By: U. Abd. Rohim. S.Kom, MT.
ACTIVITY BASED COSTING (ABC) Manajemen Proyek (Activities Based Costing)
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Ways to Determine Project Cost § Intuition § Educated Guessing § Traditional Cost Accounting (TCA) § Activity Based Costing (ABC)
Manajemen Proyek (Activities Based Costing)
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What is ABC ABC adalah teknik untuk mengukur secara quatitatif biaya, aktivitas, resources dan sumber biaya lainnya, termasuk didalamnya biaya overhead secara tepat.
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Activity Based Costing (ABC) § Konsisten Lebih akurat dari Traditional Cost Accounting (TCA) § Fokus pada indirect cost (overhead) § Biaya selalu berhubungan dengan aktivitas § Aktivitas selalu menggunakan resource § Membuat biaya tidak langsung menjadi biaya langsung (www.defenselink.mil\nii\bpr\bprcd\index.htm)
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Kekurangan ABC § Memungkinkan terjadinya capital Lost § Mengabaikan Investment risk § Mengabaikan faktor cash-flow § Memungkinkan penyusutan atas company capital
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Kapan Menggunakan ABC § Biaya Overhead yang sangat tinggi § Proyek/produk yang bermacam-macam: ú Kompleksitas, volume, jumlah direct labor yang
banyak
§ Biaya kegagalan yang tinggi § Kompetisi bisnis yang mematikan
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Langkah-Langkah ABC § Identifikasi aktivitas § Tentukan arahan biaya § Tentukan biaya untuk masing-masing aktivitas § Kumpulkan data-data aktivitas § Hitung biaya proyek
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Cost Components IT Project § Direct Labor ú ú ú
Expert Staff Supporting Staff Direct materials (Consumable)
§ Overhead: ú ú ú ú ú ú ú ú ú ú
Project Administration Indirect Materials Indirect Labor Hardware Depreciation + maintenance Infrastructure Depreciation + maintenance Software Amortization + maintenance Facility / office amortization Insurance Taxes, fee Total Cost = Direct Etc.
Labor + Overhead
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Contoh Kasus Project : New Server Set-up and WBS : Establisment ú Purchasing Server Purchasing S/W Purchasing
ú Set-up Server
Initiate clustering server Install Switch Set to RAID 5 Tower Install S/W
ú Test and Documentation ú Migrate and Enrolling
Migrate data from old servers to new Put servers into production
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Tentukan Arahan Biaya § Purchasing : number of Servers and Software § Set Up Server : number of man days § Test and Documentation : number of man days and number of documentations / eksemplar
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Resource Estimates § Purchasing ú Server Purchasing (Fixed 3 days arrival time) ú S/W Purchasing ( Fixed 2 days arrival time) § Set-up Server ( per unit) ú Initiate clustering server ( SA: 1md) ú Install Switch ( Tc 1md) ú Set to RAID 5 Tower ( Tc 0.5md) asumsi tower & cassing tersedia ú Install S/W (SA 0.5md) § Test and Documentation ú Test ( SA:2, Tc:2) ú Documentation ( ex.Manual book, 1ex. Log Book) § Migrate and Enrolling ( per unit) ú Migrate data from old servers to new ( SA:1md) ú Put servers into production (SA:1md, Tc:1md) § Project Administration (Sc: 5md) Manajemen Proyek (Activities Based Costing)
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Cost Components No
Components
Unit
Unit Cost (Rp 000)
1
Direct Labor • System Administrator (SA) • Technician (Tc)
• man-day • man-day
• 100 • 50
• unit • package • exemplar
• 100.000 • 5.000 • 100
• • • •
• • • • •
2
Direct materials • Server (Sr) • OS Win 2K server (OS) • Documentation (Dc)
3
OVERHEAD • • • • •
Secretary (Sc) Pc Work Station Support S/W License Tc.Tools Working Facilities
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man-day Unit-day Unit-day Unit-day
• day Manajemen Proyek (Activities Based Costing)
20 10 5 5 10
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Scheduling Day No
Task Name
1
1
Server Purchasing
2
OS Purchasing
3
Initiate clustering servers
4
Install switch
6
Set to Raid 5 Tower
7
Install OS
8
Test and Document
9
Migrate data from old servers to new
10
Put server into production
2 3 4 5 6 7 8 9 10
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Project Cost (Resume) § Direct Cost ú ú ú ú
Purchasing : Rp. 210.000.000,Set-up Server : Rp. 450.000,Test and Documentation :Rp. 1000.000,Migrate and Enrolling : Rp. 400.000,-
§ Overhead ú Administrasion: Rp. 100.000,ú Facilities: Rp. 200.000,-
§ Total Project Cost : Rp. 211.150.000,Manajemen Proyek (Activities Based Costing)
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