APLIKASI ACTIVITY BASED MANAGEMENT (ABM) SYSTEM GUNA MENINGKATKAN EFEKTIFITAS DAN EFISIENSI BIAYA PRODUKSI(Studi Kasus Pada PT. SIDO BANGUN – MALANG)

FAIS AGUS JUNAIDI

Abstract


The ever changing condition in business world is not only felt by giant industries or manufacturers only. The rapid groeth in the field of technology and customers more varying demand generate a fighter competition felt by the business word, especially in marketing world. PT. Sido Bangun Malang also has to have a superiority in competing, not only in the country but also abroad. Customer do not considered price as their only main consideration in a product demand, but the high omzet volume and quality still hold and important role in product supply bendes the right pricing.To supply a value for customers, PT Sido Bangun Malang must consider the customers wish in conducting it’s activity. With cost effectiveness concept, product supplying process can give a value to the customers. Cost effectiveness concept is a concept based on customer value minded, which focuses on managerial effort to product an output that can satisfies the customers needs. Therefore, the activity employed to product output is related with the needs of the customers, to determine whether it is necessary to observe activity from the customers point of view or not.Through this research, the writer tries to apply acctivity based managemant (ABM) concept which covers the cost and procces dimensions. The application is conducted by identifying activities on PT. Sido Bangun Malang. This identification then used to determine which activity is value added for the customer and which is not, so that through the activity based managemant (ABM), the value added activity’s efficiency can be increased and the non-value added activity can be eliminated,thus, it will trigger, the managemant to conduct continous improvement on the existing activities.

 

Keyword : EFISIENSI BIAYA PRODUKSI

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/34/jiptummpp-gdl-s1-2005-faisagusju-1688-pendahul-n.pdf


Keywords


EFISIENSI BIAYA PRODUKSI