KURNIAWAN, SURYA HADI (2021) USULAN PENERAPAN METODE ACTIVITY BASED BUDGETING (ABB) DALAM PENGELOLAAN BIAYA GAS ALAM (NATURAL GAS USAGE COST) PRODUKSI FRITS (Studi Kasus Pt Xyz). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The implementation of the Modern Management Accounting System provides many benefits, but requires several facilities and adjustments in order to function properly. Activity Based Budgeting (ABB) is a system that is useful for managing the production process by providing deeper insights into production utilization and resource allocation compared to traditional budgeting systems. This paper examines the possibilities, benefits and difficulties that may be faced in implementing the ABB system in the manufacturing process of PT XYZ frits in the Indonesian ceramic industry. This paper uses an experimental approach in the application of ABB at PT XYZ to determine the occurrence of inaccuracies in natural gas charging and to eliminate activities that are not value added. The cost of natural gas in the production of frits products is the largest production cost. The conclusions show that some benefits can be obtained and provide more accurate cost information and non-value added activities, in this case, the reworking, dripping and resmelting processes can be eliminated Penerapan Sistem Akuntansi Manajemen Modern memberi banyak manfaat, akan tetapi memerlukan beberapa fasilitas dan penyesuaian supaya bisa berfungsi secara baik. Activity Based Budgeting (ABB) adalah sebuah sistem yang berguna untuk mengelola proses produksi dengan memberikan wawasan yang lebih mendalam terhadap utilisasi produksi dan alokasi sumber daya dibandingkan sistem anggaran tradisional. Tulisan ini mempelajari kemungkinan, manfaat dan kesulitan yang mungkin dihadapi dalam penerapan sistem ABB dalam proses manufacturing frits PT XYZ di industri keramik Indonesia. Tulisan ini menggunakan pendekatan eksperimen dalam penerapan ABB di PT XYZ untuk mengetahui terjadinya ketidakakuratan pembebanan biaya gas alam dan menghilangkan aktivitas-aktivitas yang tidak bernilai tambah. Biaya gas alam dalam produksi produk frits merupakan biaya produksi terbesar. Hasil simpulan menunjukkan bahwa beberapa manfaat dapat diperoleh dan memberikan informasi cost yang lebih akurat dan aktivitas-aktivitas yang tidak bernilai tambah dalam hal ini, proses reworking, dripping dan resmelting dapat dihilangkan.
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