ESTIMASI BIAYA

EM12CE13
#week 1
Dept. Engineering Management
Universitas Internasional Semen Indonesia
1 SKS = 170 menit
50 menit : tatap muka
60 menit: tugas terstruktur
60 menit: tugas mandiri

3 SKS x 3
 Ketua Kelas: Early
Media komunikasi:
Kontrak - Grup Whatsapp
- Classroom
Belajar - Hangout meet (link sudah ada
di classroom)
- Link hasil belajar di share
 Peraturan Perkuliahan dan Penilaian

• Menganut peraturan perkuliahan UISI

• Pengumpulan tugas dikirimkan ke email dosen pengampu,
tidak boleh melebihi pukul 15.00 sehari sebelum perkuliahan
• Keterlambatan pengumpulan tugas atau ketidakikutsertaan
dalam ujian hanya dapat ditoleransi apabila mahasiswa ybs
sakit (dibuktikan dengan surat keterangan dokter) atau
adanya kondisi khusus (misalnya meninggalnya anggota
keluarga – dibuktikan dengan surat kematian dari pejabat
yang berwenang). Dalam kondisi ini, mahasiswa ybs harus
menemui dosen koordinator dengan membawa surat
permohonan penundaan pengumpulan tugas atau
permohonan mengikuti ujian susulan beserta surat buktinya
selambat-lambatnya satu minggu setelah batas pengumpulan
atau pelaksanaan ujian.
 Student Centered Learning (SCL)
Student-Centered-Learning (SCL) menempatkan mahasiswa sebagai
pemeran aktif dalam proses pembelajaran. Berbagai aktivitas telah
dirancang untuk membantu mahasiswa dalam memahami materi
pembelajaran, antara lain melalui :
– Discovery Learning – pembelajaran melalui pencarian,
pemahaman informasi, serta menjawab pertanyaan –
pertanyaan dalam Study Guide atau Question List.
– Small Group Discussion – pembelajaran melalui diskusi
kelompok kecil.
– Project Based Learning – pembelajaran melalui pengerjaan
suatu proyek secara terstruktur.
– Presentasi & Diskusi – pembelajaran melalui penyampaian
gagasan dan argumen secara efektif dan efisien, mendengar,
memahami, dan menerima gagasan yang berbeda, serta
penarikan kesimpulan akhir yang mengakomodasikan berbagai
gagasan.
Rancangan Pembelajaran
Minggu Pokok Pembahasan
1 Pengantar dan Konsep Dasar Estimasi Biaya
2 Biaya Tenaga Kerja
3-4 Biaya Material dan Overhead
5-6 Analisa Transaksi Keuangan
7 Analisa Laporan Keuangan
8 Ujian Tengah Semester
9 Job Order Costing
10 Process Costing
11-12 Metode Estimasi “non-analytic”
13 Budgeting
Performance Evaluation Using Variances From
14 Standart Costing
15 Activity Based Costing
16 Ujian Akhir Semester
 PENILAIAN

Ujian Tengah Semester: 30%

Ujian Akhir: 30%

Tugas/Kuis: 30%

Keaktifan 10%
BUKU REFERENSI
Cost Analysis and Estimating
for Engineering and
Management
 Reasons for Study
• The Goal of Business Is to Make Money
• Desire to Know Outcome Before Making a
Commitment
• Need for Cost and Price Estimates
• Marketplace is based on free and open
competition
Engineering is undertaken to satisfy complex
requirements. In addition to performance, form,
safety, and function of the design, cost is one of
the most important numbers
 Design
• Every Design Is a New Combination of Pre-
Existing Knowledge that Satisfies an Economic
Want
– New Combination – Creativity
– Economic Wants & knowledge – Drivers
• Design is the creative part of engineering
• Engineering and design are not separate
functions
 Elements of Design
• Identification and Definition of
Problem
• Development of Concepts
• Engineering Models
• Evaluation
• Design
• Implementation
 Problem
• Recognize a Need
– Economic Want
• The need or want can be determined by the
marketing function
• Good Description = Good Solution
• Wrong description = wrong solution
• Detailed Specification of Requirements
 Engineering Models
• Involves the application of creditable concepts
• Formation of a model is an engineering trait and distinguishes
the engineering pattern of thought
• Model permits manipulation for theories or testing
• It is difficult to manipulate reality because:
– Impossible
– uneconomical
• Representation to Explain an Aspect
• Model is used for:
– Prediction
– Discover Pertinent Parameters
• Model should be:
– Flexible
– Simple
Evaluation
• Compromise:
– Engineering, economics, physical laws, social
mores, ignorance, and faulty human judgment
– Moral questions debated
– No one can foresee the future effect of design
• Optimum evaluation is a continuous process
• It takes a long time to pass from definition through the
design stage
• Iterative Process with Modeling
– Satisfies Requirements?
– Cost
– Profit
– Fit with Capabilities
• Includes manufacturability or serviceability
 Evaluation

Sources of Cost:
• Largely Determined by Design
• 50% Purchased Material / Parts
• 30% Overhead
• 15% Factory Labor
 Design
• Addresses All Requirements
through
– Computing
– Drafting
– Checking
– Specifying
• Answers
– What It Looks Like
– How Shall It Be Built
– How Will It Work
• Major proportion of designer’s
time is tight to designing
 Implementation
• No design process is complete without putting into
action
• Requires a Decision to Proceed
• Must Be Assured:
– It Satisfies All Requirements
– It Will Yield a Profit
• Needs an Economic Evaluation for the last question
(engineering management must do this)
 Economic Evaluation
• Market Defines “Economic Want”
• There is a boundary for the degree of “want”
• Cost Needs to Satisfy:
– Enterprise must satisfy economic want with a
design that can be produced at a cost below the
price a customer is willing to pay
• Engineering & marketing discover the products and
services:
– Propose a product and determine the potential
market
– May opportune the market and then propose a
product
• Market analysis: assist sin conceiving, designing and
producing a product
• Cost Model Should Parallel the Design
• Detail and Accuracy of Estimate
– Depends on Amount of Info Available
– Depends on the Time for the Estimate
 Economic Evaluation
• Product development is a lengthy process and requires
economic evaluation:
– Design or concepts are transformed into a cost analysis
problem definition
– Estimating model are proposed
– Cost model is selected
– Information is gathered
– Cost-to-target trials are offered
– Cost estimates are completed
 Users of Economic Evaluation
• Economic Evaluation Produces:
– Dollar Estimates
– Labor Hour Estimates
– Material Requirements
• Used By:
– Engineering & Manufacturing: Has major
responsibilities for design & production
– Sales & Marketing: responsible for obtaining
orders and selling lowest possible cost
– Materials Management (receiving, warehousing,
transportation/shipping, quality & testing: need
to know the expected amount of material to be
processed and give costs for its operation
– Accounting/Financial Planning: supplied
information for estimates and prepare budgets
 Reasons for Economic Evaluation
• Requires Answers to 3 Questions
– “What are the performances, functions and features of the
product?
– “What Does It Look Like?”
– “How Many?”
• Selects from Design Alternatives
• Determines Manufacturing Methods
– Depends on the anticipated quantity produced
– Exp. Machining vs. Casting
• Decisions to Proceed
 Other Reasons
• Cost to Manufacture
• Profit Prediction: make or buy, outsourcing?
• Labor Requirements: hire and train new employees
• Time (Scheduling)
• Control of Operations
• Improvement
• Budgets: are control tools to plan and monitor
performance
• Equipment Justification
 Strategies
• Mass Production
– Large Quantities/Little Variation
• Batch Production
– Smaller Quantities/Large Variation
– Similar Processes
• Projects
– Very Small Quantities/Specialized
Strategies
What Determines Cost and When
 Modes of
Competition

• Design Uniqueness or
Superiority
• Price and Cost
• Quality
• Reliability
• Innovation / First to Market
• Customer Support
• Custom Design / Manufacturing
• Commodity Products
 Business Classification

• Traditional
• High-Tech
Established Products
Rapid Changes
Slow Evolution
Short Cost Recovery
Incremental Changes
Period
History of Costs
Fast Time to Market
Flexibility
Concurrent Engineering
Challenging Cost Analysis
 Information

Available Engineering works Historical Data Measured Data Policy Data: have
Information Varies in a cost data and (Accounting the property of
design setting Records) being fixed for
where the engineering
information is not purposes
fully disclosed and
thus the reason
for estimating
unknown
information
By Point in the
Development
Amount of Uniqueness
of Product
 Sources of
Information

• Accounting
• Personnel Department
• Operating Departments
• Purchasing
• Sales/Marketing
• Supervisors/Managers
• Trade Associations / Media
 About the
Estimate
• Amount of Information
Available
• Time Allotted to Make the
Estimate
• Overall Size (Amount) of
the Estimate
• Intended Use for the
Estimate
• All Impact the Quality and
Accuracy of the Estimate
 International
Business

• Global Economy
– Competitors
– Markets
• Measurements in SI
Units
• Monetary Transactions
in Multiple Currencies
 Currency Exchange

Exchange Rates Spot and Future Rates Rates Obtained from:

Conversion Factors Banks, Newspapers, Internet
Constantly Varying
 Summary

How the Design Process Works

Where Economic Analyses Fit

How Businesses Are Organized and Compete

The Role of Information

Global Aspects
 Tugas: Pre-Test
Estimasilah biaya sebuah produk/proyek