JENERITA, JENERITA (2018) PENERAPAN ANGGARAN BERDASARKAN AKTIVITAS SEBAGAI ALAT BANTU MANAJEMEN DALAM PERENCANAAN DAN PENGENDALIAN BIAYA SALES PROMOTION GIRL (SPG) (Studi Kasus pada PT. XYZ). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to find solutions to the efficiency and effectiveness of the cost of sales promotion girl (SPG) that works for the company. Product cost analysis is very important to produce products that can compete in the competitive era. Accurate cost information is needed to produce maximum product cost analysis. The calculation of sales promotion girl (SPG) cost is important for the company because it is the biggest cost of the company, but in practice the company has difficulty in determining the efficiency and effectiveness of sales promotion girl (SPG) who work for the company. Traditional cost budgets with limitations are not able to help companies make strategic decisions, so in this study researchers propose the application of activity-based budgeting (ABB) with a time-driven activity based costing (TDABC) financing method as a solution. Time-driven activity based costing (TDABC) summarizes the main activities of sales promotion girl (SPG), gives him standard time in completing these activities, and calculates standard costs based on the amount of output produced from each store where sales promotion girl (SPG) works. The result after comparing labor costs with the number of outputs / products sold, the activity based budget (ABB) with the TDABC financing method helped the company inform the performance of the sales promotion girl (SPG) for each store that has a status under capacity or over capacity. In this research, the activity based budgeting (ABB) with the time-driven activity based costing (TDABC) method succeeded in allocating a reduction in sales promotion girl (SPG) by 27 people from a total of 86 sales promotion girl (SPG) people working in the DKI Group area. Keywords: Activity Based Budgeting, Time-Driven Activity Based Costing, Management Control Systems Penelitian ini bertujuan untuk mencari solusi terhadap efisiensi dan efektivitas biaya sales promotion girl (SPG) yang bekerja untuk perusahaan. Analisis biaya produk sangat penting untuk menghasilkan produk yang dapat bersaing di era persaingan. Informasi biaya yang akurat diperlukan untuk menghasilkan analisis biaya produk maksimum. Perhitungan biaya sales promotion girl (SPG) penting bagi perusahaan karena merupakan biaya terbesar perusahaan, tetapi dalam prakteknya perusahaan mengalami kesulitan dalam menentukan efisiensi dan efektifitas sales promotion girl (SPG) yang bekerja untuk perusahaan. Anggaran biaya tradisional dengan keterbatasannya tidak dapat membantu perusahaan membuat keputusan strategis, sehingga dalam penelitian ini peneliti mengusulkan penerapan anggaran berdasarkan aktivitas (ABB) dengan metode pembiayaan aktivitas berdasarkan waktu (TDABC) sebagai solusi. Metode pembiayaaan aktivitas berdasarkan waktu (TDABC) merangkum kegiatan utama sales promotion girl (SPG), memberinya waktu standar dalam menyelesaikan aktivitas ini, dan menghitung biaya standar berdasarkan jumlah output yang dihasilkan dari setiap toko tempat sales promotion girl (SPG) bekerja. Hasilnya setelah membandingkan biaya tenaga kerja dengan jumlah output / produk yang dijual, anggaran berdasarkan aktivitas (ABB) dengan metode pembiayaan TDABC membantu perusahaan menginformasikan kinerja sales promotion girl (SPG) untuk setiap toko yang memiliki status di bawah kapasitas atau kelebihan kapasitas. Dalam penelitian ini, anggaran berdasarkan aktivitas (ABB) dengan metode time-driven activity based costing (TDABC) berhasil mengalokasikan pengurangan sales promotion girl (SPG) sebanyak 27 orang dari total 86 orang sales promotion girl (SPG) yang bekerja di wilayah DKI Group. Kata Kunci : Anggaran Berdasarkan Aktivitas, Penggerakan Aktivitas Berdasarkan Waktu, Sistem Pengendalian Manajemen
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