Activity Based Management
Activity-Based Management
Activity-based costing establishes relationships
between overhead costs and activities so that
we can better allocate overhead costs.
Activity-based management focuses
on managing activities to reduce costs.
1-2
ABM PROFILE
ABM = COST DIMENSIONAL + PROCESS DIMENSION
ABC
Accurate Cost
Assignment
+
+
PVA
Reduce Cost
Customer Satisfaction + Profit
Two-Dimensions of
Activity-Based Management
Cost Assignment View
Resource costs
Process View
Activity Analysis
Driver
Analysis
Activity Evaluation
Activities
Performance
Measures
Cost Objects
REDUCE COST AND IMPROVE PROFIT
1-4
Elimination of Non-Value-Added Costs
Activities
Nonvalue-added
activities
Unnecessary
Necessary
Reduce or
Eliminate
Continually Evaluate
and Improve
1-5
Implementing ABM
(continued on next slide)
6
Implementing ABM
(continued from previous slide)
7
Systems planning
1.
2.
3.
4.
5.
Systems planning provides the justification for implementing
ABM and address the following issues:
The purpose and objectives of the ABM system.
The organization’s current and desired competitive position.
The organization’s business processes and product mix.
The timeline, assigned responsibilities, and resources
required for implementation.
The ability of the organization to implement, learn, and use
new information.
8
Identifikasi, definisi,
dan klasifikasi aktivitas
 Definisi
Digunakan 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 responsibility
2. Establishing performance criteria
3. Evaluating performance
4. 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 cost
Elements 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
Process Value Analysis
constant 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
18
• Assessing activity performance
– Financial measures
– Nonfinancial measures
• Dimensions of performance
assessment
– Efficiency (Output : Input)
– Quality (durability, function, etc.)
– Time (speedier means less resources
consumption)
19
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
20
1. Value- and nonvalue-added activity costs
Contoh Aktivitas di RTP Inc.
Aktivitas
Pengelasan
Pengerjaan ulang
penggerak aktivitas
jam pengelasan
SQ
10.000
AQ
SP
12.000
$40
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 Activity
Aktivitas
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
Komponen
A1
Plata Associates
Komponen
B2
Komponen
A1
Komponen
B2
biaya pembelian
$20x80.000
$52x40.000
$24x10.000
$56x10.000
Perbaikan produk
$1,600,000
$400x1600
$400x380
$400x10
$400x10
Percepatan
pengiriman produk
640,000
$2000x60
$2000x40
120,000
Biaya total
unit
Biaya total unit
$2,360,000
80,000
$29.50
$2,080,000
240,000
560,000
152,000
4,000
4,000
80,000
$2,312,000
40,000
$57.80
$244,000
10,000
$24,40
$564,000
10,000
$56,40
THE END