Strategic ABM
EFISIENSI
Value Added
PRODUC
CUSTOM
Value
Added T ER ELIMINATED
Operational ABM
Non-Value
Added PRODU
Non-Value Added
Activity Based Costing
TOTAL COST = DM + DL
+ MOH
BIAYA
MANUFACTURING
OVERHEAD (MOH)
BERDASARKAN
Activity Based Costing AKTIVITAS
Activity Based Costing
Pendekatan yang luas dan terpadu yang
memfokuskan perhatian manajemen
pada aktivitas dengan tujuan perbaikan
nilai pelanggan dan laba yang
dicapai
Activity Based Costing AKTIVITAS
Value Added
Non-Value Adde
Perspektif dari
Perspektif dari
Produk
Manufacturing
Features
Aktivitas tersebut
essensial atau
mempengaruhi Valued by
Value produk Customer
Value
Added
Added
Strategic ABM
EFISIENSI
Value Added
ELIMINATED
Operational ABM
Non-Value Adde
Strategic ABM Operational ABM
Customer/Pro
duct Operational
Non-Value Added
Value Added Non-Value Added
Customer Customer
Retain STOP
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Packaging
Activity Based Costing AKTIVITAS
Strategic ABM
EFISIENSI
Value Added
PRODUC
CUSTOM
Value
Added T ER ELIMINATED
Operational ABM
Non-Value
Added PRODUKS
Non-Value Added