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Activity-based costing sebuah studi penerapan pada perusahaan penyedia jasa seismik multinasional PT Westerngeco Indonesia diajukan oleh Adi Wicaksono Susanto
Accounting, especially Cost accounting is a part of performance reporting system generally used by companies. As a system, cost accounting at the end produce reports that will give insight about the company (i.e. Cost of Goods Sold report) and can influence management behavior and or users of those reports. Traditional cost accounting and its reports however focus more on quantitative historical numbers rather than anything else. This makes the reports looks just like another standard of company reporting or just like the financial accounting reports in general. ABC (Activity-Based Costing) offers contemporary ways in calculating the real cost of a company?s product The approach used by ABC is based on the assumption that all activities within the company are meant to support the production process and delivery of goods or services to company?s customers. Focus on these activities will enable management to look after the whole activities that has been happening within the company and differentiate activities that add value to the company. Cost functions at the end will not be a mere recording function but rather a function that will affect the company?s performance proactively. ABC is not a new tool nowadays and has been applied by much type of companies and organization. The application to services companies however is still an interesting topic to be studied upon, this is because activities in services companies are not the same as activities in manufacturing companies. Activities in manufacturing companies are identical or done in an identical ways. Services conducted by banks, hospitals and financial services companies however are difference between one and each other. Furniture, vehicle and garment manufacturing companies have identical production activities. The other big difference is the output definition. In manufacturing companies, output can be easily defined (products is tangible), whereas output in services companies cannot be easily defined due to its less tangible characteristic. Yet, output has to be defined so that cost or total cost of output can be determined. The company in this study uses traditional cost accounting system and in actual condition is making a loss. If analysis is done using the current accounting system then a time consuming study has to be done and many questions will still left unanswered. This is due to the limitation of the analysis that can be done, since it?s focusing more on the numbers, the final condition and not the root cause of the problem. The recalculation of the company?s performance using ABC will dig deeper on the root causes or the drivers of the losses (in particular the activity driver). From this analysis, all-actual activities can be identified, how effective they were performed from the angle of the general theoretical activity standard performed by the industry and cost. Activities identified will be listed, costs from each resources then will be linked to this list of activities. The calculation then will assign a rate to each activity & its drivers The cost object chosen for this study is ?Crew?, a primary unit consist of groups of teams who work together to achieve an operational objectives within its scope of work. At the end the calculation will be able to show which crew provide the highest/ lowest contributions to the company. This condition is then further analyzed in the form of suggestions forwarded to the company for future improvements. Results of these analyses have actually shown weaknesses on the application of traditional cost accounting and not only the opportunity on the usage of ABC in the specific industry and the potential of ABC itself. Ada bibliografi dan tabel.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| T 174/04 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jakarta Magister Akuntansi Fakultas Ekonomi Universitas Indonesia., 2004 |
|---|---|
| Edisi | - |
| Subjek | Petroleum exploration |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | viii, 85 p. diagr. 28 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |