BAB 2. LINGKUP AKUNTANSI MANAJEMEN SEKTOR PUBLIK
PERANAN AKUNTANSI DALAM ORGANISASI PELAYANAN PUBLIKContoh di Aussie : pada perusahaan AWI
Australia merupakan sebuah penghasil dan pengeksport utama hasil pertanian.
Terdapat 3 zon utama:
1). zon hujan yang lebat (biasanya kawasan pantai) (digunakan untuk penusuan, penghasilan daging lembu dan biri-biri, dan bulu biri-biri),
2). zon biri-biri (tanaman gandum (terutamanya tanaman musim sejuk) dan meragut rumput biri-biri (untuk bulu dan daging) dan lembu daging)
3). zon gembala (dicirikan oleh hujan yang kurang, tanah kurang subur, dan aktiviti-aktiviti pertanian kawasan besar termasuk zon ragut rumput lembu dan biri-biri untuk kain sakhlat dan daging).
Bulu biri-biri merupakan suatu produk unggulan yang ada dalam pertanian Australia. Industri bulu biri-biri Australia secara lebar diakui sebagai kualiti bulu biri-biri Merino yang terhalus.
Australian Wool Innovation Ltd is a not-for-profit company that invests in research and development and marketing along the global supply chain for wool to enhance the profitability, international competitiveness, sustainability and demand for Australian wool.
AWI’s vision is for it to be a significant contributor to a vibrant, stable and profitable wool industry providing the world with the best natural fibre.
AWI’s goal is to help increase stable and sustained demand for wool through investments in marketing, innovations and R&D – from farm to fashion and interiors. 1. Apa akuntansi manajemen publik
memiliki peran dalam Australian Wool Inovation Limited?
In Wool Poll 2012, wool levy payers voted to continue the wool levy at two per cent for the three years 2013/14 to 2015/16, with the allocation of funds, from 1 July 2013, as follows:
Ya.
2. Siapa saja yang berperanan dalam Australian Wool Inovation Limited dalam rangka akuntansi manajemen publik?
Pada organizational chart pana Annual Report menunjukkan adanya peran dari government, industri, dan woolgrowers. Dimana AWI selalu berusaha untuk memberikan pengembalian yang sesuai pada investasi
woolgrowers dan pemerintah dari pungutan
3. Kapan peranan akuntansi
manajemen publik dalam Australian Wool Inovation Limited mulai berjalan?
On 1 January 2001, Australian Wool Services (AWS) replaced the Australian Wool Research and Promotion Organisation (AWRAP), which had been operating since 1993. AWS was established with two subsidiaries: AWI and The Woolmark Company Pty Ltd.
On 30 April 2002 AWI separated from AWS to become a fully independent public company limited by shares. In October 2007, AWI acquired The Woolmark Company Pty Ltd from AWS. Most notably, AWI became the owner of the Woolmark brand – the world’s best known textile fibre brand.
Pada paragraf tersebut
menunjukkan bahwa Australian Wool Inovation Limited beroperasi menjadi perusahaan publik
4. Dimana peranan akuntansi manajemen di dalam Australian Wool Inovation Limited?
5. Mengapa akuntansi manajemen sektor publik memiliki peran di Australian Wool Inovation Limited?
Established in 2001, AWI is a not-for-profit company owned by more than 25,000 wool levy payers who have registered as AWI shareholders. The company invests along the global supply chain for Australian wool – from woolgrowers thoughr to retailers.
6. Bagaimana peranan akuntansi manajemen sektor publik di dalam Australian Wool Inovation Limited?
Sangat baik. Hal tersebut
ditunjukkan dengan meningkatnya pendapatan.
Referensi :
http://www.wool.com/
