You are on page 1of 7

DEFINISI ACTIVITY BASED COSTING DAN ACTIVITY BASED

MANAGEMENT

1. ACTIVITY BASED COST (ABC)
refines a costing system by identifying individual activities as the fundamental cost objects. An activity is an
event, task, or unit of work with a specified purpose—for example, designing products, setting up machines,
operating machines, or distributing products.

2. ACTIVITY BASED MANAGEMENT (ABM)
is a method of management decision making that uses activity-based costing information to improve
customer satisfaction and profitability. We define ABM broadly to include decisions about pricing and
product mix, cost reduction, process improvement, and product and process design.

TAHAPAN DALAM PENENTUAN HARGA POKOK DENGAN ABC Step 1: Identify the Products That Are the Chosen Cost Objects. Step 4: Identify the Indirect Costs Associated with Each Cost-Allocation Base. Step 3: Select the Activities and Cost-Allocation Bases to Use for Allocating Indirect Costs to the Products. . Step 2: Identify the Direct Costs of the Products. Step 5: Compute the Rate per Unit of Each Cost-Allocation Base. Step 6: Compute the Indirect Costs Allocated to the Products. Step 7: Compute the Total Cost of the Products by Adding All Direct and Indirect Costs Assigned to the Products.

.

.

.

KLASIFIKASI AKTIVITAS PADA ABC SYSTEM Product-level activity Customer-level activity Unit-level activity Batch-level activity Organization-level activity .

Korelasi antara konsumsi dari aktivitas seperti yang digambarkan melalui cost driver dengan konsumsi yang sesungguhnya. Pengaruh cost driver terhadap perilaku .FAKTOR PENENTU COST DRIVER Kemudahan untuk memperoleh data yang dibutuhkan oleh cost driver tersebut.