abm1

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