Activity Based Costing (ABC) By: U. Abd. Rohim
U. Abd.Rohim
Manajemen Proyek (Activities Based Costing)
Halaman: 1
Ways to Determine Project Cost • • • •
Intuition Educated Guessing Traditional Cost Accounting (TCA) Activity Based Costing (ABC)
U. Abd.Rohim
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.
U. Abd.Rohim
Manajemen Proyek (Activities Based Costing)
Halaman: 3
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) U. Abd.Rohim
Manajemen Proyek (Activities Based Costing)
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Kekurangan ABC • • • •
Memungkinkan terjadinya capital Lost Mengabaikan Investment risk Mengabaikan faktor cash-flow Memungkinkan penyusutan atas company capital
U. Abd.Rohim
Manajemen Proyek (Activities Based Costing)
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Kapan Menggunakan ABC • Biaya Overhead yang sangat tinggi • Proyek/produk yang bermacam-macam: – Kompleksitas, volume, jumlah direct labor yang banyak
• Biaya kegagalan yang tinggi • Kompetisi bisnis yang mematikan
U. Abd.Rohim
Manajemen Proyek (Activities Based Costing)
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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
U. Abd.Rohim
Manajemen Proyek (Activities Based Costing)
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Cost Components IT Project • Direct Labor – Expert Staff – Supporting Staff – Direct materials (Consumable)
• Overhead: – – – – – – – – – –
Project Administration Indirect Materials Indirect Labor Hardware Depreciation + maintenance Infrastructure Depreciation + maintenance Software Amortization + maintenance Facility / office amortization Insurance Taxes, fee Etc. Total Cost = Direct Labor
U. Abd.Rohim
Manajemen Proyek (Activities Based Costing)
+ Overhead Halaman: 8
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Contoh Kasus Project : New Server Set-up and Establisment WBS : – Purchasing • Server Purchasing • S/W Purchasing
– Set-up Server • • • •
Initiate clustering server Install Switch Set to RAID 5 Tower Install S/W
– Test and Documentation – Migrate and Enrolling • Migrate data from old servers to new • Put servers into production U. Abd.Rohim
Manajemen Proyek (Activities Based Costing)
Halaman: 9
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
U. Abd.Rohim
Manajemen Proyek (Activities Based Costing)
Halaman: 10
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Resource Estimates • Purchasing – Server Purchasing (Fixed 3 days arrival time) – S/W Purchasing ( Fixed 2 days arrival time)
• Set-up Server ( per unit) – – – –
Initiate clustering server ( SA: 1md) Install Switch ( Tc 1md) Set to RAID 5 Tower ( Tc 0.5md) asumsi tower & cassing tersedia Install S/W (SA 0.5md)
• Test and Documentation – Test ( SA:2, Tc:2) – Documentation ( ex.Manual book, 1ex. Log Book)
• Migrate and Enrolling ( per unit) – Migrate data from old servers to new ( SA:1md) – Put servers into production (SA:1md, Tc:1md)
• Project Administration (Sc: 5md) U. Abd.Rohim
Manajemen Proyek (Activities Based Costing)
Halaman: 11
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
U. Abd.Rohim
man-day Unit-day Unit-day Unit-day
• day Manajemen Proyek (Activities Based Costing)
20 10 5 5 10 Halaman: 12
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Scheduling Day No
Task Name
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
U. Abd.Rohim
1
2 3 4 5 6 7 8 9 10
Manajemen Proyek (Activities Based Costing)
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Project Cost (Resume) • Direct Cost – Purchasing : Rp. 210.000.000,– Set-up Server : Rp. 450.000,– Test and Documentation :Rp. 1000.000,– Migrate and Enrolling : Rp. 400.000,-
• Overhead – Administrasion: Rp. 100.000,– Facilities: Rp. 200.000,-
• Total Project Cost : Rp. 211.150.000,U. Abd.Rohim
Manajemen Proyek (Activities Based Costing)
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