AKUNTANSI MANAJERIAL: Konsep Biaya, Pengendalian, dan Pengambilan Keputusan Bisnis
Keywords:
Akuntansi, ManajerialSynopsis
Dalam era persaingan bisnis yang dinamis dan penuh ketidakpastian, manajemen tidak cukup hanya mengandalkan data akuntansi keuangan historis. Diperlukan informasi yang relevan, tepat waktu, dan berorientasi ke depan untuk merencanakan, mengendalikan, dan mengambil keputusan bisnis yang efektif. Akuntansi manajerial hadir sebagai alat penting yang menjembatani data operasional dengan strategi organisasi. Buku ini dirancang untuk membahas tiga pilar utama akuntansi manajerial: konsep biaya sebagai fondasi pemahaman struktur biaya perusahaan, pengendalian melalui anggaran dan analisis varians, serta pengambilan keputusan bisnis berbasis informasi biaya relevan. Setiap bab dalam buku ini disajikan secara sistematis, dimulai dengan penjelasan teoretis, disertai contoh kasus numerik, serta studi kasus sederhana dari dunia usaha. Kami berusaha menyajikan bahasa yang lugas dan aplikatif, sehingga pembaca dari berbagai latar belakang dapat mengikuti alur pemikiran akuntansi manajerial dengan mudah. Pembahasan dalam buku ini sebagai berikut: (1) Konsep Dasar Akuntansi Manajerial, (2) Konsep Biaya dan Perilaku Biaya, (3) Biaya Standar Suatu Alat Pengendalian Manajerial, (4) Penyusunan Program dan Anggaran, (5) Akuntansi Pertanggungjawaban, (6) Perhitungan Harga Pokok Berdasarkan Pesanan (Job-Order Costing), (7) Perhitungan Harga Pokok Berdasarkan Proses (Process Costing), (8) Pengambilan Keputusan Taktis dan Strategis, (9) Pengambilan Keputusan Jangka Pendek dan Jangka Panjang, (10) Pengambilan Keputusan Investasi Modal, (11) Perencanaan, Penganggaran, dan Pengendalian Biaya, (12) Analisis Perhitungan HPP (Harga Pokok Produksi) Menggunakan Metode Full Costing, (13) Pelaporan Segmen, Evaluasi Pusat Investasi, dan Harga Transfer, (14) Memahami Activity Based Management (ABM), (15) Biaya Kualitas dan Produktivitas, (16) Analisis Cost Volume Profit Sebagai Alat Perencanaan Laba, (17) Alokasi Biaya Departemen Pendukung, (18) Transfer Pricing dan Nilai Pabean, serta (19) Manajemen Persediaan.
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June 17, 2026
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