TRAINING ACTIVITY BASED COSTING

Table of Contents

SILABUS TRAINING ACTIVITY BASED COSTING

TRAINING DESCRIPTION TRAINING ACTIVITY BASED COSTING

Activity–based costing (ABC) adalah model akuntansi biaya. Model ABC ini digunakan untuk mengalokasikan semua biaya, berdasarkan sumber daya yang digunakan untuk menjalankan aktivitas yang berkaitan dengan produk dan jasa yang disediakan bagi pelanggan. 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.

Materi TRAINING ACTIVITY BASED COSTING

It is about understanding and not about calculations.

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
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
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
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
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
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
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
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
Activity – based budgeting
- Introduction
- Steps in the ABB process
- Differences between ABB and conventional budgeting
- Controlling through activities
- Conclusion
- Sources consulted
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
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
Strategy support
- Interactive relationship
- Beneficial characteristics of ABC & M
- Strategic applications
- Conclusion
- Sources consulted

Metode TRAINING ACTIVITY BASED COSTING

Metode Training activity based costing dapat menggunakan fasilitas training zoom atau training online, dan bisa juga training offline atau training tatap muka.

Instruktur TRAINING ACTIVITY BASED COSTING

Instruktur yang mengajar pelatihan activity based costing ini adalah instruktur yang berkompeten di bidang activity based costing baik dari kalangan akademisi maupun praktisi.

Peserta TRAINING ACTIVITY BASED COSTING

Peserta yang dapat mengikuti training activity based costing ini adalah staff sdm atau karyawan yang ingin mendalami bidang activity based costing.

Jadwal Pelatihan Mitra Solusi Training Tahun 2025 :

Batch 1 : 15 – 16 Januari 2025

Batch 2 : 12 – 13 Februari 2025

Batch 3 : 05 – 06 Maret 2025

Batch 4 : 16 – 17 April 2025

Batch 5 : 14 – 15 Mei 2025

Batch 6 : 11 – 12 Juni 2025

Batch 7 : 02 – 03 Juli 2025 || 23 – 24 Juli 2025

Batch 8 : 13 – 14 Agustus 2025

Batch 9 : 03 – 04 September 2025 || 24 – 25 September 2025

Batch 10 : 15 – 16 Oktober 2025

Batch 11 : 05 – 06 November 2025 || 26 – 27 November 2025

Batch 12 : 10 – 11 Desember 2025

Jadwal tersebut dapat disesuaikan dengan kebutuhan calon peserta

Lokasi Training Tahun 2025 :

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