PENGENDALIAN

SIA Kelompok 3
Ezar Zachary (12030119130261)
Ghadiazka Azzata Munir (12030119130258)
1. Biaya Berbasis Volume
(Volume-Based Costing)
Sistem penetapan biaya produk ketika
entitas mengalokasikan biaya overhead
pabrik ke kumpulan biaya tunggal dan
kemudian menggunakan penggerak
biaya berbasis volume untuk
mengalokasikan biaya overhead pabrik
ke produk atau layanan individual.
Patio Grill
Company
 2. Biaya Berbasis
Aktivitas (Activity-Based
Costing)
Merupakan salah satu metode untuk menentukan
overhead dan indirect cost kepada produk dan jasa.
ABC Tahap 1
ABC Tahap 2
Interpretasi Hasil ABC
Mengapa Sistem Tradisional Berbasis Volume
Memutarbalikkan Biaya Produk

Non-Unit-Level Overhead Product Diversity

Costs
5. Penetapan Biaya Berbasis Aktivitas di Industri Jasa

Tujuan keseluruhan penetapan biaya berbasis aktivitas di perusahaan jasa tidak

berbeda dengan tujuan perusahaan manufaktur. Manajer menginginkan
informasi yang lebih akurat tentang biaya produksi layanan yang mereka jual.
Selain itu, mereka ingin menggunakan informasi ini untuk
meningkatkan operasi dan untuk lebih memenuhi kebutuhan pelanggan mereka
dengan biaya yang lebih efektif.
Beberapa pendekatan umum untuk mengidentifikasi aktivitas, kumpulan biaya
aktivitas, dan penggerak biaya digunakan dalam industri jasa seperti pada
industri manufaktur. Kemudian ada klasifikasi kegiatan menjadi kegiatan tingkat
unit, tingkat bets, tingkat pemeliharaan produk, dan tingkat fasilitas juga
berlaku dalam pengaturan industri jasa, sama halnya dengan industry
manufkatur
Contoh Penggunaan Penetapan Biaya Berbasis
Aktivitas Pada Perusahaan Asuransi Kesehatan
Unit level
01 Memasukkan data klaim awal ke 02
dalam komputer (untuk setiap
klaim yang diterima)
Batch level
Memindahkan sekumpulan klaim
dari satu langkah pemrosesan ke
langkah berikutnya.

Product-sustaining Facility (general

03 level
Pemeliharaan jaringan penyedia
layanan medis
(yaitu, memelihara hubungan
dengan dokter dan rumah sakit
yang menyediakan layanan medis
kepada pengguna jasa asuransi).
operations) level
04
Administrasi umum atas
klaim pengguna jasa
asuransi.
Penetapan Biaya Berbasis Aktivitas
Berdasarkan Waktu
1.  
Versi penetapan biaya berbasis aktivitas yang telah diterima secara luas dalam pengaturan industri jasa disebut

penetapan biaya berbasis aktivitas berdasrkan oleh waktu (TDABC). Dalam TDABC, biaya umumnya diasumsikan

dipengaruhi oleh waktu yang dibutuhkan untuk melakukan berbagai aktivitas.

Overhead rate per time unit =

 2 Keunggulan utama
Penetapan Biaya Berbasis
Aktivitas Berdasarkan Waktu
dibandingkan dengan
Penetapan Biaya Berbasis
Aktivitas biasa
1. Jauh lebih mudah untuk mengumpulkan sumber daya berbasis waktu dan data
aktivitas daripada mengumpulkan data tentang berbagai ukuran yang digunakan
dalam penetapan biaya berdasrkan aktivitas pada umunya, yang mana banyak di
antaranya biasanya tidak dilacak oleh perusahaan.
2. Karena time-driven cost driver rate dihitung berdasarkan kepraktisan kapasitas
sumber daya (seringkali sumber daya manusia) yang disediakan untuk melakukan
kegiatan, Maka sistem TDABC tidak akan menetapkan biaya untuk produk atau
layanan untuk kapasitas yang ada (atau seharusnya) tidak digunakan, sebagai
gantinya sistem TDABC tidak menerapkannya sebagai biaya kelebihan kapasitas.
Contoh Isu Etis mengenai Penetapan
Biaya Berbasis Aktivitas
Xavier Auto Parts, Inc. memproduksi berbagai macam mobil suku cadang, yang dijualnya ke
produsen mobil, terutama di Amerika Serikat dan Kanada. Baik Divisi Suku Cadang Mesin, maupun
pabrik pada khususnya, telah menunjukkan profitabilitas yang memuaskan selama dalam 20 tahun
terakhir. Namun, pada 2013, pabrik mengalami penurunan profitabilitas yang tajam, meskipun
penjualannya meningkat.
Kemudian Tim proyek Activity based costing dibentuk, awalnya penganalisaan dilakukan pada dua
lini produk pabrik Charlotte. Kemudian proyek ini diperluas ke keseluruhan Operasi pabrik.
Manajemen tercengang saat menemukan hampir seperempat produk yang dijual dan diproduksi di
pabrik hilang. Selain itu, proyek ABC menyoroti sejauh mana perkembangan lini produk di pabrik
Charlotte. Ternyata menunjukkan bahwa dalam banyak kasus, produk yang tidak menguntungkan
ini, harganya dijatuhkan hanya agar penjualannya dapat seperti produk lain, ini terjadi setelah
seorang pelanggan meminta dan seorang penjual menyetujuinya.
01
Symptoms
and disease
You can enter a subtitle here if you need it
A picture always
reinforces the
concept
Images reveal large amounts of
data, so remember: use an image
instead of long texts
A picture is worth a
thousand words
 Treatment

Neptune Mars Saturn

Neptune is the farthest Despite being red, Mars is It’s the farthest planet in
planet from the Sun a cold place, not hot the Solar System

Mercury Venus Jupiter

Mercury is the closest It has a beautiful name, It’s the biggest planet in
planet to the Sun but it’s terribly hot the Solar System
 02
Concepts
and
typologies
You can enter a subtitle here if you need it
 Symptoms of the disease
Jupiter Mercury
It’s the biggest planet in Mercury is the closest
the Solar System planet to the Sun

Mars Saturn
Despite being red, Mars is It’s composed mostly of
a cold place, not hot hydrogen and helium
 Typology
Venus
It has a beautiful name
and is the second planet
from the Sun. It’s even
hotter than Mercury
Saturn
Saturn is a gas giant and
has several rings. It's
composed mostly of
hydrogen and helium
4,498,300,000
Big numbers catch your audience’s attention
 Disease process
Jupiter Mars
Jupiter is the biggest Despite being red, Mars is
planet in the Solar System a cold place

Day 1 Day 2 Day 3 Day 4

Venus Neptune
Venus has a beautiful Neptune is the farthest
name, but it’s terribly hot planet from the Sun
 Prevalence
Venus
20 % It has a beautiful name, but
it’s terribly hot

Neptune
59 % It’s the farthest planet from
the Sun

Jupiter
If you want to modify this graph ,click on it,
21 % It’s the biggest planet in
follow the link, change the data and replace it the Solar System
 Symptoms of the disease
Jupiter Mercury
It’s the biggest planet in Mercury is the closest
the Solar System planet to the Sun

Mars Saturn
Despite being red, Mars is It’s composed mostly of
a cold place, not hot hydrogen and helium
Awesome words
 Treatment process
Jupiter Mercury
It’s the biggest planet in Mercury is the closest
the Solar System planet to the Sun

Mars Saturn
Despite being red, Mars is It’s composed mostly of
a cold place, not hot hydrogen and helium
 Results

Earth Jupiter Saturn

Mercury 0.06 0.38 0.38

Mars 0.11 0.53 0.38

Saturn 95.2 9.4 1.16

Jupiter 90.43 21.45 22.00

 About the disease

85 % 15 % 75 %

Venus Neptune Jupiter

It has a beautiful name, It’s the farthest planet in It’s the biggest planet in
but it’s terribly hot the Solar System the Solar System
Mobile web
You can replace the image on the
screen with your own work. Just
delete this one, add yours and center
it properly
 Table app
You can replace the image on the
screen with your own work. Just
delete this one, add yours and center
it properly
Desktop software
You can replace the image on the
screen with your own work. Just
delete this one, add yours and center
it properly
 Areas with more cases of malaria
11 % 50 %
Venus Neptune
It has a beautiful name, It’s the farthest planet in
but it’s terribly hot the Solar System

12 % 24 %
Mars Jupiter
Despite being red, Mars It’s the biggest planet in
is actually a cold place the Solar System
 Typologies

Type 1 Type 2 Type 3

Describe here your Describe here your Describe here your
concepts concepts concepts

Describe here your Describe here your Describe here your

concepts concepts concepts

Describe here your Describe here your Describe here your

concepts concepts concepts

Describe here your Describe here your Describe here your

concepts concepts concepts
 Recommendations
What to do
It has a beautiful name
and is the second planet
from the Sun. It’s hot

What to avoid
It’s the closest planet to
the Sun and the smallest
one in the Solar System
 Risk factors
Venus
It has a beautiful name, but
it’s terribly hot

Neptune
It’s the farthest planet in
the Solar System

Jupiter
It’s the biggest planet in If you want to modify this graph ,click on it, follow the link,
the Solar System change the data and replace it
 Malaria facts

2015 2016 2017

13,60
9,000 3,500
to the Sun 0
Mercury is the closest planet Despite being red, Mars is a
cold place
It’s the biggest planet in the
Solar System
 Transmission cycle
Venus 1 1
2 Jupiter
It has a beautiful name, but It’s the biggest planet in
it’s terribly hot 6 2 the Solar System

Neptune Ceres
6 3
It’s the farthest planet in Ceres is located in the main
the Solar System asteroid belt

Saturn 5 3 5
4 Mars
Saturn is a gas giant and Despite being red, Mars is a
has several rings 4 cold place, not hot
 Our team

Joseph Doe Susan Bones Timmy Jimmy

Here you could talk a bit Here you could talk a bit Here you could talk a bit
about this person about this person about this person
Thanks!
Does anyone have any questions?
addyouremail@freepik.com
+91 620 421 838
yourcompany.com

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