1. Management, the Controller and Cost Accounting
CHAPTER 1
Management, the Controller and Cost Accounting

2. Management Management is consists of three group :
(1). Operating Management
(2). Middle Management
(3). Executive Management
Management sets objectives to be achieved by integrating its available resources with the abilities employees
But for achieving success, management have to do planning, organizing and controlling

3. Authority, Responsibility and Accountability
In a large company, all of tasks are done by many people. Every level of management order authority, responsibility and accountability.
The Organization Chart is very important for explaining about responsibility accounting. Explain with figure 1-2 page 1-5

4. The Controller’s Participant
The controller is the executive manager responsible for the accounting function.
The position of controllers are very vital in the company with their role to manage or analyze costs
The role of Cost Accounting shows responsibility for planning and controlling activities

5. Certification and Ethics
Certified Management Accountant (CMA)
Certified in Financial Management (CFM)
Institute of Management Accountant (IMA) issued a code of ethics
Standard of Ethical Conduct for Practitioners of Management Accounting and Financial Accounting

6. Standard of Ethical Conduct for Practitioners of Management Accounting and Financial Management
Competence
Confidentiality
Integrity
Objectivity
Resolution of Ethical Conflict

7. Other Contribution for developing cost accounting
Professional Organizations
University Research
International Organizations
Public Sector
National Level
Cost Accounting Standard Boards (CASB) have a significant influence on cost accounting

8. GROUP DISCUSSION 1. Diskusikan fungsi-fungsi dari departemen biaya.
2. Mengapa anggaran merupakan alat penting dalam penetapan biaya