Silabus Training Activity Based Costing
Deskripsi Training Activity Based Costing
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.
Menimbang cukup kompleknya materi pelatihan Activity Based Costing ini bagi peserta, dibutuhkan training provider yang berpengalaman di bidangnya agar tidak membuat peserta tidak menjadi cepat bosan dan jenuh dalam mendalami bidang teknik ini. Mitra Solusi Training dapat menjadi mitra terpercaya anda untuk solusi kebutuhan training di perusahaan anda.
Tujuan
Dengan mengikuti pelatihan Activity Based Costing di Mitra Solusi Training ini, Peserta dapat berbagi pengetahuan / sharing knowledge mengenai Activity Based Costing dengan peserta dari perusahaan lain yang bergerak di bidang Management.
Materi Pelatihan
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
13. Studi Kasus / Praktek pemecahan masalah Activity Based Costing.
Metode :
Metode Training Activity Based Costing dapat menggunakan fasilitas training zoom atau training online, dan bisa juga training offline atau training tatap muka.
Instruktur :
Instruktur yang mengajar pelatihan Activity Based Costing ini adalah instruktur yang berkompeten di bidang Management baik dari kalangan akademisi maupun praktisi.
Peserta :
Peserta yang dapat mengikuti training Activity Based Costing ini adalah staff sdm atau karyawan yang ingin mendalami bidang Management.
Jadwal Pelatihan Mitra Solusi Training Tahun 2026 :
Batch 1 : 21 – 22 Januari 2026
Batch 2 : 11 – 12 Februari 2026
Batch 3 : 11 – 12 Maret 2026
Batch 4 : 22 – 23 April 2026
Batch 5 : 6 – 7 Mei 2026
Batch 6 : 10 – 11 Juni 2026
Batch 7 : 15 – 16 Juli 2026
Batch 8 : 12 – 13 Agustus 2026
Batch 9 : 23 – 24 September 2026
Batch 10 : 14 – 15 Oktober 2026
Batch 11 : 11 – 12 November 2026
Batch 12 : 16 – 17 Desember 2026
Jadwal tersebut dapat disesuaikan dengan kebutuhan calon peserta
Lokasi Training Tahun 2026 :
Yogyakarta, Hotel Dafam Seturan(7.300.000 IDR / participant)
Jakarta, Hotel Amaris Tendean (7.900.000 IDR / participant)
Bandung, Hotel Golden Flower (7.800.000 IDR / participant)
Bali, Hotel Ibis Kuta (8.500.000 IDR / participant)
Lombok, Hotel Jayakarta (8.750.000 IDR / participant)
Catatan :
• Waktu pelatihan Dua+1* hari dengan Biaya tersedia untuk Perorangan, Group, dan Inhouse Training, belum termasuk akomodasi/penginapan.
• Untuk biaya dan jadwal training harap menghubungi marketing kembali
Investasi training :
Investasi pelatihan selama dua hari tersebut menyesuaikan dengan jumlah peserta (on call). *Please feel free to contact us.
Apabila perusahaan membutuhkan paket in house training, anggaran investasi pelatihan dapat menyesuaikan dengan anggaran perusahaan.
Fasilitas training :
Free Penjemputan dari bandara ke hotel. Modul / Handout. Flashdisk.
Certificate of attendance.
FREE Bag or bagpacker.
