abm1
DESCRIPTION
jTRANSCRIPT
Sri Dibyarti, SE, MBA, AkActivity Based Management I
Cost Management. Sixth Edition. Guan Hansen Mowen. Chapter I2
DIMENSI ABMCOST
DIMENSION( ABC )
RESOURCES(Provide
capacity to do work)
ACTIVITIES(Work
Performed)
COST OBJECT(To what or for whom work is
done)
PERFORMANCE MEASURE
(How well work is done)
DRIVER(Why work is
done)PROC
ESS
DIM
ENSI
ON
(ABM
)
ACTIVITIES(Work
Performed)
The heart of process
value analysis
Value-Added
Non-Value-Added
VALUE-ADDED ACTIVITIES1 Aktivitas menghasilkan perubahan
keadaan
2 Memungkinkan aktivitas lain untuk dilakukan
NON-VALUE-ADDED ACTIVITIES
1 Moving (perpindahan dari satu departemen ke lainnya)
2 Waiting (material menunggu proses selanjutnya)
3 Inspecting (memastikan produk sesuai dengan spesifikasi)
Kinerja aktivitas dapat diukur secara financial dan nonfinancial
Reporting value-added & non-value-added costs
Trend reporting of non-value-added costs
Kaizen
Benchmarking
Activity flexible budgeting
Activity capacity management
Balance Scorecard
REPORTING VALUE-ADDED NON-VALUE-ADDED COSTS
ContohActivity Activity Driver SQ AQ SPPurchasing Purchasing hours 20,000 23,000$20Molding Molding hours 30,000 34,000 12Inspecting Inspection hours 0 6,00015Grinding Number of units 0 5,0006
TREND REPORTING NON-VALUE-ADDED COSTS
KAIZEN STANDARD
PLAN
DO
CHECK
DO
ESTABLISH
ACT
CHECK
ACTLock In
Sear
ch
KAIZEN STANDARD
PLAN
Jumlah perbaikan utk periode mendatang (bulan, quarter, dll)
KAIZEN STANDARD
PLAN
DO
Implementasi rencanaImprovement
KAIZEN STANDARD
PLAN
DO
CHECK Membandingkan implementasi dengan standar kaizen
KAIZEN STANDARD
PLAN
DO
CHECK
ESTABLISH
ACT
Hasil yang didapat menjadikan standar baru
Lock In
Sear
ch
KAIZEN STANDARD
PLAN
DO
CHECK
DO
ESTABLISH
ACT
CHECK
ACTLock In
Sear
ch
BECHMARKING
Internal •Membandingkan proses operasi internal•Dengan unit yang berbeda dalam organisasi
External•Dengan kompetitor•Industri yang sama, tapi pasar berbeda
ACTIVITY FLEXIBLE BUDGETING• Memisahkan aktivitas yang fixed dan
variable• Aktivitas dipisahkan berdasarkan
driver• Performance report dilakukan dengan
membandingkan kos aktual dan anggaran
