Activity Based Costing (JAKARTA)

Jakarta, 3 – 4 Januari 2019
Jakarta, 6 – 7 Februari 2019
Jakarta, 5 – 6 Maret 2019
Jakarta, 1 – 2 April 2019
Jakarta, 2 – 3 Mei 2019
Jakarta, 3 – 4 Juni 2019
Jakarta, 1 – 2 Juli 2019
Jakarta, 1 – 2 Agustus 2019
Jakarta, 2 – 3 September 2019
Jakarta, 3 – 4 Oktober 2019
Jakarta, 4 – 5 November 2019
Jakarta, 2 – 3 Desember 2019

Investasi : Rp.3.500.000,- (Termasuk Souvenir, Materi hand-out dan CD modul, 2x Coffee break, Makan siang dan Sertifikat)

Tempat : Fave Hotel LTC Glodok/ Fave Hotel Zainul Arifin/ Fave Hotel Gatot Subroto

TRAINING DESCRIPTION
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.

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

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