Activity Based Management Sebagai Instrumen Bagi Manajemen Dalam Efisiensi Biaya
DOI:
https://doi.org/10.31851/jmwe.v18i3.6658Abstract
ABSTRAK
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Activity Based Management (ABM) adalah pengelolaan aktivitas untuk meningkatkan nilai (value) yang diterima oleh pelanggan dan untuk meningkatkan laba melalui peningkatan nilai (value) tersebut. Activity Based Management menggunakan Activity Based Costing sebagai sumber informasinya. Secara umum dalam pengimplementasiian Activity Based Management(ABM) ada enam tahapan utama yang harus dilakukan. Tahapan tersebut adalah mengidentifikasi aktivitas, menganalisis aktivitas, menganalisis pemicu biaya (cost driver), melakukan pembebanan biaya produksi ke tiap-tiap aktivitas, menganalisa non value added activity. Kesemua tahapan ini merupakan satu kesatuan yang harus dilakukan secara berurutan dan terencana agar implementasi dapat berjalan dengan lancar. Untuk meningkatkan efektivitas dari peninjauan proses dalam Activity Based Management (ABM), maka diperlukan perubahan orientasi kerja dan mendedikasikan lebih banyak sumber daya untuk aktivitas kerja yang bernilai tambah (value added) serta menyisihkan sumber daya yang dialokasikan untuk aktivitas kerja yang tidak memiliki nilai tambah (non-value added).
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Kata kunci: Activity Based Management, Cost Driver, Value Added
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ABSTRACT
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Activity Based Management (ABM) is the management of activities to increase the value received by customers and to increase profits through increasing this value. Activity Based Management using Activity Based Costing as a source of information. In general, in implementing Activity Based Management (ABM), there are six main stages that must be carried out. These stages are identifying activities, analyzing activities, analyzing cost drivers, charging production costs for each activity, analyzing non-value added activities. All of these stages constitute one unit that must be carried out sequentially and planned so that implementation can run smoothly. To increase the effectiveness of the process review in Activity Based Management (ABM), it is necessary to change work orientation and dedicate more resources to value-added work activities and set aside resources allocated for work activities that do not have added value ( non-value added)
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Keywords: Activity Based Management, Cost Driver, Value Added
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