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IFAP – UAJY. Lecture 4: ACTIVITY BASED COST SYSTEM. ABC System. A cost information system based on activities with the main purposes is motivating people doing long run cost reduction through managing the activities well. Cost is caused The causes of cost can be managed. An activity. - PowerPoint PPT Presentation
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IFAP- 2010IFAP- 2010 11
Lecture 4:Lecture 4:ACTIVITY BASED COST ACTIVITY BASED COST
SYSTEMSYSTEM
IFAP – UAJY
IFAP- 2010 2
ABC System
A cost information system based on activities with the main purposes is motivating people doing long run cost reduction through managing
the activities well.
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Philosophy ABC System
• Cost is caused• The causes of
cost can be managed
An activity
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Examples of Activities1. Processing purchase orders.2. Handling materials and parts.3. Inspecting incoming material and parts.4. Setting up equipment.5. Producing goods using manufacturing
equipment.6. Supervising assembly workers.7. Inspecting finished goods.8. Packing customer orders.
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Two Stages of ABC
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First Stage
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Frame work
ABPC
SUMBER DAYA AKTIVITAS
Employee Resource
Expense Resource
INFORMASI
Result-Producing Activities
Result-Contributing Activities
Support Activities
Hygiene & Housekeeping
Activities
Informasi Activity Cost
Informasi Operasi
Customer aktivitas
Value- & non-value added activities
Resource driver
Perilaku biaya
Direct Tracing
Alokasi
Driver Tracing
CE
Resource to Activity
ACTIVITY-BASED PROCESS COSTING
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The strengths of ABC
• Informing The ability of ABC system to provide information in monitoring individual performance
• Empowering The ability of ABC system to provide information for empowering employee in doing cost reduction.
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Second Stage
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Benefits of ABPC Information
• Performance evaluation each activity
• Determine target cost reduction continues improvement
• Budgeted cost calculation
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EMPOWERING INFORMATION
• Value- and non-value-added activities• Activity’s customer• Cycle Effectiveness• Activity type
Result producing, result contributing, supporting, hygiene and housekeeping
• Method of resource assignment to activity Direct, driver tracing and allocation
• Resource driver• Budget type
Fixed, Variable, Step variable
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RESULT-PRODUCING ACTIVITIES
• Directly related with generating revenue from customer by selling product/services.
• Example: production activity, marketing, selling, and distribution
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RESULT-CONTRIBUTING ACTIVITIES
• Giving assistance to result-producing activity in generating profit from customer.
• Examples: logistic activity, maintenance activity and after sales services activity.
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SUPPORT ACTIVITIES
• aktivitas yang menyediakan jasa layanan kepada result-producing activity dan result-contributing activity.
• merupakan pusat layanan jasa (service center) terutama untuk melayani jasa yang dibutuhkan oleh result-producing activity dan result-contributing activity.
• aktivitas keuangan, aktivitas akuntansi, aktivitas kesekretariatan, aktivitas hukum, dan aktivitas manajemen sumber daya manusia, aktivitas pengawasan intern, dan aktivitas hubungan masyarakat.
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HYGIENE AND HOUSEKEEPING ACTIVITIES
• aktivitas yang menyediakan jasa layanan kebersihan dan kerumahtanggaan kepada result-producing activity, result-contributing activity, dan support activity.
• aktivitas pembersihan kantor dan lingkungan, aktivitas pemeliharaan taman.
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The EndThe EndThe EndThe End