Complete parts just in time for assembly into products. Receive materials just in time for production.
Complete products just in time to ship customers. Growth of the internet Just-in-Time production Total Quality Management International competition Business environment changes in the past twenty yearsġ0 Just-in-Time (JIT) Systems Adalah sistem produksi diman pembelian bahan baku dan produksinya dilakukan untuk memenuhi pelanggan dengan biaya yang minimum. Example: Cost accountants in the manufacturing plant. Staff positions support and assist line positions. Example: Production supervisors in a manufacturing plant. Line position are directly related to achievement of the basic objectives of an organization. 1-1 Planning and Control Cycle Formulating long-and short-term plans (Planning) Begin Comparing actual to planned performance (Controlling) Implementing plans (Directing and Motivating) Decision Making Measuring performance (Controlling)Ħ Differences Between Financial and Managerial Accountingĭecentralization is the delegation of decision-making authority throughout an organization. Work of Management Planning Directing and Motivating ControllingĮxh. Financial accounting provides information to stockholders, creditors and others who are outside the organization. Managerial accounting provides information for managers inside an organization who direct and control its operations. 1 Pertemuan 1 Ruang Lingkup Akuntansi Manajemen sebagai Informasi & Jenis Informasi Akuntansi, Perbedaan Akuntansi Manajemen dan Akuntansi KeuanganĢ Pengertian Akuntansi Manajemen adalah penerapan tehnik-tehnik dan konsep yang tepat dalam pengolaan data ekonomi historikal dan yang diproyeksikan dari satu satuan usaha untuk membantu manajemen dalam menyusun rencana untuk tujuan tertentu dan dalam membuat keputusan dengan suatu pandangan kearah pencapaian tujuan perusahaan.ģ Managerial Accounting and Financial Accounting (lebih lanjut lihat buku wajib)
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