SAP-UNIT 5-LESSON THREE_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

20. Jelaskan cost center accounting

You used Cost Center Accounting for controlling purposes within your organization. It is useful for a source-related assignment of overhead cost to the location wheere they occurred.

21. Jelaskan Internal oder

You use internal orders to collect and control costs according to the job that incurred the costs. You can assign budgets for these jobs, which the system monitors, to ensure that the budgets are not exceeded.

22. Jelaskan jenis-jenis internal order

·         Standard orders used only for monitoring objects in Cost accounting (such as, advertising or trade fair orders), or

·         Productive orders that are value-added, that is, order that can be capitalized (such as in-house construction of an assembly line).

23. Gambarkan  internal order

24. Jelaskan activity based costing

Analyzes cross-departmental business processes.

25. Jelaskan Product cost controlling

Calculates the costs that occur during manufacture of a product, or provision of a service.

26. Jelaskan tools product cost controlling

·         Product Cost Planning

·         Cost Object Controlling

·         Actual Costing

·         Information System

27. Jelaskan manfaat dari  product cost contro lling

·         Plan your product costs accurately

·         Compare alternative cost estimates to optimize your business decisions

·         Monitor your product costs in every stage of the manufacturing process

·         Calculate actual costs by period

28. gambarkan activity based costing.

29. Jelaskan profit center accounting

Evaluates the profit or loss of individual, independent areas within an organization.

30. Jelaskan Integration

31. Jelaskan financial accounting

32. Jelaskan asset accounting

33. Jelaskan material management

34. Jelaskan material consumption

35. Jelaskan production planning

36. Jelaskan Personnel administration and payroll

37. Gambarkan Cost and Revenue element accounting