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Activity Based Management. Activity-Based Management 1-2 Activity-based costing establishes relationships between overhead costs and activities so that.

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Presentasi berjudul: "Activity Based Management. Activity-Based Management 1-2 Activity-based costing establishes relationships between overhead costs and activities so that."— Transcript presentasi:

1 Activity Based Management

2 Activity-Based Management 1-2 Activity-based costing establishes relationships between overhead costs and activities so that we can better allocate overhead costs. Activity-based management focuses on managing activities to reduce costs.

3 ABM PROFILE ABM = COST DIMENSIONAL + PROCESS DIMENSION ABC + PVA Accurate Cost + Reduce Cost Assignment Customer Satisfaction + Profit

4 Two-Dimensions of Activity-Based Management 1-4 Cost Objects Activities DriverAnalysisDriverAnalysis Process View Activity Analysis Resource costs Cost Assignment View PerformanceMeasuresPerformanceMeasures Activity Evaluation REDUCE COST AND IMPROVE PROFIT

5 Elimination of Non-Value-Added Costs 1-5 Nonvalue-added activities Necessary Unnecessary Activities Reduce or Eliminate Continually Evaluate and Improve

6 Implementing ABM 6 (continued on next slide)

7 Implementing ABM 7 (continued from previous slide)

8 Systems planning Systems planning provides the justification for implementing ABM and address the following issues: 1.The purpose and objectives of the ABM system. 2.The organization’s current and desired competitive position. 3.The organization’s business processes and product mix. 4.The timeline, assigned responsibilities, and resources required for implementation. 5.The ability of the organization to implement, learn, and use new information. 8

9 Identifikasi, definisi, dan klasifikasi aktivitas  Definisi Digunakan untuk mengetahui pekerjaan apa saja yang membentuk suatu aktivitas untuk meningkatkan efisiensi aktivitas yang bernilai tambah.  Klasifikasi Digunakan untuk menghubungkan ABM dengan berbagai usaha perbaikan berkelanjutan.  Identifikasi Digunakan manajemen perusahaan untuk memusatkan perhatian pada berbagai aktivitas yang tidak bernilai tambah.

10 Failure of ABM implementation  Kurangnya dukungan manajemen tingkat atas (Lack of support ).  Manajer operasional dan penjualan tidak ahli menggunakan informasi aktivitas yang baru (incapability of operational managers).  Kurangnya kegiatan pelatihan dan pendidikan tentang penggunaan informasi ABM (lack of training).  Para manajer menerima informasi baru dengan sikap skeptis (sceptical attitude).  Para manajer cenderung menggunakan angka akuntansi tradisional bersama dengan data baru tersebut (tend to use traditional system in the lieu of new system).

11 ABM NEEDS RESPONSIBILITY ACCOUNTING 4 ELEMENTS OF RA: 1.Assigning responsibility 2.Establishing performance criteria 3.Evaluating performance 4.Assigning rewards

12 Types of RA Financial Based Low competition, standardized product/activities, mass production, low IT adoption Activities Based High competition, unstandardized product/activities, order production / mass customization, high IT adoption Strategy Based (Chapter 16)

13 1. Assigning responsibility

14 2. Establishing performance criteria

15 3. Evaluating performance

16 4. Assigning Rewards

17 Process Value Analysis (PVA) Process dimension -> reduction cost Elements of PVA: 1.Driver analysis (what causes activities cost) Act input (resources consumed) Act output (product resulted) 2.Activity analysis (determining VA + NVA activities to reduce cost) elimination, selection, reduction, uniting activities 3. Activity performance measurement

18 Process Value Analysis constant improvement, including cost reduction through activity management – Activity elimination Focus on eliminating nonvalue-added activities – Activity selection Choose among sets of competing strategies – Activity reduction Decrease time and resources required by an activity – Activity sharing / uniting activities Use economies of scale to increase efficiency 18

19 Assessing activity performance – Financial measures – Nonfinancial measures Dimensions of performance assessment – Efficiency (Output : Input) – Quality (durability, function, etc.) – Time (speedier means less resources consumption) 19

20 Financial Measures of Activity Efficiency Reveal the current level of efficiency and the potential for increased efficiency – Value- and nonvalue-added activity costs – Trends in activity costs – Kaizen standard setting – Benchmarking – Activity flexible budgeting – Activity capacity management 20

21 1. Value- and nonvalue-added activity costs

22 Contoh Aktivitas di RTP Inc. Aktivitaspenggerak aktivitasSQAQSP Pengelasanjam pengelasan $40 Pengerjaan ulangJam pengerjaan ulang PenyetelanJam penyetelan PengawasanJumlah pengawasan

23 Aktivitas Biaya bernilai tambah (SQ * SP) Biaya tak bernilai tambah (Karena tidak sempurna) Biaya aktual (AQ * SP) Pengelasan$ $80.000$ Pengerjaan ulang Penyetelan Pengawasan Total$ $ $ Laporan biaya bernilai tambah dan tak bernilai tambah untuk tahun fiskal yang berakhir pada 31 desember 2008

24 2. Trend Activity Aktivitas perubahan Pengelasan$80.000$50.000$ Pengerjaan ulang Penyetelan Pengawasan Total$ $ $ Pelaporan tren : biaya tak bernilai tambah

25 3. Kaizen Standard

26 Benchmarking – Uses best practices as the standard for evaluating activity performance Internal benchmarking – Benchmarking against the best internal performance External benchmarking – Comparison with others outside the organization

27 ACTIVITY BASED CUSTOMER

28 ACTIVITY BASED SUPPLIER Murray, IncPlata Associates Komponen A1 Komponen B2 Komponen A1 Komponen B2 biaya pembelian $20x80.000$1,600,000 $52x $2,080,000 $24x ,000 $56x ,000 Perbaikan produk $400x ,000 $400x ,000 $400x10 4,000 $400x10 4,000 Percepatan pengiriman produk $2000x60120,000 $2000x40 80,000 Biaya total$2,360,000$2,312,000$244,000$564,000 unit80,00040,00010,000 Biaya total unit$29.50$57.80$24,40$56,40

29 THE END


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