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Value Chain Analysis

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TUGAS MANAGERIAL ACCOUNTING

KELOMPOK V
1. Mahendra Murti 041424353025
2. Reza Wibisono 041424353028
3. Purnomo Probo Nugroho 041424353037
4. Rahandi Satria 041424353005
5. M. Mardiansyah 041424353042

Activity Based Costing ABC dirancang untuk memberikan informasi biaya kepada manajer untuk mengambil keputusan strategis dan lainnya yang berpotensi mempengaruhi kapasitas dan juga biaya tetap serta biaya variable. ABC biasanya digunakan untuk memberikan informasi tambahan bukan untuk mengganti sistem costing yang sudah biasa dilakukan perusahaan. Sebagian besar organisasi yang menggunakan ABC menggunakan dua sistem costing, yaitu sistim costing resmi yang telah ditetapkan yang digunakan unttuk mempersiapkan laporan keuangan eksternal dan ABC yang digunakan secara internal untuk pengambilan keputusan dan aktivitas manajerial.

A. Pengertian Activity Based Costing. Activity Based Costing System (ABC System) jika dibandingkan dengan sistem costing tradisional berbeda dalam tiga hal. Di dalam ABC :
1. Nonmanufacturing dan manufacturing cost mungkin dapat dibebankan ke produknya, namun hanya yang berbasis sebab-akibat,
2. Beberapa manufacturing cost mungkin dikeluarkan dari produk cost, karena ABC hanya dapat memasukkan sebagai biaya produk jika keputusan/aktivitas untuk produk tersebut akan menyebabkan perubahan biaya,
3. Menggunakan beberapa overhead cost pools yang mana setiap cost pool tersebut dialokasikan untuk produk dan obyek biaya lain yang mempunyai pengukuran aktifitas yang unik. Activity Based Costing System (ABC System) adalah suatu sistem biaya yang mengumpulkan biaya-biaya ke dalam aktivitas-aktivitas yang terjadi dalam perusahaan lalu membebankan biaya atau aktivitas tersebut kepada produk atau jasa, dan melaporkan biaya aktivitas dan produk atau jasa tersebut pada manajemen agar selanjutnya dapat digunakan untuk perencanaan, pengendalian biaya, dan pengambilan keputusan. Namun dari perspektif manajerial, sistem ABC menawarkan lebih dari sekedar informasi biaya produk yang akurat akan tetapi juga menyediakan informasi tentang biaya dan kinerja dari aktivitas dan sumber daya serta dapat menelusuri biaya-biaya secara akurat ke objek biaya selain produk, misalnya pelanggan dan saluran distribusi.

B. Konsep Dasar activity-based costing Dalam activity-based costing system, biaya dari aktivitas signifikan organisasi diakumulasikan dan dibebankan ke barang atau jasa menurut bagaimana aktivitas tersebut digunakan untuk memproduksi barang atau jasa. Tujuan dari ABC baik dalam perusahaan manufaktur atau jasa adalah untuk menyediakan informasi yang akurat mengenai biaya untuk memproduksi barang atau jasa yang mereka jual. Mereka ingin menggunakan informasi tersebut untuk meningkatkan operasi dan memenuhi kebutuhan konsumen dalam perilaku yang efektif. Dalam sistem ABC, biaya ditelusur ke aktivitas dan kemudian ke produk. System ABC mengasumsikan bahwa aktivitas-aktivitaslah, yang mengkonsumsi sumber daya dan bukannya produk. Dua tipe pengukuran aktivitas yang paling umum digunakan adalah transaction drivers dan Duration drivers. Transaction drivers adalah penghitungan sederhana berapa jumlah pekerjaan/aktivitas yang dapat dilakukan dalam satuan waktu seperti jumlah tagihan yang dapat dikirimkan kepada pelanggan. Duration drivers adalah waktu yang dibutuhkan untuk melakukan sebuah aktivitas seperti lama waktu yang dibutuhkan untuk mempersiapkan sebuah tagihan untuk pelanggan. Manfaat Activity Based Costing System :
1. Memperbaiki kualitas pembuatan keputusan (management decisions making). Misalnya menentukan Membuat atau membeli yang manajemen harus lakukan, disamping itu dengan penentuan biaya yang lebih akurat maka maka keputusan yang akan diambil oleh pihak manajemen akan lebih baik dan tepat. Hal ini didasarkan bahwa dengan akurasi perhitungan biaya produk yang menjadi sangat penting dalam iklim kompetisi dewasa ini.
2. Menyediakan informasi biaya berdasarkan aktifitas, sehingga memungkinkan manajemen melakukan manajemen berbasis aktivitas (activity based management).
3. Perbaikan berkesinambungan terhadap aktivitas untuk mengurangi biaya overhead pabrik.
4. Melalui analisa aktivitas, sistem ABC memungkinkan tindakan eleminasi atau perbaikan terhadap aktivitas yang tidak bernilai tambah atau kurang efisien. Hal ini akan berkaitan erat dengan masalah produktivitas perusahaan.
5. Memberikan kemudahan dalam estimasi biaya relevan.
6. Pada sistem tradisional, banyak biaya-biaya yang kurang relevan yang tersembunyi. Sistem ABC yang transparan menyebabkan sumber-sumber biaya tersebut dapat diketahui dan dieliminasi.

Sistem biaya tradisional hanya mengandalkan pada basis alokasi yang didorong oleh volume produksi. Ada beberapa klasifikasi aktivitas dalam ABC yang disebut juga sebagai cost hierarchy, klasifikasi tersebut antara lain:

1. Aktivitas Unit level dilakukan masing-masing setiap waktu unit yang diproduksi. Biaya unit level harus sebanding dengan jumlah unit produk

2. Aktivitas batch level dilakukan masing-masing setiap waktu batch yang ditangani tanpa memperhatikan berapa jumlah unit produk dalam batch

3. Aktivitas produk level berhubungan dengan produk-produk tertentu dan khusus harus dilakukan tanpa memperhatikan berapa banyak batch/kumpulan masi berjalan atau unit produk yang diproduksi sudah terjual.

4. Aktivitas costumer level berhubungan dengan customer tertentu dan termasuk aktivitas seperti penjualan panggilan, katalog mail dan dukungan teknis yang tidak terikat pada produk tertentu

5. Aktivitas organisasi yang menopang dilakukan tanpa memperhatikan customer mana yang dilayani, produk mana yang diproduksi, berapa banyak batch yang dijalankan ato berapa banyak unit yang dibuat.. kategori ini termasuk kegiatan pembersihan kantor executive, menyediakan jaringan komputer, mengatur pinjaman, mempersiapkan laporan keuangan dan pemegang saham.

Langkah – langkah dalam ABC :
1. Mendefinisikan aktifitas, activity cost pools, activity measures Pada tahap pertama, aktivitas diidentifikasikan, biaya-biaya dibebankan kepada aktivitas, aktivitas yang berkaitan digabungkan menjadi satu kelompok, kelompok biaya sejenis dibentuk. Suatu perusahaan kemungkinan mempunyai beratus-ratus aktifitas yang berbeda, perusahaan menentukan driver aktifitas yang berkaitan dengan setiap aktifitas dan menghitung masing-masing tarif overhead, sehingga menghasilkan ratusan tarif overhead. Untuk mengurangi jumlah tarif overhead tersebut diperlukan perampingan proses, aktifitas dikelompokkan pada kumpulan yang sejenis. Setelah satu kelompok biaya didefinisikan, biaya perunit dari driver aktifitas dihitung yang disebut dengan tarif kelompok.
2. Menentukan biaya overhead ke activity cost pool Overhead costs yang dikelompokkan pada setiap aktivitas termasuk dalam activity cost pool. Biaya overhead pabrik dibebankan pada aktivitas-aktivitas yang sesuai.
3. Menghitung tarif aktivitas Menentukan tarif untuk masing-masing kelompok (cost pool). Tarif dihitung dengan cara membagi jumlah semua biaya didalam cost pool dengna suatu ukuran aktivitas yang dilakukan. Tarif pool ini juga berarti biaya per unit pemacu biaya (cost driver).
4. Menetapkan biaya overhead ke biaya objek menggunakan activity rates dan activity measures Biaya setiap kelompok biaya (cost pool) ditelusuri ke produk. Hal ini dilakukan dengan menggunakan tarif kelompok yang dihitung pada tahap pertama dan dikalikan dengan jumlah sumber daya yang dikonsumsi oleh setiap produk Tolok ukur ini merupakan kuantitas pemacu biaya yang digunakan oleh setiap produk. Dengan demikian overhead yang dibebankan setiap kelompok biaya ke produk dihitung sebagai berikut : Overhead yang dibebankan = Tarif kelompok x Jumlah konsumsi pemacu biaya.
5. Menyiapkan laporan manajemen

Terdapat 3 (tiga) hal yang menentukan kesuksesan implementasi ABC System, yaitu :
1. Dukungan kuat dari top manager dalam mengimplementasikan ABC System sebab kepemimpinan mereka akan mampu mempengaruhi para karyawannya untuk menerima perubahan.

2. Top Manager harus memastikan bahwa data ABC dapat dihubungkan dengan evaluasi dan reward karyawan.

3. Cross-functional team harus diciptakan untuk mendesain dan mengimplementasikan ABC System.

C. Perbandingan Sistem Akuntansi Biaya Konvensional dan Activity Based Costing

Secara teori ABC system dianggap dapat memberikan informasi dan kinerja yang lebih unggul dibandingkan sistem akuntansi biaya tradisional. Metode ABC memandang bahwa biaya overhead dapat dilacak dengan secara memadai pada berbagai produk secara individual. Biaya yang ditimbulkan oleh cost driver berdasarkan unit adalah biaya yang dalam metode tradisional disebut sebagai biaya variabel. Informasi yang diperlukan oleh manajemen dalam era persaingan global sangatlah kompleks apabila didukung dengan digunakannya teknologi manufaktur maju dalam proses produksi. Penggunaan sistem akuntansi konvensional tidak dapat lagi memberikan informasi yang benar-benar dapat dipercaya dalam hal penerapannya. Sistem akuntansi biaya konvensional semakin sulit untuk dapat diterima sebagai penyaji informasi yang benar. Jika sistem akuntansi biaya konvensional tidak diubah maka akan terjadi kesenjangan antara informasi yang disediakan oleh sistem akuntansi biaya konvensional dengan informasi yang diperlukan manajemen untuk menghadapi persaingan global dan perubahan lingkungan. Hal ini disebabkan karena sistem akuntansi biaya konvensional memiliki kelemahan-kelemahan yang tidak dapat menunjang penggunaan teknologi pemanufakturan maju. Metode ABC memperbaiki keakuratan perhitungan harga pokok produk dengan mengakui bahwa banyak dari biaya overhead tetap bervariasi dalam proporsi untuk berubah selain berdasarkan volume produk.

Kelemahan-kelemahan sistem akuntansi biaya konvensional yaitu: a. Hanya jam atau biaya tenaga kerja langsung yang digunakan untuk mengalokasikan overhead dari pusat biaya ke produk. b. Hanya basis alokasi yang berkaitan dengan volume : jam kerja, jam mesin, dan rupiah bahan yang digunakan untuk mengalokasikan overhead dari pusat biaya ke produk. Distorsi terutama timbul, apabila jumlah biaya yang tidak berkaitan dengan volume (set-up, inspection, scheduling) relatif besar. c. Pusat biaya terlalu besar dan terdiri dari mesin-mesin dengan struktur biaya overhead yang sangat berbeda satu sama lain, mesin yang otomatik mungkin memikul biaya overhead yang terlalu kecil dibanding mesin manual. d. Biaya pemasaran dan penyerahan produk sangat bervariasi untuk masing-masing saluran distribusi, sedangkan sistem biaya konvensional mengabaikan biaya pemasaran

Ada dua faktor utama yang menyebabkan ketidakmampuan tarif pabrik menyeluruh dan departemental berdasarkan unit untuk membebankan biaya overhead secara tepat: a. Proporsi biaya overhead yang tidak berkaitan dengan unit terhadap total biaya overhead adalah besar. b. Tingkat keragaman produk besar

Kelemahan-kelemahan sistem akuntansi biaya konvensional membuat informasi yang disajikan tidak dapat digunakan untuk pengambilan keputusan di era persaingan global. Pembebanan biaya overhead pabrik yang tepat dan benar sangat menentukan kualitas keputusan yang dibuat manajemen yang pada akhirnya akan mendukung posisi perusahaan dalam persaingan yang semakin ketat. Sistem akuntansi biaya tradisional membebankan biaya overhead pabrik melalui dua tahap pembebanan yaitu pembebanan biaya overhead seperti sistem akuntansi biaya tradisional. Perbedaan antara kedua metode tersebut terletak pada dasar pembebanan (cost driver) yang digunakan. Sistem akuntansi biaya tradisional hanya menggunakan satu dasar pembebanan (cost driver) yaitu unit produksi, sedangkan ABC System menggunakan lebih dari satu cost driver sehingga informasi yang dihasilkan juga lebih akurat dan teliti. ABC dapat dikatakan sebagai sistem yang memberikan kontribusi terpadu bagi berbagai pengambilan keputusan strategis. ABC mampu memberikan informasi yang akurat, relevan dan tepat waktu. ABC oleh banyak kalangan dipandang sebagai terobosan dalamsistem akuntansi biaya yang selama ini tidak diakomodasi oleh sistem akuntansi tradisional/konvensional. Tabel di bawah ini memberikan gambaran tentang perbedaan antara ABC dengan sistem tradisional. Perbedaan Antara ABC dan Sistem Tradisional
|Keterangan |Activity Based Costing |Sistem Tradisional |
|Dasar Alokasi |Aktivitas |Unit Produksi, Jam Tenaga Kerja, dsb |
|Fokus Pengukuran |Biaya, Kualitas, Skala Produk, Data |Kinerja Keuangan Jangka Pendek |
| |Keuangan, dan Waktu | |
|Klasifikasi Biaya |Biaya Variabel Jangka Pendek, Biaya |Biaya Variabel dan Biaya Tetap |
| |Variabel Jangka Panjang dan Biaya Tetap | |

Keunggulan dari Sistem Biaya Activity-Based Costing (ABC) Beberapa keunggulan dari sistem biaya Activity Based Costing (ABC) dalam penentuan biaya produksi adalah sebagai berikut : a. Biaya produk yang lebih realistik, khususnya pada industri manufaktur teknologi tinggi dimana biaya overhead adalah merupakan proporsi yang signifikan dari total biaya. b. Semakin banyak overhead dapat ditelusuri ke produk. Dalam pabrik yang modem, terdapat sejumlah akrivitas non lantai pabrik yang berkembang. Analisis sistem biaya ABC itu sendiri memberi perhatian pada semua aktivitas sehingga biaya aktivitas yang non lantai pabrik dapat ditelusuri. c. Sistem biaya ABC mengakui bahwa aktivitaslah yang menyebabkan biaya (activities cause cost) bukanlah produk, dan produklah yang mengkonsumsi aktivitas. d. Sistem biaya ABC memfokuskan perhatian pada sifat riil dari perilaku biaya dan membantu dalam mengurangi biaya dan mengidentifikasi aktivitas yang tidak menambah nilai terhadap produk. e. Sistem biaya ABC mengakui kompleksitas dari diversitas produksi yang modem dengan menggunakan banyak pemacu biaya (multiple cost drivers), banyak dari pemacu biaya tersebut adalah berbasis transaksi (transaction-based) dari pada berbasis volume produk. f. Sistem biaya ABC memberikan suatu indikasi yang dapat diandalkan dari biaya produk variabel jangka panjang (long run variabel product cost) yang relevan terhadap pengambilan keputusan yang strategik. g. Sistem biaya ABC cukup fleksibel untuk menelusuri biaya ke proses, pelanggan, area tanggungjawab manajerial, dan juga biaya produk.

Keunggulan lain ABC adalah kemampuannya untuk membantu produksi secara tepat waktu. Produk dianggap mengkonsumsi aktivitas; dari deteksi yang dilakukan, dimungkinkan adanya temuan aktivitas yang sesungguhnya tidak bernilai tambah. Apabila diperoleh temuan tersebut, paling tidak ada dua kemungkinan langkah yang diambil; pertama perusahaan akan mengganti dengan aktivitas yang bernilai tambah dan yang kedua perusahaan akan mengeliminasi aktivitas tersebut. Apabila kemungkinan kedua yang dipilih selain dapat mengurangi kos produk, hal ini berarti juga proses produksi dapat berjalan lebih singkat, sehingga produk dapat lebih cepat dipasarkan.

D. Pencapaian Proses Perbaikan ABC juga dapat digunakan untuk mengidentifikasi kegiatan yang dalam pencapaian proses perbaikan. Biasanya disebut juga dengan istilah activity-based management. Pada dasarnya activity-based management berfokus pada kegiatan untuk menghilangkan limbah, penurunan waktu proses, dan mengurangi kerusakan. Benchmarking adalah cara lain untuk memanfaatkan informasi pada kegiatan yang dilakukan. Benchmarking adalah sistem untuk mengidentifikasi kegiatan dengan ruang yang cukup besar untuk proses perbaikan. ini didasarkan pada membandingkan kinerja dalam sebuah organisasi dengan kinerja lain, organisasi serupa dikenal karena performa yang luar biasa.

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Company Stratyegic Value Chain Analysis

...Papers on Value chain analysis; Reports on Different Companies The article focuses on the main aspects of Value chain analysis. The activities entailed in the framework are discussed in detail, with respect to competitive strategies and value to the customer. The article includes tips for students and analysts on how to write a good Value chain analysis for a firm. Moreover, sources of findings information for value chain analysis have been discussed. The limitations of Value Chain analysis as a model have also been discussed. Introduction The value chain approach was developed by Michael Porter in the 1980s in his book “Competitive Advantage: Creating and Sustaining Superior Performance” (Porter, 1985). The concept of value added, in the form of the value chain, can be utilised to develop an organisation’s sustainable competitive advantage in the business arena of the 21st C. All organisations consist of activities that link together to develop the value of the business, and together these activities form the organisation’s value chain. Such activities may include purchasing activities, manufacturing the products, distribution and marketing of the company’s products and activities (Lynch, 2003). The value chain framework has been used as a powerful analysis tool for the strategic planning of an organisation for nearly two decades. The aim of the value chain framework is to maximise value creation while minimising costs (www.wikipedia.org). Main aspects of Value Chain......

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How to Write a Good Value Chain Analysis

...How to write a Good Value Chain Analysis The ability of a company to understand its own capabilities and the needs of the customers is crucial for a competitive strategy to be successful. The profitability of a firm depends to a large extent on how effectively it manages the various activities in the value chain, such that the price that the customer is willing to pay for the company’s products and services exceeds the relative costs of the value chain activities. It is important to bear in mind that while the value chain analysis may appear as simple in theory, it is quite time-consuming in practice. The logic and validity of the proven technique of value chain analysis has been rigorously tested, therefore, it does not require the user to have the same in-depth knowledge as the originator of the model (Macmillan et al, 2000). The first step in conducting the value chain analysis is to break down the key activities of the company according to the activities entailed in the framework. The next step is to assess the potential for adding value through the means of cost advantage or differentiation. Finally, it is imperative for the analyst to determine strategies that focus on those activities that would enable the company to attain sustainable competitive advantage. It is important for analysts to remember to use the value chain as a simple checklist to analyse each activity in the business with some depth (Pearson, 1999). The value chain should be analysed with the core......

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What Is Value Chain Analysis? What Does a Firm Gain When It Successfully Uses This Tool?

...Developed by Michael Porter , Value Chain Analysis is an analytical framework that is used to analyse relationships between various parts of operations and the manner in which each part adds value to contribute to the level of revenues. Value Chain Analysis the business activities are divided into two categories: primary activities and support activities. The primary activities directly deal with the creation of products or services, whereas, support activities can be used to obtain or increase competitive edge in the marketplace. Primary activities: Inbound logistics; Operations; Outbound logistics; Marketing and sales; Service. Support activities: Infrastructure activities; Technology; Human resource management and development. Let us see Pacific Coffee. Pacific Coffee Company is a Pacific Northwest U.S-.style coffee shop group originating from Hong Kong, with a few outlets in China, Singapore and Malaysia. Primary activities Inbound logistics. Pacific Coffee inbound logistics involve company agents choosing coffee beans producers mainly in African continent, South and middle America, Hawaii and Asia ,communication the standards related to the quality of coffee beans, establishing strategic relationships with suppliers and organizing the supply-chain management. Operations. Pacific Coffee operations are conducted mainly in Hong Kong, Macau , Mainland China, Singapore and Malaysia with stores over 130 in two ways :direct operations of the stores by......

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