Abc 2
Abc 2
Berdasarkan Aktivitas
Activity Based Costing (ABC)
Pertumbuhan dan perkembangan ilmu pengetahuan
dan teknologi telah mempengaruhi perkembangan
industri dan juga pola perilaku masyarakat. Hal ini
semakin menjadikan kompetisi yang semakin sengit
dalam dunia usaha. Untuk itu diperlukan berbagai daya
dan upaya agar perusahaan dapat lebih fleksibel dan
dapat menghasilkan produk yang spesifik dan profitable
dengan tetap memperhatikan kepuasan pelanggan.
Namun hingga saat ini masih banyak pihak yang
menggunakan paradigma lama antara lain:
1. Untuk memperkecil beban biaya tetap (cost/unit),
maka proses produksi harus menghasilkan produk
dalam jumlah yang besar pula.
• Asumsi Umum:
. UMR/bulan = Rp 802.500
= Rp 802.500/173 jam
= Rp 4.639 / jam
Receiving Area (seluruh tenaga kerja adalah tenaga
kerja harian dan non target):
. Cost Ingrediants merupakan Direct Cost dan spesifik sehingga dapat dihitung
langsung berdasarkan komposisi ingrediants yang digunakan, dan
diasumsikan = Rp 700/pack
Total Cost FOH = 0,175 jam kerja orang/pack x Rp 11.561/jam kerja orang
= Rp 2.023,18/pack
= Rp 2.024 / pack
Today, many organizations are using Activity Based Costing (ABC) to make
strategy changes and to cut costs, and the process may end up affecting a
broad range of operations: simple ones, like the way a truck delivery is
unloaded at a store, or major ones, such as whether to outsource direct
store deliveries. ABC shows the individual impact of each decision, and the
impact of one decision on another. A company may even discover that
changing the way deliveries are processed makes outsourcing them
uneconomical. ABC can produce results. Here are some examples:
A mining company needed to reduce logistics costs and to assess
the bottom-line impact of some proposed capital investments. It conducted
an ABC pilot project which focused on customer service and distribution.
The study found enough “quick hit” improvements to pay for the cost of the
pilot project. Management used the model to justify several strategic
initiatives, which led to even greater bottomline improvements. ABC was
then rolled out to the mining and
milling processes. Today, strategic planning, budgeting, and performance
measurement have all been upgraded.
A food processor and wholesale distribution company needed to
understand the economics of its processing and logistics activities.
Management suspected that some customer groups, products, and delivery
routes were losing money. As it turned out, all products contributed to the
bottom line, but some customers were indeed unprofitable. The
improvement opportunities that ABC discovered amounted to ten times the
cost of the pilot project.