Activity Based Costing (ABC) By: U. Abd. Rohim Halaman: Ways to Determine Project Cost Intuition Educated Guessing Traditional Cost Accounting (TCA) Activity Based Costing (ABC) Halaman:
What is ABC ABC adalah teknik untuk mengukur secara quatitatif biaya, aktivitas, resources dan sumber biaya lainnya, termasuk didalamnya biaya overhead secara tepat. Halaman: Activity Based Costing (ABC) Konsisten Lebih akurat dari Traditional Cost Accounting (TCA) Fokus pada indirect cost (overhead) Biaya selalu berhubungan dengan aktivitas Aktivitas selalumenggunakan resource Membuat biaya tidak langsungmenjadi biaya langsung (www.defenselink.mil\nii\bpr\bprcd\index.htm) Halaman: 4
Kekurangan ABC Memungkinkan terjadinya capital Lost Mengabaikan Investment risk Mengabaikan faktor cash-flow Memungkinkan penyusutan atas company capital Halaman: 5 Kapan Menggunakan ABC Biaya Overhead yang sangat tinggi Proyek/produk yang bermacam-macam: Kompleksitas, volume, jumlah direct labor yang banyak Biaya kegagalan yang tinggi Kompetisi bisnis yang mematikan Halaman: 6
Langkah-Langkah ABC Identifikasi aktivitas Tentukan arahan biaya Tentukan biaya untuk masing-masing aktivitas Kumpulkan data-data aktivitas Hitung biaya proyek Halaman: 7 Cost Components IT Project Direct Labor Expert Staff Supporting Staff Direct materials (Consumable) Overhead: Project Administration Indirect Materials Indirect Labor Hardware Depreciation + maintenance Infrastructure Depreciation + maintenance Software Amortization + maintenance Facility / office amortization Insurance Taxes, fee Etc. Total Cost = Direct Labor + Overhead Halaman: 8 4
Contoh Kasus Project : New Server Set-up and Establisment WBS : Purchasing Server Purchasing S/W Purchasing Set-up Server Initiate clustering server Install Switch Set to RAID 5 Tower Install S/W Test and Documentation Migrate and Enrolling Migrate data from old servers to new Put servers into production Halaman: 9 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 Halaman: 0 5
Resource Estimates Purchasing Server Purchasing (Fixed days arrival time) S/W Purchasing ( Fixed days arrival time) Set-up Server ( per unit) Initiate clustering server ( SA: md) Install Switch ( Tc md) Set to RAID 5 Tower ( Tc 0.5md) asumsi tower & cassing tersedia Install S/W (SA 0.5md) Test and Documentation Test ( SA:, Tc:) Documentation ( ex.manual book, ex. Log Book) Migrate and Enrolling ( per unit) Migrate data from old servers to new ( SA:md) Put servers into production (SA:md, Tc:md) Project Administration (Sc: 5md) Halaman: Cost Components No Components Unit Unit Cost (Rp 000) Direct Labor System Administrator (SA) Technician (Tc) man-day man-day 00 50 Direct materials Server (Sr) OS Win K server (OS) Documentation (Dc) unit package exemplar 00.000 5.000 00 OVERHEAD Secretary (Sc) Pc Work Station Support S/W License Tc.Tools Working Facilities man-day Unit-day Unit-day Unit-day day 0 0 5 5 0 Halaman: 6
Scheduling Day No Task Name 4 5 6 7 8 9 0 Server Purchasing OS Purchasing 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 0 Put server into production Halaman: Project Cost (Resume) Direct Cost Purchasing : Rp. 0.000.000,- Set-up Server : Rp. 450.000,- Test and Documentation :Rp. 000.000,- Migrate and Enrolling : Rp. 400.000,- Overhead Administrasion: Rp. 00.000,- Facilities: Rp. 00.000,- Total Project Cost : Rp..50.000,- Halaman: 4 7