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Lecture 4: ACTIVITY BASED COST SYSTEM

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.

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Lecture 4: ACTIVITY BASED COST SYSTEM

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  1. IFAP – UAJY Lecture 4:ACTIVITY BASED COST SYSTEM 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. IFAP- 2010

  3. Cost is caused The causes of cost can be managed Anactivity Philosophy ABC System IFAP- 2010

  4. Examples of Activities Processing purchase orders. Handling materials and parts. Inspecting incoming material and parts. Setting up equipment. Producing goods using manufacturing equipment. Supervising assembly workers. Inspecting finished goods. Packing customer orders. IFAP- 2010

  5. Two Stages of ABC IFAP- 2010

  6. First Stage IFAP- 2010

  7. Frame work ABPC IFAP- 2010

  8. 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. IFAP- 2010

  9. Second Stage IFAP- 2010

  10. Benefits of ABPC Information • Performance evaluation each activity • Determine target cost reduction  continues improvement • Budgeted cost calculation IFAP- 2010

  11. 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 IFAP- 2010

  12. RESULT-PRODUCING ACTIVITIES • Directly related with generating revenue from customer by selling product/services. • Example: production activity, marketing, selling, and distribution IFAP- 2010

  13. RESULT-CONTRIBUTING ACTIVITIES • Giving assistance to result-producing activity in generating profit from customer. • Examples: logistic activity, maintenance activity and after sales services activity. IFAP- 2010

  14. 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. IFAP- 2010

  15. 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. IFAP- 2010

  16. The End IFAP- 2010

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