TRAINING ACTIVITY BASED COSTING
TRAINING PENETAPAN BIAYA BERBASIS AKTIVITAS
TRAINING CONCEPTUAL FRAME WORK OF AN ACTIVITY
TRAINING DESCRIPTION
ABC may be used in common parlance to indicate a degree of simplicity,
but as an acronym for Activity – Based Costing, it introduces some of
the most revolutionary and fundamental changes in management
accounting theory and practice.
What originally appeared to be simply a new method of tracing costs to
products has led to the development of an entirely new philosophy
referred to as Activity – Based Costing and Management (ABC & M). In
this text a holistic approach is proposed to fundamental issues such
as the management of cost, time, quality, funds and constraints
through the use of ABC & M. ABC & M is therefore not just a new way of
computing business figures but requires the fundamental understanding
of all management issues. It is about understanding and not about
calculations.
1. Shortcomings of traditional cost accounting
+ Introduction
+ Historical development of cost accounting : A synopsis
+ Changes in the business environment since 1940
+ Traditional cost systems in the modern environment
+ Relevance lost
+ Conclusion
+ Sources consulted
2. Conceptual frame work of an activity – based costing and
management system
+ Introductio
+ Activities
+ Resources of cost elements
+ Performance measures
+ Cost drivers
+ Output measures
+ Cost objectives
+ Bill of activities
+ Illustrative frame of an activity – based costing and
management system
+ Continuous improvement
+ Process value analysis and process re-engineering
+ Activity investment analysis
+ Cost of capital management
+ Life – cycle accounting
+ Conclusion
+ Sources consulted
3. Costing methodology for raw materials, products and services
+ Introductions
+ Methodology
+ Nature of costs
+ Two – stage allocation process
+ Wastage
+ Determining the cost of raw materials
+ Determining the cost of manufactured products
+ Conclusion
4. Customer and market profitability
+ Strategy shifts
+ Customer satisfaction
+ Customer and market focus
+ Customer as cost object
+ Micro – cost structure
+ Customer and product analysis
+ Tracing of costs to customers
+ Profit contribution by customer
+ Market profitability
+ Conclusions
+ Sources consulted
5. Income measurement
+ Introduction
+ Part 1 : The value chain approach
+ Phases in the accounting cycle
+ Explanation of the model
+ Part 2 : Features of an activity – based management system
+ Strategic support
+ Time based accounting
+ Residual income
+ Processes
+ Life – cycle costing
+ Cost drivers and output measures
+ Wastage and quality management
+ Productivity management
+ Capacity management
+ Multiple cost focus
+ Part 3 : Proposed methodology
+ Activity – based management approach
+ Conclusion
6. Process and activity analysis
+ Value of process and activity analysis
+ Identifying processes and activities
+ Processes and activity analysis methodology
+ Process re-engineering
+ Conclusion
+ Sources consulted
7. Cost drivers and output measure analysis
+ Introduction
+ Cost behaviour
+ Two – stage cost drivers
+ Process drivers
+ Output measures
+ Focus on output
+ Number of output measures (and activities)
+ Identification of output measures
+ Simple linear regression
+ Multiple linear regression
+ Validation of output measures
+ Conclusion
+ Sources consulted
8. Cost management
+ Introduction
+ Strategies analysis
+ Processes and activity analysis
+ Continuous cost improvement
+ Performance evaluation
+ Capacity management
+ Quality management
+ Productivity management
+ Process and cycle time
+ Conclusion
+ Sources consulted
9. Activity – based budgeting
+ Introduction
+ Steps in the ABB process
+ Differences between ABB and conventional budgeting
+ Controlling through activities
+ Conclusion
+ Sources consulted
10. Performance measurement
+ Effectual measures
+ Role of activity – based management within a performance
measurement system
+ The design of a performance measurement system
+ Goals and objectives in respect of performance measures
+ Characteristics of performance measures
+ The balance scorecard
+ Conclusion
+ Sources consulted
11. Implementation
+ Introduction
+ Step to implement ABC & M
+ Systems design and computerisation issues
+ Stand – alone or integrated system
+ Level of confidence in costs
+ Applicability of activity – based cost and management systems
+ Links with other management systems
+ Conclusion
+ Sources consulted
12. Strategy support
+ Interactive relationship
+ Beneficial characteristics of ABC & M
+ Strategic applications
+ Conclusion
+ Sources consulted
Trainer
Ir. Asep Saefulbachri , MBA., MM.
Beliau mendapatkan gelar MBA-nya dari Asian Institute of Management
pada tahun 1992 dan Magister Management dari sekolah Tinggi Manajemen
Bandung (telkom) pada tahun 1996. Lulusan Teknik Industri ITB pada
tahun 1981 ini mengikuti banyak training & pelatihan di dalam dan luar
negeri, antara lain yang di adakan oleh: Arizona State university USA,
ATI-Edmonto, Canada, dan Siemens-Munich West Germany.
Sebagai direktur sebuah training organizer dan konsultan di bidang
management, beliau juga aktif memberikan training-training untuk
Opration Managenet, Purchashing, Production, Logistic & Supply Chain
Management, Business & financial Management, dan lain – lain. Beliau
juga memberikan mata kuliah untuk Logistic & Supply Chain Management
dan financial Management di program Pasca Sarjana Fakultas Teknik
Industri Universitas Pasundan Bandung.
JADWAL TRAINING TAHUN 2026
03 – 04 Januari 2026 | 16 – 17 Januari 2026
06 – 07 Februari 2026 | 20 – 21 Februari 2026
05 – 06 Maret 2026 | 19 – 20 Maret 2026
03 – 04 April 2026 | 23 – 24 April 2026
07 – 08 Mei 2026 | 21 – 22 Mei 2026
05 – 06 Juni 2026 | 25 – 26 Juni 2026
09 – 10 Juli 2026 | 23 – 24 Juli 2026
06 – 07 Agustus 2026 | 20 – 21 Agustus 2026
04 – 05 September 2026 | 18 – 19 September 2026
08 – 09 Oktober 2026 | 22 – 23 Oktober 2026
06 – 07 November 2026 | 26 – 27 November 2026
04 – 05 Desember 2026 | 18 – 19 Desember 2026
Metode Training
- Tatap Muka/offline
- Online via zoom
Kota Penyelenggaraan jika offline :
- Bandung
- Jogjakarta
- Surabaya
- Jakarta
fasilitas yang didapatkan
- Training Kit Eksklusif
- Tas
- Name Tag
- Modul
- Flash disk
- Ballpoint
- Block Note
- Souvenir
- Harga yang Reliable
- Trainer Kompeten di bidangnya
- Pelayanan Maksimal untuk peserta
- Penjemputan dari dan ke bandara
Investasi :
Public training : Rp. 4.500.000 (minimum 3 pax)
In House Training : on Call