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
Profile pembicara dan pengalaman mengajar akan kami sertakan dalam
undangan training
JADWAL TRAINING TAHUN 2023
17 – 18 Januari 2023
14 – 15 Februari 2023
20 – 21 Maret 2023
4 – 5 April 2023
16 – 17 Mei 2023
20 – 21 Juni 2023
17 – 18 Juli 2023
15 – 16 Agustus 2023
25 – 26 September 2023
17 – 18 Oktober 2023
21 – 22 November 2023
27 – 28 Desember 2023
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