Peningkatan Efisiensi Biaya Melalui Activity Based Management

Annisa Fatimah, Agus Arief Santoso

Abstract


Abstract

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.


Abstrak

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


Keywords


Cost Efficiency

Full Text:

PDF


DOI: http://dx.doi.org/10.33795/jraam.v4i2.010

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

 

Member-of:

Indexed in:

Hasil gambar untuk google scholar                Hasil gambar untuk logo mendeley  BASE Logo       Related image

 

Tools:

 

Image result for logo plagscan

 

  

 This work is licensed under: