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    Modul 14 Aspek Penutupan Akhir Periode Dalam Akuntansi Manajemen

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    Lukas Prawira
    This document discusses period-end closing in management accounting. It introduces the reconciliation ledger, which can be used to check reconciliations between management accounting and financial accounting, and perform actual reconciliations if needed. The document also discusses periodic activities in overhead cost controlling and periodic cost allocation methods used at period-end closing. Finally, it thanks the readers for their attention and lists the authors of the document.

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    © All Rights Reserved
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    Modul 14 Aspek Penutupan Akhir Periode Dalam Akuntansi Manajemen

    Uploaded by

    Lukas Prawira
    30 views58 pages
    This document discusses period-end closing in management accounting. It introduces the reconciliation ledger, which can be used to check reconciliations between management accounting and financial accounting, and perform actual reconciliations if needed. The document also discusses periodic activities in overhead cost controlling and periodic cost allocation methods used at period-end closing. Finally, it thanks the readers for their attention and lists the authors of the document.

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    Modul 14 Aspek Penutupan Akhir Periode dalam Akuntansi Manajemen

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    This document discusses period-end closing in management accounting. It introduces the reconciliation ledger, which can be used to check reconciliations between management accounting and financial accounting, and perform actual reconciliations if needed. The document also discusses periodic activities in overhead cost controlling and periodic cost allocation methods used at period-end closing. Finally, it thanks the readers for their attention and lists the authors of the document.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    30 views58 pages

    Modul 14 Aspek Penutupan Akhir Periode Dalam Akuntansi Manajemen

    Uploaded by

    Lukas Prawira
    This document discusses period-end closing in management accounting. It introduces the reconciliation ledger, which can be used to check reconciliations between management accounting and financial accounting, and perform actual reconciliations if needed. The document also discusses periodic activities in overhead cost controlling and periodic cost allocation methods used at period-end closing. Finally, it thanks the readers for their attention and lists the authors of the document.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 58

    Aspek Penutupan Akhir Periode dalam

    Modul ke
    Akuntansi Manajemen

    14
    Unit ini juga memperkenalkan buku besar rekonsiliasi, yang dapat
    Anda gunakan untuk memeriksa rekonsiliasi Akuntansi Manajemen
    dengan Akuntansi Keuangan dan, jika perlu, untuk benar-benar
    melaksanakan rekonsiliasi.

    Fakultas

    Ekonomi dan Bisnis

    Oleh :
    Program Studi Niki Hadian, S.E., M.M., Ak., CA.
    Akuntansi Mirna Dianita, S.E., M.M., Ak., CA.
    Remon Gunanta, S.Pd., M.Si., Ak., CPA.
    Paulus Sugianto Yusuf, S.E., M.T.
    Ignatius Oki Dewa Brata, S.E., M.Si., Ak.
    ERP Finance and Controlling
    Schedule Manager Benefits
    Schedule Manager: Time Scheduling
    Schedule Manager: Task List and Flow Definition
    Schedule Manager: Monitor
    Entry of Statistical Key Figures
    Transferring Statistical Key Figures from the Logistics
    Information System
    Periodic Activities in Overhead Cost Controlling
    Periodic Cost Allocation Methods
    Accrued Costs
    Accrual Calculation: Percentage Method
    Periodic Reposting
    Distribution
    Assessment
    Overhead Rates
    Order Settlement
    Methods for Periodic Quantity Allocation
    Indirect Activity Allocation
    Enter Actual Activities for Sender
    Actual Activities for Sender Not Entered
    Example for a possible sequence of Period-End closing in
    OM (1st part)
    Period-End closing in CO-OM (2nd part)
    Variance Calculation for Cost Centers
    Revaluation at Actual Prices
    Process Flow in Order-Related Manufacturing
    Typical Steps in Period-End Closing in CO-PC
    Template Allocation
    WIP Calculation Based on Actual Costs
    WIP Settlement
    Variance Calculation
    Variance Settlement
    Comparison of Methods
    Master Data in Profitability and Sales Accounting
    Basic Terms Used in Profitability Analysis
    Types of Profitability Analysis
    Data Flow in Profitability Analysis
    Assigning Overhead Costs: Overview
    Assessment of Cost Center and Process Costs
    Order Settlement to Profitability Analysis
    Profit Center Data
    Profit Center Assignments
    Data Flow to Profit Center Accounting
    Balance Sheet Items in EC-PCA
    Distribution and Assessment
    Accrual Calculation: Percentage Method
    Determining the Periodic Unit Price
    Multilevel Material Price Determination
    Analysis of Actual Cost Component Split
    Transfer Prices in Profit Center Accounting
    Multiple Valuation Approaches
    Reconciliation Ledger
    Reconciliation Reports
    Extended Data Structure
    Online Split (1)
    Online Split (2)
    Real-Time Integration of Management Accounting
    and Financial Accounting
    Parallel Accounting
    Terima Kasih Atas Perhatiannya

    Niki Hadian, S.E., M.M., Ak., CA.


    Mirna Dianita, S.E., M.M., Ak., CA.
    Remon Gunanta, S.Pd., M.Si., Ak., CPA.
    Paulus Sugianto Yusuf, S.E., M.T.
    Ignatius Oki Dewa Brata, S.E., M.Si., Ak.
    ERP Finance and Controlling

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