Activity Based Costing

[S126]

WAKTU

24-25 Feb / 1-2 Apr / 17-18 Jun / 4-5 Agt / 13-14 Okt / 22-23 Des 2014

TEMPAT

Hotel Harris Tebet, Jl. Dr. Sahardjo No. 191 – Jakarta Selatan / Hotel Puri Denpasar, Jakarta

INVESTASI

Rp 3.500.000,- termasuk ( Souvenir, Flash disk, materi hand-out dan CD modul, 2x coffee break, makan siang dan sertifikat )

FASILITATOR

Ir. Asep Saefulbachri , MBA., MM.

Beliau mendapatkan gelar MBA-nya dari Asian Institute of Management pada tahun 1992 dan Magister Management dari sekolah Tinggi Manajemen Bandung (telkom) pada tahun 1996. Lulusan Teknik Industri ITB pada tahun 1981 ini mengikuti banyak training & pelatihan di dalam dan luar negeri, antara lain yang di adakan oleh: Arizona State university USA, ATI-Edmonto, Canada, dan Siemens-Munich West Germany.

Sebagai direktur sebuah training organizer dan konsultan di bidang management, beliau juga aktif memberikan training-training untuk Opration Managenet, Purchashing, Production, Logistic & Supply Chain Management, Business & financial Management, dan lain – lain. Beliau juga memberikan mata kuliah untuk Logistic & Supply Chain Management dan financial Management di program Pasca Sarjana Fakultas Teknik Industri Universitas Pasundan Bandung

DESKRIPSI

ABC may be used in common parlance to indicate a degree of simplicity, but as an acronym for Activity – Based Costing, it introduces some of the most revolutionary and fundamental changes in management accounting theory and practice.

What originally appeared to be simply a new method of tracing costs to products has led to the development of an entirely new philosophy referred to as Activity – Based Costing and Management (ABC & M). In this text a holistic approach is proposed to fundamental issues such as the management of cost, time, quality, funds and constraints through the use of ABC & M. ABC & M is therefore not just a new way of computing business figures but requires the fundamental understanding of all management issues. It is about understanding and not about calculations.

1.    Shortcomings of traditional cost accounting
•    Introduction
•    Historical development of cost accounting : A synopsis
•    Changes in the business environment since 1940
•    Traditional cost systems in the modern environment
•    Relevance lost
•    Conclusion
•    Sources consulted

2.    Conceptual frame work of an activity – based costing and management system
•    Introduction
•    Value chain
•    Processes
•    Activities
•    Resources of cost elements
•    Performance measures
•    Cost drivers
•    Output measures
•    Cost objectives
•    Bill of activities
•    Illustrative frame of an activity – based costing and management system
•    Continuous improvement
•    Process value analysis and process re-engineering
•    Activity investment analysis
•    Cost of capital management
•    Life – cycle accounting
•    Conclusion
•    Sources consulted

3.    Costing methodology for raw materials, products and services
•    Introductions
•    Methodology
•    Nature of costs
•    Two – stage allocation process
•    Wastage
•    Determining the cost of raw materials
•    Determining the cost of manufactured products
•    Conclusion

4.    Customer and market profitability
•    Strategy shifts
•    Customer satisfaction
•    Customer and market focus
•    Customer as cost object
•    Micro – cost structure
•    Customer and product analysis
•    Tracing of costs to customers
•    Profit contribution by customer
•    Market profitability
•    Conclusions
•    Sources consulted

5.    Income measurement
•    Introduction
•    Part 1 : The value chain approach
•    Phases in the accounting cycle
•    Explanation of the model
•    Part 2 : Features of an activity – based management system
•    Strategic support
•    Time based accounting
•    Residual income
•    Processes
•    Life – cycle costing
•    Cost drivers and output measures
•    Wastage and quality management
•    Productivity management
•    Capacity management
•    Multiple cost focus
•    Part 3 : Proposed  methodology
•    Activity – based management approach
•    Conclusion

6.    Process and activity analysis
•    Value of process and activity analysis
•    Identifying processes and activities
•    Processes and activity analysis methodology
•    Process re-engineering
•    Conclusion
•    Sources consulted

7.    Cost drivers and output measure analysis
•    Introduction
•    Cost behaviour
•    Two – stage cost drivers
•    Process drivers
•    Output measures
•    Focus on output
•    Number of output measures (and activities)
•    Identification of output measures
•    Simple linear regression
•    Multiple linear regression
•    Validation of output measures
•    Conclusion
•    Sources consulted

8.    Cost management
•    Introduction
•    Strategies analysis
•    Processes and activity analysis
•    Continuous cost improvement
•    Performance evaluation
•    Capacity management
•    Quality management
•    Productivity management
•    Process and cycle time
•    Conclusion
•    Sources consulted

9.    Activity – based budgeting
•    Introduction
•    Steps in the ABB process
•    Differences between ABB and conventional budgeting
•    Controlling through activities
•    Conclusion
•    Sources consulted

10.    Performance measurement
•    Effectual measures
•    Role of activity – based management within a performance measurement system
•    The design of a performance measurement system
•    Goals and objectives in respect of performance measures
•    Characteristics of performance measures
•    The balance scorecard
•    Conclusion
•    Sources consulted

11.    Implementation
•    Introduction
•    Step to implement ABC & M
•    Systems design and computerisation issues
•    Stand – alone or integrated system
•    Level of confidence in costs
•    Applicability of activity – based cost and management systems
•    Links with other management systems
•    Conclusion
•    Sources consulted

12.    Strategy support
•    Interactive relationship
•    Beneficial characteristics of ABC & M
•    Strategic applications
•    Conclusion
•    Sources consulted

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