Activity – Based Management
31/10/2009
Akuntansi Manajemen Lanjutan
100 %
Cum % of Sales
0%
Exh. Cumulative Sales Curve
31/10/2009
Akuntansi Manajemen Lanjutan
100%
Cum % of Products
LINGKUP SISTEM KEPUTUSAN MANAJEMEN BERDASARKAN ABC
MANAJER
INFORMASI BERDASARKAN
AKTIVITAS
PRODUCT
STRATEGI
PERUSAHAAN
TEKNIK-TEKNIK PROSES
31/10/2009
Akuntansi Manajemen Lanjutan
• PROFITABILITAS
• CUSTOMER VALUE
• Reprice products
• Substitute products
• Redesign products
• Improve processes and operations
strategy
• Technology investment
• Eliminate products
31/10/2009
Akuntansi Manajemen Lanjutan
Product
31/10/2009
Markets
Akuntansi Manajemen Lanjutan
Pricing to improve the profitability :
• Redesigning
• Substituting
• Eliminating
• Improving processes
31/10/2009
Akuntansi Manajemen Lanjutan
Lokal
Nasional
Competitive
Scope
Model M. Porter
Cara Menentukan Strategi
Strategi
Diferensiasi
Strategi
Kepemimpinan
Biaya
Strategi Fokus
Diferensiasi
Strategi Fokus
Biaya
Diferensiasi
31/10/2009
Akuntansi Manajemen Lanjutan
Biaya Rendah
Competitive
Advantage
ABC Costing for a New Order
Exp. The Glenn Company, a manufacturer of electromechanical
components.
ACTIVITY
ACTIVITY COST DRIVER RATE
Direct labor processing
$50/hour
Material processing
$60/hour
Purchase and receive components
$150/purchase order
Schedule production orders and
$200/production run
perform list item inspection
Set up machine
$80/set up hour
Process customer order
$100/customer order
Perform engineering design and support $75/engineering hour
31/10/2009
Akuntansi Manajemen Lanjutan
The product with the following
characteristics :
Material cost pe unit
Direct labor time per unit produced
Machine hours per unit produced
Number of component purchases
Number of production runs
Average setup time per production run
Number of shipments
Engineering design and process time
31/10/2009
Akuntansi Manajemen Lanjutan
$12.40
0.6 hours
0.8hours
10
6
3 hours
1
20hours
The cost buildup for the product is :
(100 units)
Material (12.4*100)
Direct labor (0.6*50*100)
Machining (0.8*60*100)
Unit - level expenses
Acquiring material (10*150)
Production runs (6*200)
Setup machines (6*3*80)
Process customer order (1*100)
Batch - level expenses
Engineering support (20*75)
Product - sustaining expenses
Total product expenses
31/10/2009
Akuntansi Manajemen Lanjutan
$1,200
3,000
4,800
$9,040
1,500
1,200
1,440
100
$4,240
1,500
$1,500
$14,780
The cost buildup for the product is :
(1000 units)
Material (12.4*1000)
Direct labor (0.6*50*1000)
Machining (0.8*60*1000)
Unit - level expenses
Acquiring material (10*150)
Production runs (6*200)
Setup machines (6*3*80)
Process customer order (1*100)
Batch - level expenses
Engineering support (20*75)
Product - sustaining expenses
Total product expenses
31/10/2009
Akuntansi Manajemen Lanjutan
$12,000
30,000
48,000
$90,400
1,500
1,200
1,440
100
$4,240
1,500
$1,500
$96,140
USING ABC FOR ANALYZING CUSTOMER
PROFITABILITY Types of Customers
Profit
Customer that are
above the cost plus
diagonal are more
profitable
Hi
Passive :
Product is crucial
good supplier
Costly to service,
but pay top dollar
Net
Margin
Realized
Price-sensitive and few
special demands
Aggressive:
Leverage their baying power
Low price and lots of
customized service and features
Low
Low
Hi
Cost to Serve
Ex. Option for Managing Customers
31/10/2009
Akuntansi Manajemen Lanjutan
Losser
31/10/2009
Akuntansi Manajemen Lanjutan