PENERAPAN ACTIVITY BASED COST (ABC) SYSTEM UNTUK MENCAPAI TARGET EFISIENSI BIAYA PADA STUDI KASUS NEW MODEL X DI SALAH SATU PERUSAHAAN OTOMOTIF

AMBARITA, ELISABET FEBRINA (2019) PENERAPAN ACTIVITY BASED COST (ABC) SYSTEM UNTUK MENCAPAI TARGET EFISIENSI BIAYA PADA STUDI KASUS NEW MODEL X DI SALAH SATU PERUSAHAAN OTOMOTIF. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

For running the business, the company has always been to apply cost efficiency on any project of new model with a Key Performance Indicator (KPI) company amounting to 0.5% of the total COGM based model (most similar motorcycles and had a mass production). However, not all processes can achieve such cost efficiency targets. In the period 2016-2017, the average actual cost efficiency of all processes only 0.47% where the smallest is on machining processes of 0.39%. Therefore, further analysis needs to be done about the cause not the achievement of business targets on cost-efficiency machining processes. The methods used for analysis is a method of Activity Based Cost (ABC). The analysis was performed by calculating the costs previously COGM still using traditional methods into using the method of calculation of the cost that is based on activities (ABC). After an analysis, team cost engineering send the calculation result COGM who are new to engineering team for further analysis regarding the reasonableness of the cost of each activity using standard indicators percentage of consumption costs against the the total cost of production. This standard follow the standards used by the Division of Financial Planning Analysis. From the analysis results, cutting tools production activity are known to spend the cost of a large and unnatural. Then, engineering team do further research in the activity of the production cutting tools and found 3 repair activities will be done, then team cost calculating cost reduction for each such activity i.e. Rp 1.426/unit or equivalent to Rp. 427.800.000/year. The next step is the team cost calculating total cost efficiency that can be achieved by machining processes and compared against the corporate KPI 0.5%. In this research, the target company achieved i.e. KPI of 0.85%. Keywords: cost efficiency, KPI, COGM, traditional methods, the ABC method Dalam menjalankan bisnisnya, perusahaan ini selalu mengaplikasikan efisiensi biaya pada setiap project new model dengan Key Performance Indicator (KPI) perusahaan sebesar 0,5% dari total COGM based model (sepeda motor yang sudah mass production dengan model yang paling mirip). Namun, belum semua proses dapat mencapai target efisiensi biaya tersebut. Pada periode 2016-2017, rata-rata efisiensi biaya aktual semua proses hanya 0,47% dimana yang terkecil ada pada proses machining sebesar 0,39%. Oleh sebab itu, perlu dilakukan analisa lebih lanjut mengenai penyebab tidak tercapainya target efisiensi biaya pada proses machining. Metode yang digunakan untuk analisa adalah metode Activity Based Cost (ABC). Analisa dilakukan dengan menghitung biaya COGM yang sebelumnya masih menggunakan metode tradisional menjadi menggunakan metode ABC yaitu perhitungan cost berdasarkan aktivitas. Setelah dilakukan analisa, tim cost engineering mengirim hasil perhitungan COGM yang baru ke tim engineering lapangan untuk dianalisa lebih lanjut mengenai kewajaran biaya setiap aktivitas menggunakan indikator standar persentase konsumsi biaya terhadap total biaya produksi. Standar ini mengikuti standar yang digunakan oleh divisi Financial Planning Analysis. Dari hasil analisa tersebut, diketahui aktivitas produksi cutting tools menghabiskan biaya yang besar dan tidak wajar. Kemudian tim engineering lapangan melakukan penelitian lebih lanjut dalam aktivitas produksi cutting tools dan menemukan 3 aktivitas perbaikan yang akan dilakukan, kemudian tim cost melakukan perhitungan pengurangan biaya tiap aktivitas tersebut yaitu sebesar Rp.1.426/unit atau setara dengan Rp.427.800.000/tahun. Langkah selanjutnya adalah tim cost melakukan perhitungan total efisiensi biaya yang dapat dicapai oleh proses machining dan dibandingkan terhadap KPI perusahaan 0,5%. Pada penelitian ini, target KPI perusahaan tercapai yaitu sebesar 0,85%. Kata kunci : efisiensi biaya, KPI, COGM, metode tradisional, metode ABC

Item Type: Thesis (S1)
Call Number: ST/16/19/030
NIM: 41616120054
Uncontrolled Keywords: efisiensi biaya, KPI, COGM, metode tradisional, metode ABC
Subjects: 700 Arts/Seni, Seni Rupa, Kesenian > 790 Recreational and Performing Arts/Olah Raga dan Seni Pertunjukan > 796 Athletic and Outdoor Sports/Atletik dan Olah Raga Luar Ruangan > 796.7 Driving Motor Vehicles/Bermotor
Divisions: Fakultas Teknik > Teknik Industri
Depositing User: Virda Syifa
Date Deposited: 24 Sep 2019 06:42
Last Modified: 24 Sep 2019 06:42
URI: http://repository.mercubuana.ac.id/id/eprint/50314

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