ANALISIS BIAYA DENGAN MENGGUNAKAN ANALISIS VALUE CHAIN SEBAGAI ALAT PENGENDALI BIAYA UNTUK MENINGKATKAN DAYA SAING PERRUSAHAAN(Studi Kasus Pada PT. Varia Usaha Beton)

Anik Astutik

Abstract


The purpose of this study was to know about the allocation of cost based on value chain concept and to know about the use of cost analysis processes by value chain as accost controller to increase competition force of company.
The method of this study was description systematically and accurately about the facts, feature and this study have same purpose and to know advantage that can be taking by the company.
The result of this study showed that the most activity held by PT. Varia Usaha Beton was primary activities 85,94 % and support activities 14,06 % for buying input (79,93 %) from total cost bigger than the use of human resource (20,07 %), this is accrued because the company production process use more machine than manual. Whilst to allocation activities that involved in making value to buyers, to direct activities 75,28 %, indirect activities 23,67 % and to fix quality 1,06 %. This is can be included that: 1) The use of value chain analysis can know potential activities in developing fatherly, 2) To develop direct activities, indirect activities and to fix the quality, the company can use relation between value chain of company and value chain of supplier though inside logistics activities and buying activities, and relationship value chain of the company and value chain of buyer though outside logistics activities, marketing and selling activities, 3) From the table for value chain of company, the cost distributions and the fixed activities can be detected position and condition of the company. This is an advantage for the company position and condition of the company. This is an advantage for the company to know the weakness and the strangeness, and the company a determine step correctly to get every opportunities to place the best position in competition.

 

Keyword : VALUE CHAIN; PENGENDALI BIAYA

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/18/jiptummpp-gdl-s1-2004-anikastuti-856-Pendahul-n.pdf


Keywords


VALUE CHAIN; PENGENDALI BIAYA