In the 1880s, American manufacturing company
began to concentrate in the development of large-capacity production
technology. The managers and engineers at the metal company has developed
a procedure to calculate the cost of the relevant product called scientific management. This
procedure is used to analyze the productivity and profit of a product. However,
as the development of accounting thought so after the procedure in 1914 began
to disappear from the company's accounting practices.
After World War I, there is a financial
accounting rules that have reduced the impact of accounting information useful
for evaluating the performance of subordinates in large companies (lost
relevance). Until 1920, all managers believe the information related to
primary production processes, transactions and events which result in a nominal
amount in the financial statements.
After 1925, the information is used by managers to be more
simple and a lot of manufacturing companies in the U.S. have developed management
accounting procedures as it is known today.
During a period of more than
sixty years, accounting academics trying to restore the relevance of accounting
information rooming with financial accounting information. The attempt to use a simple model of
manufacturing companies, similar to the 19th century textile company, and in
order to address the problem of production, academics reorder inventory kos
reporting information. Nevertheless, the model is too simple to explain
the real problems faced by managers but it how the information in order to
facilitate boarding derived from the financial statements can be made relevant
to the decision-making (management kos).
Beginning in the 1980s to the present,
management accounting experience a period of rapid growth with its role as a
chaperone financial accounting.
Johnson and Kaplan write beautifully in "Relevance Lost:
The Rise and Fall of Management Accounting". Book a decent enough
read to understand about management accounting.
Tidak ada komentar:
Posting Komentar