A CTIVITY M OVEMENT TASK USING SENSORS - HUMANS AND ROBOTS (75 MINUTES ) 1.
A ctivity Based Management
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Transcript of A ctivity Based Management
Activity Based Management
Activity-Based Management
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Activity-based costing establishes relationshipsbetween overhead costs and activities so that
we can better allocate overhead costs.Activity-based management focuses
on managing activities to reduce costs.
ABM PROFILE
ABM = COST DIMENSIONAL + PROCESS DIMENSIONABC + PVAAccurate Cost + Reduce CostAssignment
Customer Satisfaction + Profit
Two-Dimensions of Activity-Based Management
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Cost Objects
Activities
Driver Analysis
Process ViewActivity Analysis
Resource costs
Cost Assignment View
PerformanceMeasures
Activity Evaluation
REDUCE COST AND IMPROVE PROFIT
Elimination of Non-Value-Added Costs
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Nonvalue-added activities
NecessaryUnnecessary
Activities
Reduce orEliminate
Continually Evaluate and Improve
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Implementing ABM
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Implementing ABM
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Systems planningSystems planning provides the justification for implementing ABM and address the following issues:
1. The purpose and objectives of the ABM system.2. The organization’s current and desired competitive position.3. The organization’s business processes and product mix.4. The timeline, assigned responsibilities, and resources
required for implementation.5. The ability of the organization to implement, learn, and use
new information.
Identifikasi, definisi, dan klasifikasi aktivitas
DefinisiDigunakan untuk mengetahui pekerjaan apa saja yang
membentuk suatu aktivitas untuk meningkatkan efisiensi aktivitas yang bernilai tambah.Klasifikasi
Digunakan untuk menghubungkan ABM dengan berbagai usaha perbaikan berkelanjutan. Identifikasi
Digunakan manajemen perusahaan untuk memusatkan perhatian pada berbagai aktivitas yang tidak bernilai tambah.
Failure of ABM implementation Kurangnya dukungan manajemen tingkat atas (Lack of support ). Manajer operasional dan penjualan tidak ahli menggunakan
informasi aktivitas yang baru (incapability of operational managers).
Kurangnya kegiatan pelatihan dan pendidikan tentang penggunaan informasi ABM (lack of training).
Para manajer menerima informasi baru dengan sikap skeptis (sceptical attitude) .
Para manajer cenderung menggunakan angka akuntansi tradisional bersama dengan data baru tersebut (tend to use traditional system in the lieu of new system).
ABM NEEDS RESPONSIBILITY ACCOUNTING
4 ELEMENTS OF RA:1. Assigning responsibility2. Establishing performance criteria3. Evaluating performance4. Assigning rewards
Types of RA• Financial Based
Low competition, standardized product/activities, mass production, low IT adoption
• Activities Based High competition, unstandardized product/activities, order production / mass customization, high IT adoption
• Strategy Based (Chapter 16)
1. Assigning responsibility
2. Establishing performance criteria
3. Evaluating performance
4. Assigning Rewards
Process Value Analysis (PVA)
Process dimension -> reduction costElements of PVA:1. Driver analysis (what causes activities cost)
Act input (resources consumed)Act output (product resulted)
2. Activity analysis (determining VA + NVA activities to reduce cost)elimination, selection, reduction, uniting activities
3. Activity performance measurement
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Process Value Analysisconstant improvement, including cost reduction through activity management
– Activity elimination• Focus on eliminating nonvalue-added activities
– Activity selection• Choose among sets of competing strategies
– Activity reduction• Decrease time and resources required by an activity
– Activity sharing / uniting activities• Use economies of scale to increase efficiency
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• Assessing activity performance– Financial measures–Nonfinancial measures
• Dimensions of performance assessment– Efficiency (Output : Input)–Quality (durability, function, etc.)–Time (speedier means less resources
consumption)
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Financial Measures of Activity Efficiency
• Reveal the current level of efficiency and the potential for increased efficiency– Value- and nonvalue-added activity costs– Trends in activity costs– Kaizen standard setting– Benchmarking– Activity flexible budgeting– Activity capacity management
1. Value- and nonvalue-added activity costs
Contoh Aktivitas di RTP Inc.Aktivitas penggerak aktivitas SQ AQ SP
Pengelasan jam pengelasan 10.000 12.000 $40
Pengerjaan ulang Jam pengerjaan ulang 0 10.000 9
Penyetelan Jam penyetelan 0 6.000 60
Pengawasan Jumlah pengawasan 0 4.000 15
Aktivitas Biaya bernilai tambah(SQ * SP)
Biaya tak bernilai tambah (Karena tidak
sempurna)
Biaya aktual(AQ * SP)
Pengelasan $400.000 $80.000 $480.000
Pengerjaan ulang
0 90.000 90.000
Penyetelan 0 360.000 360.000
Pengawasan 0 60.000 60.000
Total $400.000 $590.000 $990.000
Laporan biaya bernilai tambah dan tak bernilai tambah untuk tahun fiskal yang berakhir pada 31 desember 2008
2. Trend ActivityAktivitas 2007 2008 perubahan
Pengelasan $80.000 $50.000 $30.000
Pengerjaan ulang
90.000 70.000 20.000
Penyetelan 360.000 200.000 160.000
Pengawasan 60.000 35.000 25.000
Total $590.000 $355.000 $235.000
Pelaporan tren : biaya tak bernilai tambah
3. Kaizen Standard
Benchmarking–Uses best practices as the standard for
evaluating activity performance• Internal benchmarking–Benchmarking against the best internal
performance• External benchmarking–Comparison with others outside the
organization
ACTIVITY BASED CUSTOMER
ACTIVITY BASED SUPPLIER Murray, Inc Plata Associates
KomponenA1
KomponenB2
KomponenA1
KomponenB2
biaya pembelian
$20x80.000 $1,600,000 $52x40.000 $2,080,000 $24x10.000 240,000 $56x10.000 560,000
Perbaikan produk
$400x1600 640,000 $400x380 152,000 $400x10 4,000 $400x10 4,000
Percepatan pengiriman produk
$2000x60 120,000 $2000x40 80,000
Biaya total $2,360,000 $2,312,000 $244,000 $564,000
unit 80,000 40,000 10,000 10,000Biaya total unit $29.50 $57.80 $24,40 $56,40
THE END