Peningkatan Efisiensi Biaya Melalui Activity Based Management

Annisa Fatimah, Agus Arief Santoso



This research aims toanalize cost efficiency enhancement through implementation of Activity Based Management. The data of this research are collected byobservation, interview and documentation. As the first step of this analysis production cost was calculated with Activity Based Costing method, then researchers reduce non-value added activity with Activity Based Management. This research showed a difference between traditional method (that company is currently executing) and Activity Based Costing method. The results are products SKT, SPMand TIS are valued undercost,whileSKM is valued overcost. Activity Based Managementi mplementation has increased efficiency of factory overhead cost without reducing the product quality.


Penelitian ini mengalisis peningkatan efisiensi biaya produksi melalui implementasi Activity Based Management.Data yang digunakan diperoleh dengan observasi, wawancara, dan dokumentasi. Langkah pertama pada penelitian ini adalah menghitung biaya produksi menggunakan Activity Based Costing, selanjutnya mengurangi aktivitas tidak bernilai tambah dengan Activity Based Management. Hasilnya menunjukkan selisih biaya antara metode tradisional yang diterapkan perusahaan dengan Activity Based Management. Selanjutnya untuk produk SKT, SPM, dan TIS mengalami undercosting, sedangkan SKM mengalami overcostingActivity Based Managementtelah meningkatkan efisiensi biaya overhead pabrik tanpa menurunkan kualitas produk


Cost Efficiency

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