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Activity Based Management

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Chapter 5 “Activity Based Management”
Manajemen berdasarkan aktivitas (activity-based management) adalah pendekatan pengelolaan terpadu dan bersistem terhadap aktivitas dengan tujuan untuk meningkatkan cuntomer value dan laba yang dicapai dari penyediaan value tersebut.misalnya yaitu Manajer Keuangan disetiap UKM mengupayakan activity-based costing (ABC) sehingga dapat meningkatkan efisiensi, memastikan bahwa suatu UKM (Unit Satuan Kerja) akan menemukan tujuan efisiensinya dengan hanya mengukur biaya-biayanya dengan teliti dengan menggunakan ABC, bertanggung jawab membuat rekomendasi untuk peningkatan, dengan menggunakan angka-angka yang dihasilkan oleh ABC melakukan koreksi keputusan mengenai pengunaan sumber daya. Manajemen berbasis aktivitas mencakup analisis nilai proses (process value analysis) dan penentuan biaya proses. Analisis nilai proses adalah evaluasi terhadap nilai yang dapat dihasilkan oleh suatu proses. Suatu proses terdiri dari serangkaian aktivitas untuk menghasilkan nilai bagi customer. Rangkaian aktivitas untuk menghasilkan nilai bagi customer dapat dibagi menjadi dua golongan, yaitu : aktivitas-penambah nilai dan aktivitas-bukan-penambah nilai. Penentuan biaya proses adalah perhitungan nilai sumber daya yang dikorbankan untuk menjalankan suatu proses penciptaan nilai bagi customer.kemudian manajemen aktivitas memiliki dua dimensi, yaitu : analisis terhdap nilai yang dihasilkan oleh proses (process value analysis) dan biaya yang diperlukan untuk menghasilkan nilai tersebut (activity-based costing).
Di dalam model ABM terdapat 2 dimensi utama,yaitu:
 Dimensi biaya
Dimensi biaya yaitu dimensi yang memberikan informasi biaya mengenai sumber, aktivitas produk dan pelanggan (objek biaya lainnya yang mungkin diperlukan). Tujuannya adalah memperbaiki keakuratan biaya.

 Dimensi proses
Dimensi proses yaitu dimensi memberikan informasi tentang aktivitas apa yang dikerjakan, mengapa dikerjakan, dan seberapa baik dikerjakan. Tujuannya adalah untuk pengurangan biaya.

Pemanfaatan Informasi Tentang Aktivitas Untuk Manajemen Berbasis Aktivitas
Dalam implementasi anggaran, manajemen berbasis aktivitas digunakan untuk mengelola sumber daya dalam merealisasikan activity sharing dan activity selection terhadap aktivitas penambaha-nilai dan activity reduction dan activity elimination terhadap aktivitas-bukan-penambah nilai yang telah direncanakan dalam anggaran. Manajemen berbasis aktivitas dalam implementasi anggaran ditujukan untuk mewujudkan cost reduction target yang ditetapkan dalam anggaran.
Dalam pemantauan terhadap implementasi anggaran, manajemen berbasis aktivitas digunakan sebagai rerangka pengukuran kinerja personel dan penyediaan informasi umpan balik bagi personel tentang keberhasilan mereka dalam melakukan improvement terhadap aktivitas yang digunakan oleh perusahaan dalam menghasilkan produk dan jasa bagi customer.
Maka terlihat bahwa potensi luar biasa yang dihasilkan dari pengintegrasian activity-based budgeting, activity-based management, dan activity-based cost system adalah :
1. Tersedianya informasi lengkap tentang aktivitas.
2. Dengan informasi lengkap tentang aktivitas tersebut, personel perusahaan dapat melaksanakan pengelolaan berdasarkan kekuatan fakta.

Process-Value Analysis untuk Memahami Aktivitas
Process value analysis merupakan pendekatan untuk memahami aktivitas yang digunakan oleh perusahaan untuk menghasilkan produk dan jasa bagi customer. Process-value analysis berkaitan dengan :
1. Analisis pemacu (driver analysis)
2. Analisis aktivitas
3. Pengelolaan aktivitas
4. Pengukuran kinerja
Tujuan analisis ini adalah mencari cara untuk memaksimumkan kinerja system yang digunakan untuk memuaskan kebutuhan customers.
Dalam sistem ABC biasanya memiliki 4 kategori aktivitas,yaitu:
· Aktivitas berlevel unit atau volume yaitu aktivitas yang dilakukan untuk memproduksi setiap unit produk. Contohnya, jam tenaga kerja langsung, jam mesin, jumlah unit yang dihasilkan dan sebagainya.
· Aktivitas berlevel batch atau kelompok yaitu aktivitas yang dilakukan untuk setiap batch atau kelompok produk yang dihasilkan atau diproduksi atau dijual. Contohnya, jam setup, pesanan produksi, permintaan material, dan sebagainya
· Aktivitas untuk mendukung produk atau jasa yaitu aktivitas yang dilakukan untuk membantu produksi produk atau jasa. Contohnya, perubahan desain produk, jam desain produk, dan sebagainya.
· Aktivitas untuk mendukung fasilitas yaitu aktivitas yang dilakikan untuk mendukung organiasi secara keseluruhan. Contohnya, biaya administrasi umum (termasuk sewa dan keamanan gedung), pajak properti, manajemen pabrik, dan sebagainya.
Pada dasarnya terdapat keterkaitan antara ABM dan ABC. Keterkaitannya adalah ABC memfokuskan perhatian pada aktivitas dalam mengalokasikan biaya overhead pada produk sedangkan ABM lebih memfokuskan perhatiannya pada pengaturan aktivitas-aktivitas untuk mengurangi biaya. Meskipun terdapat keterkaitan antara keduanya akan tetapi ada beberapa hal yang tidak dapat dijelaskan melalui teori ABC ini yaitu mengenai penganalisisan aktivitas untuk mengeliminasi aktivitas tidak bernilai tambah (non value added activities) dan mengoptimalkan aktivitas bernilai tambah pada suatu perusahaan.
Hubungan Antara Activity-Based Budgeting, Activity Based Management, Dan Activity-Based System
Bahwa activity-based budgeting, activity-based management, dan activity-based cost system merupakan system terpadu yang menjadikan activity-based management sebagai intinya. Ketiga system tersebut digunakan untuk menghasilkan value terbaik bagi customer melalui aktivitas yang cost effective. Activity-based budgeting digunakan sebagai alat perencanaan dan pemotivasian personel perusahaan dalam menghasilkan value terbaik bagi customer secara cost effective. Personel perusahaan merencanakan improvement terhadap aktivitas yang digunakan untuk menghasilkan value bagi customer. Melalui activity-based management, personel perusahaan merencanakan activity sharing dan activity selection terhadap aktivitas penembah nilai serta activity reduction dan activity elimination terhadap non-value added activities. Hasil penerapan activity-based management dalam proses penyusunan anggaran ini adalah cost reduction target yang akan diwujudkan dalam tahun anggaran.
Rencana yang dituangkan dalam activity-based budget kemudian diimplementasikan. Dalam implementasi anggaran ini, activity sharing dan activity selection terhadap aktivitas penambah nilai serta activity reduction dan activity elimination terhadap non-value-added activities yang direncanakan dalam activity-based budget kemudian direaliasikan oleh personel perusahaan.

Diperlukan system informasi yang dapat mengukur implementasi rencana dan memberikan umpan balik tentang hasil pengukuran tersebut. Activity-based cost system merupakan system informasi yang digunakan untuk mengukur implementasi activity-based budget akan mengkomunikasikan hasil pengukuran tersebut kepada personel yang bertanggung jawab. Activity-based management dipakai sebagai dasar untuk mendesain activity-based cost system yang merupakan system informasi yang diperlukan untuk memantau implementasi activity-based budget. Activity-based cost system didesain untuk mengukur hasil pencapaian cost reduction target yang direalisasikan melalui activity sharing dan activity selection terhadap aktivitas-penambah nilai serta activity reduction dan activity elimination terhadap non-value-added activities.

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