SKRIPSI Jurusan Akutansi - Fakultas Ekonomi UM, 2018

Ukuran Huruf:  Kecil  Sedang  Besar

Analisis Perencanaan dan Pengendalian Biaya Berdasarkan Activity Based Management (Studi KAsus pada PT. Repoeblik Telo)

Dita Rizkianada

Abstrak


ABSTRAK

 

Berdasarkan observasi awal yang dilakukan, PT. Repoeblik telo telah menerapkan sistem pengendalian manajemen secara tradisional, namun dengan adanya penerapan sistem Activity Based Management diharapkan dapat membantu perusahaan dalam mendapatkan hasil yang akurat dalam perhitungan biayanya.

Untuk menyelesaikan masalah tersebut, maka perlu adanya perubahan sistem pengendalian dari sistem perhitungan tradisional menjadi sistem perhitungan Activity based costing (ABC) dan Activity Based Management (ABM) supaya dapat mempermudah dalam proses meningkatkan kualitas pencapain profit yang maksimal.

Hasil penelitian menunjukkan terdapat perbedaan selisih overcosting pada produk Bakpao Telo, dan undercosting pada Bakpia Telo dan Brownis Telo. Untuk meningkatkan efisiensi biaya dapat menerapkan sistem Activity Based Management. Dengan menggunakan sistem tersebut, aktivitas yang tidak bernilai tambah dapat diperbaiki melalui reduction dan sharing. Hasil dari perbaikan tersebut menunjukkan selisih efisiensi/unit pada masing-masing tipe produk yaitu pada Bakpo Telo sebesar Rp. 16, Bakpia Telo Rp. 21, dan Brownies Telo Rp. 191, sehingga perusahaan dapat meningkatkan efisiensi biaya tanpa mengurangi kualitas produk yang dihasilkan.

Based on preliminary observation, PT. Telo repoeblik has implemented a traditional management control system, but with the implementation of Activity Based Management system is expected to assist companies in getting accurate results in the cost calculations.

To solve the problem, it is necessary to change the control system from the traditional calculation system to the calculation system Activity Based Costing (ABC) and Activity Based Management (ABM) in order to facilitate the process of improving the quality of the maximum profit achievement.

The result of data analysis shows that the determination of the production cost which has been applied by the company explains a cost distortion; the product of Bakpao Telo is considered overcosted, while the product of Bakpia Telo and Brownies Telo are considered undercosted based on the calculation using ABC system. To improve the efficiency of all products, the company can implement Activity Based Management System. By using that system, non value-added activities can be improved through reduction and sharing. The results of these improvements show the difference in cost efficiency / unit in each type of product that is at Bakpo Telo Rp. 16, Bakpia Telo Rp. 21, and Brownies Telo Rp. 191, so that the company can improve cost efficiency without reducing the quality of the resulted product.