma hukum.) Seorang manajer proyek, atau pokok
keterlibatan, berfungsi sebagai "Departemen" (misalnya, supermarket
toko makanan, toko serba gaun desainer) "Proyek CEO." adalah pusat
laba alami dalam rantai barang dikemas. Pro-forma Laba Pusat Laporan
-Pendapatan dan beban dialokasikan ke pusat-pusat laba.
Pusat Laba yang dikreditkan dengan pendapatan yang mereka hasilkan. Beban
(misalnya, tenaga kerja, biaya-of-barang, perjalanan) yang dikeluarkan oleh
pusat laba dibebankan langsung. Biaya tidak langsung (overhead dan G & A)
algorithmically dialokasikan ke pusat. Menurut definisi, suatu organisasi
adalah menguntungkan jika semua pusat perusahaan adalah menguntungkan.
-The “books are
closed” dan P & L pernyataan diproduksi pada akhir "alami" siklus
bisnis - bulanan, untuk perusahaan jasa profesional, mingguan, untuk
merchanidisers. Nah yang dikelola perusahaan jasa profesional menempatkan proyek
P & L di tangan manajer 1-2 hari setelah akhir setiap bulan: berjalan baik
departemen manajer toko mendapatkan mereka setiap Senin pagi.
Dalam organisasi besar, tingkat rendah P & Ls roll-up ke
pusat-pusat yang lebih tinggi tingkat keuntungan. Proyek P & Ls roll-up ke
divisi P & L yang pada gilirannya roll-anak sampai dengan P & L. Di
toko, departemen P & Ls mungkin roll-up untuk menyimpan, daerah, banner,
dan korporasi.
30
Jelaskan Integration
31. Jelaskan financial accounting
financial accounting adalah bidang akuntansi dalam hal
penyusunan laporan keuangan bagi para pengambil keputusan, seperti pemegang
saham, pemasok, bank, karyawan, instansi pemerintah, pemilik, dan stakeholders
lainnya. Pemeliharaan modal keuangan dapat diukur baik dalam satuan moneter
nominal atau unit daya beli konstan . Kebutuhan mendasar untuk akuntansi
keuangan adalah untuk mengurangi masalah principal-agent dengan mengukur dan
memantau kinerja agen dan melaporkan hasilnya kepada pengguna yang tertarik.
32. Jelaskan asset accounting
33. Jelaskan material management
34. Jelaskan material consumption
What is consumption? One of the first things that sprang to
mind as we broached the subject of capitalism in class was, perhaps
surprisingly, that of nutrition. If we consider consumption as the
ever-multiplying products marketed to cater to ever-refined and nuanced human
needs, how do we consider food in this economically-driven schema? Never mind
junk food or even genetically modified foods: let’s take a quick look at
processed foods –those which respond to a growing concern for fat content and
an increasing demand for protein, sometimes from unusual sources such as
powders (whey), soy and even bread products. We turn to these products whose
marketing campaign provides the nutritional information we tend rely on (if not
exclusively) to identify our dietary needs.
Take a fruit-flavored cereal bar, which lists anywhere from 10 to 20
ingredients, most of which unidentifiable to the average consumer. Because it
is a cereal bar (and thereby fits in to a very large-scale ‘whole grains’
nutritional campaign which has enabled cereal products to be remarketed at
full-force, after a slight decline caused by the ‘low-carb’ trend), we identify
it first as a grain product and subsequently as a healthy snack or breakfast
alternative, due to its association with fruit, usually a signifier of whole
foods and of freshness (and often in direct opposition with less wholesome
flavors such as chocolate). To make a
long story short, the informational monopoly exercised by the food industry, or
by any industry which by definition owns the means of production, not simply
creates and enforces its own symbolic discourse but alienates the consumer from
even grasping modes of production. The consumer becomes unable to fully
comprehend the distinction between an artisanal croissant and a thawed
industrial product sold in a bakery chain. As the former disappears, we come to
rely on the availability of a finished product which we are conditioned to
recognize but are unable to dissect or reproduce at home. Our food, as per the
questionable myths of convenience and nutritional or flavor optimization, is
now firmly implanted in our minds in terms of its exchange-value, and no longer
in terms of labor or even of the integrity of its ingredients. This issue is
also part of the question of class –for the largest consumers of processed
foods are the middle and lower classes, while the eating practices of the
privileged are defined by the quality of ingredients (such as certain cuts of
meat, organic produce) and their integrity (little processed foods) –and most
importantly by their having help to reduce the preparation and shopping time
this entails.
35. Jelaskan production planning .
36. Jelaskan Personnel administration
and payroll
37. Gambarkan Cost and Revenue
element accounting
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