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ITS » Undergraduate Theses » Teknik Industri - Ekstensi
Posted by dee@its.ac.id at 06/07/2010 13:50:07  •  5277 Views


EVALUASI KEUANGAN PERUSAHAAN DENGAN METODE ACTIVITY-BASED BUDGETING UNTUK MEREDUKSI BIAYA OVERHEAD DI PT.TPU

Author :
AZMI, MASHUNA ULIE ( 2500109003 )




ABSTRAK

Penyusunan strategi yang tepat untuk memenangkan persaingan pasar merupakan hal yang sangat penting bagi PT. TPU dAlam meMpertahankan kelangsungan hidupnya. Perencaaan anggaran secara efektif dan efisien adalah salah satu strategi untuk menghasilkan harga jual yang kompetitif. Dalam hal ini penentuan alokasi biaya overhead yang tepat dan akurat berdasarkan aktivitas serta analisis akivitas value-added dan non value-added sangat penting bagi perusahaan agar terhindar dari sumber daya yang merugikan PT. TPU merupakan perusahaan yang bergerak dalam bidang produksi plastik yang dikhususkan untuk bidang pertnian dan perkebunan Permasalahan yang terdapat dalam perusahaan ini adalah pada sistem perencanaan anggaran yang masih bersifat tradisional karena selama ini ditentukan melalui benchmarking dengan harga kompetitor fluktuasi penjualan bahkan intuisi juga digunakan. Hal ini menyebabkan inefisiensi periode sebelumya masuk dalam anggaran periode saat ini. Konsep Activity-Based Budgeting dapat dijadikan referensi bagi pihak manajemen PT. TPU dalam menyusun anggaran sesuai dengan aktivitas yang dilakukan perusahaan. Tujuan Activity-Based Budgeting adalah menciptakan nilai tambah melalui reduksi biaya overhead dengan melakukan eliminasi aktivitas non value-added dan memperbaiki efisiensi aktivitas yang diperlukan. Proses Actifity-Based Budgeting dinilai dari pelanggan Pemisahan biaya overhead kedalam cost pool homogen berdasarkan cost driver yang diperoleh dari Activity-Based Costing kemudian menganalisis aktivitas dengan harapan dapat membantu manager dalam melakukan perbaikan berkesinambungan untuk mencapai kepuasan konsumen merupakan langkah awal dalam penerapan Activity-Based Budgeting. Langkah selantnya adalah mengestimasikan permintaan output aktivitas dan menetapkan biaya sumberdaya yang dibutuhkan untuk melakukan aktivitas tersebut. Hasil perhitungan practice capacity dan real capacity pada anggaran berdasarkan aktiivitas tahun 2004 dengan rekomendasi pabaikan yang disarankan penulis memiliki selisih 194.667 jam atau sekitar 2760. Perbedaan tesebut menunjukkan bahwa selama ini penggunaan sumberdaya perusahaan tidak efisien. Perusahaan mampu mereduksi biaya overhead sebesar Rp.50.499.762- atau sekitar 358. disinilah tampak bahwa PT. TPU memiliki peluang untuk mengoptimalkan perolehan profit dengan pengalokasian biaya secara tepat dan akurat


ABSTRACT

Composing the exact strategy to winning the market competition is an important thing for PT. TPU to keep its existence. Planning the budgeting effectively and efficiently is one of the company strategies to get competitive price. In this case determining the exact and accurate overhead cost allocation based on activity and value added and non-value added activity analysis are very important for the company to avoid the loss of resoruces. PT TPU is a company who produce plastic for agriculture and gardening. The problem in this company is in its budgeting planning which using conventional method such as benchmarking with the competitors price sales fluctuation even the intuition is used in some case. Finally it causes inefficiency in the last period get into this time budgeting period. Activity-Based Brdgeting cotrcept ca. be reference to the management of PT. TPU in conposing the budget conform to its activity. The purpose of Activity-Based Budgeting is creating value added by reduction the overhead cost. This reduction can be done by eliminating the non-value added activities and improving efficiency activity which is necessary. Activity-Based Budgeting process starts from customers. Separating the overhead cost into homogeneous cost pool based on cost driver as Activity-Based Costing result then analysed the activity in order to help meneger doing continues improvement to get customer satisfaction are the first steps in Activity-Based Budgeting concept. The next steps are estimating activity output demand and determine the resources cost which is need for doing the activity. According to the writer recommendation for improvement the result of practice capacity and real capacity measurement in Activity-Based Budgeting yaer 2004 has different 194.67 hours or approximately 2760. That difference shows that there are inefficiency in using the resources. The reduction of overhead cost company obtain Rp 50.499.762-or approximately 358it seems thst PT. TPU has a chance to maximize the profit by allocating overhead cost accurately.



KeywordsPerencanaan anggaran ; alokasi biaya overhead ; Activity-Based Budgeting ; aktivitas bernilai tambah ; aktivitas tidak benilai tambah
 
Subject:  Anggaran
Contributor
  1. Ir.HARI SUPRIYANTO,MSIE
Date Create: 06/07/2010
Type: Text
Format: pdf.
Language: Indonesian
Identifier: ITS-Undergraduate-3100005022473
Collection ID: 3100005022473
Call Number: RSI 658.154 Azm e


Source
Undergraduate Thesis, Industrial Engineering, RSI 658.154 Azm e, 2005

Coverage
ITS Community

Rights
Copyright @2005 by ITS Library. This publication is protected by copyright and permission should be obtained from the ITS Library prior to any prohibited reproduction, storage in a retrievel system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. For information regarding permission(s), write to ITS Library




[ Download - Open Access ]

  1.  ITS-Undergraduate-11987-2500109003-Abstract_id.pdf - 56 KB
  2.  ITS-Undergraduate-11987-2500109003-Abstract_en.pdf - 46 KB
  3.  ITS-Undergraduate-11987-2500109003-Conclusion.pdf - 75 KB




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