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Abstract
This research aims to analize cost efficiency enhancement through implementation of Activity Based Management. The data of this research are collected by observation, interview and documentation. As the first step of this analysis production cost was calculated with Activity Based Costing method, then researchers reduce nonvalue 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, SPM and TIS are valued undercost, while SKM is valued overcost. Activity Based Management implementation 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 overcosting. Activity Based Management telah meningkatkan efisiensi biaya overhead pabrik tanpa menurunkan kualitas produk.
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Copyright (c) 2023 Fatimah Annisa, Agus Arief Santoso2
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Bogdǎnoiu C. Activity based cost from the perspective of competitive advantage. J Appl Econ Sci 2009;4:5– 11.
- Khataie AH, Bulgak AA, Segovia JJ. Activity-Based Costing and Management applied in a hybrid Decision Support System for order management. Decis Support Syst 2011;52:142–56. https://doi.org/10.1016/j.dss.2011.06.0 03.
- Pete Ş. Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability? Rev Rom Econ 2011;32:151–68.
- Lu TY, Wang SL, Wu MF, Cheng FT. Competitive Price Strategy with Activity-Based Costing - Case Study of Bicycle Part Company. Procedia CIRP 2017;63:14–20. https://doi.org/10.1016/j.procir.2017.0 3.102.
- Cokins G, Capusneanu S. Sustaining an Effective ABC-ABM System. Theor Appl Econ 2011;02(555):47–58.
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- Topor DI, Capusneanu S, Constantin DM, Barbu CM, Rakos IS. ABBABC- ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry. Bus Manag Horizons 2017;5:36. https://doi.org/10.5296/bmh.v5i2.1216 9.
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- Ng KC, Lim CP, Chong KE, Goh GGG. Elimination of waste through value Add/Non value add process analysis to improve cost productivity in manufacturing - A case study. IEEE Int Conf Ind Eng Eng Manag 2014:410–4. https://doi.org/10.1109/IEEM.2013.69 62444.
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- Muskitta CJ., Morasa J, Alexander S. Analisa Penerapan Activity Based Management Untuk Meningkatkan Efisiensi Pada Hotel Gran Central Manado. J Ris Akunt Going Concern 2018;13:467–76.
- Hofmann E, Bosshard J. Supply chain management and activity-based costing: Current status and directions for the future. Int J Phys Distrib Logist Manag 2017;47:712–35. https://doi.org/10.1108/IJPDLM-04- 2017-0158.
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References
Bogdǎnoiu C. Activity based cost from the perspective of competitive advantage. J Appl Econ Sci 2009;4:5– 11.
Khataie AH, Bulgak AA, Segovia JJ. Activity-Based Costing and Management applied in a hybrid Decision Support System for order management. Decis Support Syst 2011;52:142–56. https://doi.org/10.1016/j.dss.2011.06.0 03.
Pete Ş. Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability? Rev Rom Econ 2011;32:151–68.
Lu TY, Wang SL, Wu MF, Cheng FT. Competitive Price Strategy with Activity-Based Costing - Case Study of Bicycle Part Company. Procedia CIRP 2017;63:14–20. https://doi.org/10.1016/j.procir.2017.0 3.102.
Cokins G, Capusneanu S. Sustaining an Effective ABC-ABM System. Theor Appl Econ 2011;02(555):47–58.
Duran O, Afonso PSLP. An activity based costing decision model for life cycle economic assessment in spare parts logistic management. Int J Prod Econ 2019. https://doi.org/10.1016/j.ijpe.2019.09. 020.
Topor DI, Capusneanu S, Constantin DM, Barbu CM, Rakos IS. ABBABC- ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry. Bus Manag Horizons 2017;5:36. https://doi.org/10.5296/bmh.v5i2.1216 9.
Salem-Mhamdia ABH, Ghadhab BB. Value management and activity based 238 Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, Vol. 4, No. 2, Maret 2020, hlm. 229 – 238 costing model in the Tunisian restaurant. Int J Contemp Hosp Manag
;24:269–88. https://doi.org/10.1108/095961112112 06178.
Hansen DR, Mowen MM. Managerial Accounting. 8th ed. Thomson South Western; 2007.
Kee RC. Operational PLanning And Control With An Activity - Based. Adv Manag Account 2015;March:59– 84. https://doi.org/10.1016/S1474- 7871(02)11003-3.
Sugiyono. Statistik Untuk Penelitian.pdf. Bandung: Alfabeta; 2007. https://doi.org/10.1016/S0969- 4765(04)00066-9.
Ng KC, Lim CP, Chong KE, Goh GGG. Elimination of waste through value Add/Non value add process analysis to improve cost productivity in manufacturing - A case study. IEEE Int Conf Ind Eng Eng Manag 2014:410–4. https://doi.org/10.1109/IEEM.2013.69 62444.
Parengkuan M. Identifikasi Non Value Added Activity Melalui Activity - Based Management Untuk Meningkatkan Untuk Meningkatkan Efisiensi Hotel Sedona Manado. J Ris Ekon Manajemen, Bisnis Dan Akunt 2013;1:109–17.
Muskitta CJ., Morasa J, Alexander S. Analisa Penerapan Activity Based Management Untuk Meningkatkan Efisiensi Pada Hotel Gran Central Manado. J Ris Akunt Going Concern 2018;13:467–76.
Hofmann E, Bosshard J. Supply chain management and activity-based costing: Current status and directions for the future. Int J Phys Distrib Logist Manag 2017;47:712–35. https://doi.org/10.1108/IJPDLM-04- 2017-0158.
Beheshti HM. Gaining and sustaining competitive advantage with activity based cost management system. Ind Manag Data Syst 2004;104:377–83. https://doi.org/10.1108/026355704105 37462.