ACTIVITY BASED COSTING (ABC) Ways to Determine Project Cost Intuition Educated Guessing Traditional Cost Accounting (TCA) What is ABC

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1 By: U. Abd. Rohim. S.Kom, MT. ACTIVITY BASED COSTING (ABC) : 1 Ways to Determine Project Cost Intuition Educated Guessing Traditional Cost Accounting (TCA) Activity Based Costing (ABC) : 2 What is ABC ABC adalah teknik untuk mengukur secara quatitatif biaya, aktivitas, resources dan sumber biaya lainnya, termasuk didalamnya biaya overhead secara tepat. : 3 1

2 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 ( : 4 Kekurangan ABC Memungkinkan terjadinya capital Lost Mengabaikan Investment risk Mengabaikan faktor cash-flow Memungkinkan penyusutan atas company capital : 5 Kapan Menggunakan ABC Biaya Overhead yang sangat tinggi Proyek/produk yang bermacam-macam: œ Kompleksitas, volume, jumlah direct labor yang banyak Biaya kegagalan yang tinggi Kompetisi bisnis yang mematikan : 6 2

3 Langkah-Langkah ABC Identifikasi aktivitas Tentukan arahan biaya Tentukan biaya untuk masing-masing aktivitas Kumpulkan data-data aktivitas Hitung biaya proyek : 7 Cost Components IT Project Direct Labor œ Expert Staff œ Supporting Staff œ Direct materials (Consumable) Overhead: œ Project Administration œ Indirect Materials œ Indirect Labor œ Hardware Depreciation + maintenance œ Infrastructure Depreciation + maintenance œ Software Amortization + maintenance œ Facility / office amortization œ Insurance œ Taxes, fee œ Etc. Total Cost = Direct Labor + Overhead : 8 Contoh Kasus Project : New Server Set-up and WBS : Establisment œ Purchasing Server Purchasing S/W Purchasing œ Set-up Server Initiate clustering server Install Switch Set to RAID 5 Tower Install S/W œ Test and Documentation œ Migrate and Enrolling Migrate data from old servers to new Put servers into production : 9 3

4 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 : 10 Resource Estimates Purchasing œ Server Purchasing (Fixed 3 days arrival time) œ S/W Purchasing ( Fixed 2 days arrival time) Set-up Server ( per unit) œ Initiate clustering server ( SA: 1md) œ Install Switch ( Tc 1md) œ Set to RAID 5 Tower ( Tc 0.5md) asumsi tower & cassing tersedia œ Install S/W (SA 0.5md) Test and Documentation œ Test ( SA:2, Tc:2) œ Documentation ( ex.manual book, 1ex. Log Book) Migrate and Enrolling ( per unit) œ Migrate data from old servers to new ( SA:1md) œ Put servers into production (SA:1md, Tc:1md) Project Administration (Sc: 5md) : 11 Cost Components No Components Unit Unit Cost (Rp 000) 1 Direct Labor System Administrator (SA) Technician (Tc) 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 unit package exemplar day U. Abd.Rohim (Activities Based Costing) Halaman: 12 4

5 Scheduling 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 Day U. Abd.Rohim (Activities Based Costing) Halaman: 13 Project Cost (Resume) Direct Cost œ Purchasing : Rp ,- œ Set-up Server : Rp ,- œ Test and Documentation :Rp ,- œ Migrate and Enrolling : Rp ,- Overhead œ Administrasion: Rp ,- œ Facilities: Rp ,- Total Project Cost : Rp ,- : 14 5