Financial Control

Focuses an overall assesment  of how well operations controls is working to improve financial performance.

- Push production : demand estimate, demand kita yang tentukan /normal activity (process costing)

- Full production : demand by customer, demand di tentukan oleh customer atau customized activity (JOB ORDER COSTING)

job order cost system

Keuntungan JIT (Just In Time)

JIT with EDI

- Quick Information
- Quick Set Up (mengurangi biaya /cost)
- Continous
Reliable delivery market
- Reducing machinery break down

Activity Based Management (ABM)

- Tradition Cost Allocation
- Imroving Measurement and Manufacturing
- Influence redict design decision
- Value Chain
- Shift Form Cost Allocation To Indentifying cost flows

Process Costing System

-Traditional costing, adalah kenapa absolute ( usang/tidak relevan)
- Japanization
-Evolution Process Costing

source :
http://www.imanifinancial.co.uk/financial-services.html
http://www.financial-control.com/
http://www.accountingformanagement.com/job_order_costing_flow_of_cost.htm
http://www.accountingformanagement.com/just_in_time.htm
http://worldacademyonline.com/article/26/373/job_order_costing_and_process_costing_compared.html
http://hafeezrm.hubpages.com/hub/Managerial-Accounting-Job-Costing
http://accounting-financial-tax.com/2009/10/3-basic-elements-of-job-order-costing-system/
http://www.strategy2act.com/solutions/just_in_time_excel.htm
http://www.icc.net/en_US/oc/icc.net/Resources/EDITutorial/
http://activitybasedmgmt.blogspot.com/2011/01/shared-service-costs-using-activity.html
http://www.information-management.com/specialreports/20020416/5018-1.html
http://activitybasedmgmt.blogspot.com/2011/01/shared-service-costs-using-activity.html
http://www.hc-sc.gc.ca/dhp-mps/pubs/finance/2007-crf-crc-cost-dev-couts/index-eng.php
http://maaw.info/ABKYBook/ABKYChapter4.htm
http://www.maskell.com/lean_accounting/subpages/lean_accounting/lean_management_accounting.html