activity based costing in public sector.docx
TRANSCRIPT
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Makalah
AKUNTANSI MANAJEMEN SEKTOR PUBLIK
ACTIVITY BASED COSTING IN PUBLIC SECTOR
OLEH :
KELOMPOK IV
SRI MARDHANI A31112286
JURUSAN AKUNTANSI
FAKULTAS EKONOMI
UNIVERSITAS HASANUDDIN
2015
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BAB 1
PENDAHULUAN
Telah dianalisa baha lebih da!i "#$ da!i se%&a a!'a (!ansaksi dilak&kan %elal&i
P!e)ek(&! *L+kal Pe%e!in(ah,- sehin''a .e!an dasa!n/a (idak da.a( lain da!i.ada %ela/ani a!'a
ne'a!a *Tsial(a- 0##1,2
Meski.&n ban/ak lan'kah .+si(i) (elah dilak&kan sela%a bebe!a.a (ah&n (e!akhi! dala%
Ad%inis(!asi P&blik *Sek(+! P&blik, di Y&nani- (e!&(a%a den'an %en''&nakan ba!& (ekn+l+'i-
!eali(as saa( ini di %as/a!aka( ad%inis(!asi (e!&s %en3adi 4i!i da!i bi!+k!asi- (idak adan/a
(indakan s(!a(e'is- .e%b+!+san .en'el+laan s&%be! da/a .&blik 4+!!&.(ness- dan (idak adan/a
!asi+nal %e!an4an' (e%.a( s(&di2
Seba'ai akiba( da!i se%&a hal di a(as- bia/a adalah da!i %en/ediakan la/anan /an'
%en'a(asi %an)aa( baha a!'a %ene!i%a- /an' be!a!(i baha la/anan ini (e!lal& %ahal dan
biasan/a da!i k&ali(as !endah2 S(anda!isasi dan .en/ede!hanaan ad%inis(!asi .!+ses *3asa, da.a(
%e!&.akan salah sa(& /an' lebih k&a( %ekanis%e da!i (!ans.a!ansi dan k+n)!+n(asi
4+!!&.(ness2 Ak&n(ansi bia/a *di ki(a 5e'ia(an .eneli(ian6Based C+s(in', da.a( be!.a!(isi.asi
dala% .e!&bahan den'an %en'analisis se(ia. ba'ian da!i Pe%e!in(ah Dae!ah dan dala%
k+%binasi den'an (ena'a ke!3a /an' ses&ai .e!en4anaan dan .en'el+laan s&%be! da/a /an'
di.e!l&kan- %ekanis%e ini bisa %e%b&a( .e!bedaan2
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BAB II
PEMBAHASAN
ACTIVITY BASED COSTING IN PUBLIC SECTOR
Activity Based Costing %e!&.akan %e(+de /an' %ene!a.kan k+nse.6k+nse. ak&n(ansi
ak(i7i(as &n(&k %en'hasilkan .e!hi(&n'an ha!'a .+k+k .!+d&k /an' lebih ak&!a(2 Na%&n da!i
.e!s.ek(i) %ana3e!ial- sis(e%ABC %enaa!kan lebih da!i sekeda! in)+!%asi bia/a .!+d&k /an'
ak&!a( akan (e(a.i 3&'a %en/ediakan in)+!%asi (en(an' bia/a dan kine!3a da!i ak(i7i(as dan
s&%be! da/a se!(a da.a( %enel&s&!i bia/a6bia/a se4a!a ak&!a( ke +b3ek bia/a selain .!+d&k-
%isaln/a .elan''an dan sal&!an dis(!ib&si
Activity-Based Costing*ABC, (elah dike%ban'kan .ada +!'anisasi seba'ai s&a(& s+l&si &n(&k
%asalah6%asalah /an' (idak da.a( diselesaikan den'an baik +leh sis(e% bia/a (!adisi+nal2 Sis(e%
ABC %e!&.akan s&a(& sis(e% /an' ba!& sehin''a k+nse.n/a %asih dan (e!&s be!ke%ban'-
sehin''a ada be!ba'ai de)inisi /an' %en3elaskan (en(an' sis(e% bia/a ABC i(& sendi!i2 Bebe!a.a
ahli %ana3e%en bia/a %e%be!ikan de)enisi %en'enai sis(e% bia/a Activity-Based Costing
seba'ai be!ik&( 8
1. Wa!" J. M#$%"& Ja'"% R. Da()% *a! A. L. Ha$+,$a("%
Dala% b&k&n/aManagement Accounting*9119, %e%be!ikan de)enisi %en'enaiActivity-Based
Costing *ABC,- seba'ai sis(e% .en'al+kasian dan .en'al+kasian ke%bali bia/a ke +b3ek bia/a
den'an dasa! ak(i7i(as /an' %en/ebabkan bia/a2 Sis(e% ABC ini didasa!kan .ada .e%iki!an
baha ak(i7i(as .en/ebab bia/a dan bia/a ak(i7i(as ha!&s dial+kasikan ke +b3ek bia/a den'an
dasa! ak(i7i(as bia/a (e!seb&( dik+ns&%sikan2 Sis(e% ABC ini %enel&s&!i bia/a ke .!+d&k
seba'ai dasa! ak(i7i(as /an' di'&nakan &n(&k %en'hasilkan .!+d&k (e!seb&(2
2. D#-,a% T. H)/%
Dala% b&k&n/a Activity-Based Costing for Small and Mid-sized Busines An Implementation
Guide*9110, %e%be!ikan de)enisi %en'enaiActivity-Based Costing*ABC,- seba'ai %e!&.akan
seba'ai s&a(& k+nse. ak&n(ansi bia/a /an' be!dasa!kan a(as .e%iki!an baha .!+d&k
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%en'k+ns&%si ak(i7i(as dan ak(i7i(as /an' %eni%b&lkan bia/a2 Dala% sis(e% bia/a ABC ini
di!an4an' sede%ikian !&.a sehin''a se(ia. bia/a /an' (idak da.a( dial+kasikan se4a!a lan's&n'
ke.ada .!+d&k- dibebankan ke.ada .!+d&k be!dasa!kan ak(i7i(as dan bia/a da!i se(ia. ak(i7i(as
ke%&dian dibebankan ke.ada .!+d&k be!dasa!kan k+ns&%si %asin'6%asin' ak(i7i(as (e!seb&(2
3. L. a" Ra-$!
Dala% b&k&n/a Cost Accounting-Using Cost Management Approach *911:, %e%be!ikan
de)inisi %en'enai Activity-Based Costing*ABC,- seba'ai s&a(& sis(e% /an' %en'ak&i baha
.elaksanaan ak(i7i(as %eni%b&lkan k+ns&%si s&%be! da/a /an' di4a(a( seba'ai bia/a- a(a&
den'an ka(a lain baha ABC (e!seb&( adalah %e!&.akan .endeka(an kalk&lasi bia/a /an'
be!basis .ada (!ansaksi2 Sis(e% bia/a ABC i(& sendi!i adalah %en'al+kasikan bia/a ke (!ansaksi
da!i ak(i7i(as /an' dilaksanakan dala% s&a(& +!'anisasi- dan ke%&dian %en'al+kasikan bia/a
(e!seb&( se4a!a (e.a( ke .!+d&k ses&ai den'an .e%akaian ak(i7i(as se(ia. .!+d&k2
. 4a$"% T. H#$!,$"!& a$ L. S-!*"' *a! W))a' O. S+$a++#!
Dala% b&k&n/aIntroduction to Management Accounting*911", %e%be!ikan de)enisi %en'enai
Activity-Based Costing*ABC,- seba'ai s&a(& sis(e% /an' %e!&.akan .endeka(an kalk&lasi bia/a
/an' %e%)+k&skan .ada ak(i7i(as seba'ai +b3ek bia/a /an' )&nda%en(al is(e% ABC ini
%en''&nakan bia/a da!i ak(i7i(as (e!seb&( seba'ai dasa! &n(&k %en'al+kasikan bia/a ke+b3ek
bia/a /an' lain se.e!(i .!+d&k- 3asa- a(a& .elan''an2 Activity Based Costing System (i%b&l
seba'ai akiba( da!i keb&(&han %ana3e%en akan in)+!%asi ak&n(ansi /an' %a%.& %en4e!%inkan
k+ns&%si s&%be! da/a dala% be!ba'ai ak(i7i(as &n(&k %en'hasilkan .!+d&k2 5eb&(&han akan
in)+!%asi bia/a /an' ak&!a( (e!seb&( disebabkan +leh hal6hal seba'ai be!ik&(8
92 Pe!sain'an 'l+bal *Global Competition yang dihadapi perusahaan manufa!tur mema!sa
mana"emen untu! mencari berbagai alternatif pembuatan produ! yang cost effective#
02 Pen''&naan (ekn+l+'i %a3& dala% .e%b&a(an .!+d&k %en/ebabkan .!+.+!si bia/a +7e!head
.ab!ik dala%product cost%en3adi d+%inan2
:2 Un(&k da.a( %e%enan'kan .e!sain'an dala% k+%.e(isi 'l+bal- .e!&sahaan %an&)ak(&! ha!&s
%ene!a.kan mar!et$driven strategy#;2 Mar!et$driven strategy%en&n(&( %ana3e%en &n(&k in+7a(i)2
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92 C+s( Assi'n%en( Vie *s&d&( .andan' .e%bebanan bia/a,
Dala% s&d&( .andan' ini ABC sis(e% %en4e!%inkan keb&(&han +!'anisasi &n(&k
%e%bebankan bia/a ke +b3ek bia/a *baik 3asa- .!+d&k %a&.&n k+ns&%en, dan ak(i7i(as dan
&n(&k %en'analisis ke.&(&san6ke.&(&san /an' dia%bil +leh %ana3e%en *%isaln/a dala% hal
ba&!an .!+d&k- .e!en4anaan .!+d&k- .ene(a.an ha!'a- .e!an4an'an .!+d&k dan lainn/a,2
C+s( assi'n%en( 7ie ini diben(&k da!i bebe!a.a ba'ian .e%ban'&n- (i'a /an' &(a%a
adalah8
a2 S&%be! da/a- ele%en6ele%en ek+n+%i /an' dia!ahkan ke kine!3a ak(i7i(as dan
%e!&.akan s&%be! bia/a2 S&%be! da/a dala% ind&s(!i %an&)ak(&! %eli.&(i bahan bak&
lan's&n'- (ena'a ke!3a lan's&n'- .end&k&n' .!+d&ksi- bia/a (idak lan's&n' dala%
.!+d&ksi dan bia/a6bia/a dil&a! .!+d&ksi2 S&%be! da/a %en'ali! ke ak(i7i(as /an'
%e!&.akan .!+ses a(a& .!+sed&! /an' %en/ebabkan ke!3a dala% s&%be! bia/a2
b2 Ak(i7i(as- /an' salin' be!h&b&n'an be!ada di dala% a4(i7i(/ 4en(e!2 A4(i7i(/ 4en(e!
%e!&.akan k&%.&lan ak(i7i(as /an' biasan/a (e!k&%.&l %en&!&( )&n'si a(a& .!+sesn/a2
Be!%a4a%6%a4a% )ak(+! /an' di'&nakan &n(&k %e%bebankan bia/a ke ak(i7i(as salah
sa(&n/a !es+&!4e d!i7e!2 >ak(+!6)ak(+! ini di.ilih &n(&k %e%.e!ki!akan k+ns&%si
s&%be!da/a +leh ak(i7i(as dala% +!'anisasi2 Se(ia. s&%be! da/a /an' dila4ak keak(i7i(as %en3adi s&a(& ele%en bia/a dala% s&a(& a4(i7i(/ 4+s( .++l dila4ak ke +b/ek
bia/a %elal&i a4(i7i(/ d!i7e!s2
42 Ob/ek bia/a- (i(ik akhi! .ela4akan bia/a2 S&a(& +b/ek bia/a adalah %en'a.a s&a(& ke!3a
dilak&kkan dala% .e!&sahaan- dan da.a( be!ben(&k .!+d&k a(a&.&n 4&s(+%e!2
02 P!+4ess 7ie
S&d&( .andan' ini ABC %en/ediakn in)+!%asi %en'enai ke!3a a(a& .!+ses /an' (elah
dilak&kan dala% s&a(& ak(i7i(as dan h&b&n'an an(a!a ke!3a (e!seb&( den'an ak(i7i(as /an'
lain2
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Bia/a 3asa be!dasa!kan ABC da.a( %e%be!ikan dasa! /an' la/ak dala% .en'a%bilan
ke.&(&san- dian(a!an/a ke.&(&san &n(&k %e%beli a(a& %e%b&a( ke.&(&san .ene(a.an ha!'a
3asan/a2
C+s( D!i7e!
C+s( d!i7e! a(a& da.a( diseb&( .e%i4& bia/a adalah )ak(+!6)ak(+! /an' %enen(&kan besa! ke!3a
dan &saha /an' di.e!l&kan &n(&k %elak&kan s&a(& ak(i7i(as2 Pe%i4& bia/a %en3elaskan %en'a.a
s&a(& ak(i7i(as dike!3akan se4a!a s.esi)ik- ak(i7i(as dilaksanaan seba'ai !eaksi a(as ke3adian /an'
s&dah (e!3adi2 C+s( d!i7e! 3&'a %en3elaskan sebe!a.a besa! &saha /an' %es(i dikel&a!kan &n(&k
%elaksanakan ke!3a (e!seb&(2 Pe%i4& bia/a san'a( be!%an)aa( ka!ena .e%i4& bia/a %en'&n'ka.
akan kese%.a(an &n(&k .e!baikan 3ika (e!3adi kesalahan dala% s&a(& ak(i7i(as2 Sis(e% ak&n(ansi
/an' be!basis ak(i7i(as %e!&.akan sis(e% in)+!%asi /an' %en/i%.an dan %e%.!+ses da(a
be!dasa!kan ak(i7i(as /an' dilak&kan .e!sahaan2 ABC %en'iden(i)ikasi ak(i7i(as /an' dilak&kan-
%enel&s&!i bia/a ak(i7i(as dan ke%&dian %en'&nakan be!ba'ai 4+s( d!i7e! &n(&k %enel&s&!i
bia/a da!i ak(i7i(as ke .!+d&k /an' di .!+d&ksi2 C+s( d!i7e! %e!e)leksikan k+ns&%si ak(i7i(as
+leh s&a(& .!+d&k2
ABC %en''&nakan 3enis 4+s( d!i7e! /an' lebih ban/ak dibandin'kan den'an sis(e% ak&n(ansi
bia/a (!adisi+nal2 ABC %en''&nakan 4+s( d!i7e! n+n &ni( seba'ai (a%bahan 4+s( d!i7e! &ni(-
(e!%as&k a4(i7i(/ le7el ba(4h dan (aha.an /an' .alin' s&li( ba'i .e!&sahaan /an' akan
%en'i%.le%en(asikan ABC2 Bia/a6bia/a /an' be!.e!an dala% .!+d&ksi be'i(& ban/ak dan
se!in'kali (idak se3elas h&b&n'ann/a den'an .!+d&k2 Selain i(& dala% .e%ilihan 3enis dan
3&%lah 4+s( d!i7e!- ha!&s di.e!(i%ban'kan %an)aa( /an' di.e!+leh *be!&.a keak&!a(an da(a dan
in)+!%asi bia/a, den'an bia/a .en''&naan ABC2 Un(&k %enen(&kan 3&%lah 4+s( d!i7e .e!l&
di.e!ha(ikan hal6hal be!ik&( ini8
92 Bia/a .en'&k&!an- den'an ke%&dahan %e%.e!+leh da(a /an' dib&(&hkan +leh 4+s( d!i7e!2
02 Tin'ka( k+!elasi- ak(&alisasi k+ns&%si ak(i7i(as /an' be!h&b&n'an dn'an k+ns&%si /an'
di(i%b&lkan +leh 4+s( d!i7e!2
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5+nse. Dasa! ABC Sis(e%
An''a.an /an' %endasa!i k+nse. ABC adalah seba'ai be!ik&(8
92 5e'ia(an %eni%b&lkan bia/a
ABC be!an'ka( den'an an''a.an baha s&%be! da/a .e%ban(& a(a& s&%be! da/a (idak
lan's&n' %en/ediakan ke%a%.&an &n(&k %elaksanakan ke'ia(an- b&kan sekeda!
%en/ebabkan (i%b&ln/a bia/a /an' ha!&s dial+kasikan2
02 P!+d&k %en/ebabkan (i%b&ln/a .e!%in(aan dan ke'ia(an2
Un(&k %e%b&a( .!+d&k di.e!l&kakn be!ba'ai ke'ia(an- dan se(ia. ke'ia(an %e%e!l&kan
s&%be! da/a &n(&k .elaksanaan ke'ia(an (e!seb&(2
Den'an k+nse. dasa! ABC (e!seb&(- bia/a %e!&.akan k+ns&%si s&%be! da/a *se.e!(i bahan
bak&- s&%be! da/a %an&sia- (ekhn+l+'i- %+dal, dih&b&n'kan den'an ke'ia(an /an'
%en'k+ns&%si s&%be! da/a (e!seb&(2 Den'an de%ikian han/a den'an %en'el+la den'an baik
ke'ia(an &n(&k %en'hasilkan .!+d&k dan 3asa- %an3e%en akan %a%.& %e%baa .e!&sahan
&n''&l dala% .e!sin'an 3an'ka .an3an'2 Un(&k %a%.& %en'el+la ke'ia(an .e!&sahaan-
%ana3e%en %e%e!l&kan in)+!%asi bia/a /an' %en4e!%inkan k+ns&%si s&%be! da/a dala%
be!ba'ai ke'ia(an .e!&sahaan2
Pada aal .en''e%ban'ann/a ABC di'&nakan dala% .e!&sahaan6.e!&sahaan %an&)ak(&! /an'
%e%.!+d&ksi be!ba'ai %a4a% .!+d&k den'an bia/a +7e!head (in''i2 Dala% %e!an4an' ABC-
ke'ia(an &n(&k %e%.!+d&ksi dan %en3&al .!+d&k dala% .e!&sahaan /an' %en'hasilkan
be!ba'ai %a4a% .!+d&k da.a( di'+l+n'kan ke dala% ; %a4a% kel+%.+k besa! /ai(&8
92 >a4ili(/ S&s(ainin' A4(i7i(/ C+s(
Bia/a ini be!h&b&n'an den'an ke'ia(an &n(&k %e%.e!(ahankan ka.asi(as /an' di%iliki
.e!&sahaan2 Bia/a de.!esiasi dan a%+!(isasi- bia/a as&!ansi- bia/a 'a3i ka!/aan k&n4i
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.e!&sahaan adalah 4+n(+h 3enis bia/a /an' (e!%as&k dala% )a4ili(/ s&s(aininin' a4(i7i(/ 4+s(2
Bia/a dibebankan ke.ada .!+d&k a(as dasa! (aksi!an &ni( .!+d&k /an' dihasilkan ka.asi(as
a4(i7i(/ 4+s(2
02 P!+d&4( S&s(ainin' A4(i7i(/ C+s(
Bia/a ini be!h&b&n'an den'an .eneli(ian dan .en'e%ban'an .!+d&k (e!(en(& dan bia/a6
bia/a &n(&k %e%.e!(ahankan .!+d&k &n(&k (e(a. da.a( di.asa!kan2 Bia/a ini (idak
(e!.en'a!&h +leh 3&%lah &ni( /an' di.!+d&ksi dan 3&%lah ba(4h .!+d&ksi /an' dilaksanakan
+leh di7isi .en3&al2 C+n(+h bia/a ini adalah bia/a desain .!+d&k- desain .!+ses .en'+lahan
.!+d&k- .en'&3ian .!+d&k- bia/a ini dibebankan ke.ada .!+d&k a(as dasa! (aksi!an 3&%lah
&ni( .!+d&k (e!(en(& /an' akan dihasilkan sela%a &%&! .!+d&k (e!(en(& *.!+d&4( li)e 4/4le,2
:2 Ba(4h A4(i7i(/ C+s(
Bia/a ini be!h&b&n'an den'an 3&%lah ba(4h .!+d&k /an' di.!+d&ksikan2 Se(ia. 4+s( /an'
%e!&.akan bia/a /an' dikel&a!kan &n(&k %en/ia.kan %esin dan .e!ala(an sebel&% s&a(&
+!de! .!+s&ksi di.!+ses adalah 4+n(+h bia/a /an' (e!%as&k dala% '+l+n'an bia/a ini- besa!
ke4iln/a bia/a ini (e!'an(&n' da!i )!ek&ensi +!de! .!+d&ksi /an' di+lah +leh )&n'si .!+d&ksi2
Bia/a ini (idak di.en'a!&hi +leh 3&%lah &ni( .!+d&k /an' di.!+d&ksi dala% se(ia. +!de!
.!+d&ksi2 Pe%beli dibebani ba(4h a4(i7i(/ 4+s( be!dasa!kan 3&%lah ba(4h a4(ii(/ 4+s( /an'
dikel&a!kan +leh .e!&sahaan dala% se(ia. %ene!i%a +!de! da!i .e%beli2
;2 Uni( Le7el A4(i7i(/ C+s(
Bia/a ini di.en'a!&hi +leh besa! ke4iln/a 3&%lah &ni( .!+d&k /an' dihasilkan2 Bia/a bahan
bak&- bia/a (ena'a ke!3a- bia/a ene!'i- bia/a an'k&(an adalah 4+n(+h bia/a /an' (e!%as&k
dala% '+l+n'an ini- bia/a ini dibebankan ke.ada .!+d&k be!dasa!kan 3&%lah &ni( .!+d&k
dikalikan den'an 3&%lah .!+d&k /an' ses&n'&hn/a di.e!+leh2
Sa$a+ P"!"$aa!Activity Based Costing 7AB4
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Taha. aal i%.le%en(asi Activity Based Costing *ABC, ha!&s dilak&kan bebe!a.a ak(i7i(as
seba'ai be!ik&(8
92 Ak(i7i(as (in'ka( &ni( dilak&kan &n(&k se(ia. &ni( .!+d&ksi2 Bia/a ak(i7i(as (in'ka( &ni( be!si)a(
.!+.+si+nal den'an 3&%lah &ni( /an' di.!+d&ksi2
02 Ak(i7i(as (in'ka( ba(4h dilak&kan se(a. ba(4h di.e!+ses (an.a %e%.e!ha(ikan (in'ka( &ni( /an'
ada dala% ba(4h (e!seb&(2
:2 Ak(i7i(as (in'ka( .!+d&k- /ai(& be!kai(an den'an .!+d&k s.esi)ik dan biasan/a dike!3akan
(an.a %e%.e!ha(ikan be!a.a ba(4h a(a& be!a.a &ni( /an' di.!+d&ksi a(a& 3&al2
;2 Ak(i7i(as /an' be!kai(an den'an )asili(as (an.a %e%bedakan .ela/anan (e!hada. .a!a
.elan''an- ba!an' a.a /an' di.!+d&ksi- be!a.a ba(4h /an' di3alankan a(a& be!a.a &ni( /an'
dib&a(2
Ma!9aa+ *a! K"+"$a+a%a! S)%+"' P"$)+-!,a! B)aa B"$*a%a$a!Activity Based Costing
7AB4
Men&!&( ?il(+n *0##1,- %an)aa( &(a%a sis(e% .e!hi(&n'an bia/a be!dasa!kan ak(i7i(as
*ABC System,- adalah8
92 Pen'&k&!an .!+)i(abili(as /an' lebih baik2 ABC %en/a3ikan bia/a .!+d&k /an' lebih
ak&!a( dan in)+!%a(i)- %en'a!ahkan .ada .en'&k&!an .!+)i(abili(as .!+d&k /an' lebihak&!a( dan ke.&(&san s(!a(e'is /an' diin)+!%asikan den'an lebih baik (en(an' .ene(a.an
ha!'a 3&al- lini .!+d&k- dan se'%en .asa!2
02 5e.&(&san dan kendali /an' lebih baik2 ABC %en/a3ikan .en'&k&!an /an' lebih ak&!a(
(en(an' bia/a /an' (i%b&l ka!ena di.i4& +leh ak(i7i(as- %e%ban(& %ana3e%en &n(&k
%enin'ka(kan nilai .!+d&k dan nilai .!+ses den'an %e%b&a( ke.&(&san /an' lebih baik
(en(an' desain .!+d&k- %en'endalikan bia/a se4a!a lebih baik- dan %e%ban(&
.e!ke%ban'an .!+/ek6.!+/ek /an' %enin'ka(kan nilai2
:2 In)+!%asi /an' lebih baik &n(&k %en'endalikan bia/a ka.asi(as2 ABC %e%ban(&
%en'i+den(i)ikasi dan %en'endalikan bia/a ka.asi(as /an' (idak (e!.akai2
Selan3&(n/a ?il(+n *0##1, %en3elaskan ke(e!ba(asan da!i sis(e% .e!hi(&n'an bia/a be!dasa!kan
ak(i7i(as *ABC System,- an(a!a lain8
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92 Al+kasi2 Tidak se%&a bia/a %e%iliki .en''e!ak bia/a k+ns&%si s&%be!da/a a(a&
ak(i7i(as /an' (e.a(2 Bebe!a.a bia/a %&n'kin %e%b&(&hkan al+kasi ke de.a!(e%en a(a&
.!+d&k be!dasa!kan &k&!an 7+l&%e- sebab (se4a!a .!ak(is (idak da.a( di(e%&kan ak(i7i(as
/an' da.a( %en/ebabkan bia/a (e!seb&(2 C+n(+h- bia/a .end&k&n' )asili(as se.e!(i bia/a
sis(e% in)+!%asi- 'a3i %ana3e! .ab!ik- as&!ansi .ab!ik- dan .a3ak b&%i dan ban'&nan
&n(&k .ab!ik2
02 Men'abaikan bia/a2 Bia/a .!+d&k a(a& 3asa /an' diiden(i)ikasi sis(e% ABC 4ende!&n'
(idak %en4ak&. sel&!&h bia/a /an' be!h&b&n'an den'an .!+d&k a(a& 3asa (e!(seb&(2
Bia/a .!+d&k a(a& 3asa biasan/a (e!%as&k bia/a &n(&k ak(i7i(as .e%asa!an- .en'iklanan-
.eneli(ian dan .en'e%ban'an- dan !eka/asa .!+d&k- %eski seba'ian da!i bia/a6bia/a ini
da.a( di(el&s&!i ke s&a(& .!+d&k a(a& 3asa2 Bia/a .!+d&k (idak (e!%as&k bia/a6bia/a ini
ka!ena .!insi. ak&n(ansi /an' be!lak& &%&% &n(&k .ela.+!an ke&an'an %en'ha!&skan
bia/a6bia/a (e!seb&( di.e!lak&kan seba'ai bia/a .e!i+dik2
:2 Mahal dan %en'habiskan ak(&2 Sis(e% ABC (idak %&!ah dan %e%b&(&hkan ban/ak
ak(& &n(&k dike%ban'kan dan dilaksanakan2 Un(&k .e!&sahaan dan +!'anisasi /an'
(elah %en''&nakan sis(e% .e!hi(&n'an bia/a (!adisi+nal be!dasa!kan 7+l&%e-
.elaksanaan s&a(& sis(e% ba!& ABC 4ende!&n' san'a( %ahal2 Biasan/a- di.e!l&kan ak(&
se(ah&n a(a& lebih &n(&k %en'e%ban'kan dan %elaksanakan ABC den'an s&kses2
P$#%"% P"'"a!a! B)aa Pa*a AB4 S)%+"'
Ada d&a (aha. .!+sed&! .e%bebanan bia/a .ada ABC sis(e%- /ai(&8
92 P!+sed&! (aha. .e!(a%a
Pada (aha. .e!(a%a ABC- ak(i7i(as diiden(i)ikasi- bia/a dih&b&n'kan den'an %asin'6%asin' ak(i7i(as2 Ak(i7i(as dan bia/an/a diba'i %en3adi kel+%.+k6kel+%.+k /an'
h+%+'en2 S&a(& .e!&sahaab da.a( %e%iliki ban/ak ak(i7i(as /an' be!beda6beda2 Se(elah
ak(i)i(as diiden(i)ikasi%- bai/a &n(&k %en3alankan ak(i)i(as 3&'a di(en(&kan- den'an
de%ikian .e!&sahaan ha!& %enen(&kan a4(i7i(/ d!i7e! /an'ses&ai &n&(k (i.e6(i.e ak(i7(as
dan %en'hi(&n' (ia. a4(i7i(/ +7e!head !&les2 Un(&k %en'&!an'i 3&%lah !a(e +7e!head dan
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&n&(k %en/ede!hankan .!+sesn/a- %aka ak(i7i(as dikel+%.+kkan e!sa%a6sa%a dala%
sa(& se( /an' h+%+'en be!dasa! ka!ak(e!is(ik /an' se3enis- /ai(& ak(i7i(as (e!seb&( salin'
be!h&b&n'an se4a!a l+'is dan %e%.&n/ai !asi+ k+ns&%si &n(&k se%&a .!+d&k2
5e%&dian lan'kah selan3&(n/a /an' ha!&s dilak&kan adalah %en3&%lahkan bia/a den'an
se%&a se( /an' h+%+'en i(&- hal ini diseb&( den'an h+%+'ene&s 4+s( .++l %e%.&n/ai
!asi+ k+ns&%si /an' sa%a- 7a!iasi bia/a &n(&k .++l ini da.a( di3elaskan den'an a4(i7i(
d!i7e! dihi(&n' den'an %en'hasilkan (a!i) kel+%.+k=.++l !a(e2 Pada akhi! .e%bebanan
bia/a .ada (aha. .e!(a%a ABC %en'hasilkan8
a2 Iden(i)ikasi ak(i)i(as
b2 Pe%bebanan bia/a .ada ak(i)i(as
42 Pen'el+%.+kkan ak(i7i(as (e!kai( ke dala% s&a(& h+%+'ene+&s 4+s( .++l
d2 .en3&%lahan bia/a .ada s&a(& a(i7i(as &n(&k %en'iden(i)ikasi h+%+'ene+&s 4+s(
.++l
e2 .en'hi(&n'an .++l=+7e!head !a(es2
02 P!+sed&! Taha. ked&a
Pada (aha. ked&a- bia/a se(ia. kel+%.+k dila4ak ke .!+d&k2 ?al ini dilak&kan den'an
%en''&nakan (a!i) kel+%.+k /an' s&dah dihi(n' .ada (aha. .e!(a%a dan %en'&k&!
3&%lah s&%be! da/a /an' dik+ns&%si +leh se(ia. .!+d&k2 @&%lah s&%be! da/a
dik+ns&%si se(ia. .!+d&k din/a(akan +leh 3&%lah a4(i7i(/ 4en(e! /an' di'&nakan se(ia.
.!+d&k- +leh ka!ena i(&- bia/a +7e!head /an' dibebankan da!i se(ia. kel+%.+k bia/a ke
.ada se(ia. .!+d&k dihi(&n' den'an 4a!a %en'alikan (a!i) kel+%.+k den'an .en''&naanak(i7i(as2
Se4a!a lebih !in4i- lan'kah6lan'kah /an' ha!&s dia%bil dala% %e!an4an' sis(e% .enen(&an a!'a
.+k+k be!dasa! ak(i7i(as adalah seba'ai be!ik&(8
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92 Men'&%.&lkan se%&a bia/a /an' dibebankan .ada se(ia. de.a!(e%en2
02 Me%isahkan bia/a6bia/a ke dala% .!+d&4( d!i7e! 4+s( dan 4&s(+%e! d!i7e! 4+s(2
:2 Me%isahkan de.a!(e%en .end&k&n' ke dala% )&n'si &(a%a- )&n'si &(a%a (e!seb&( ha!&s%e%.&n/ai bia/a /an' si'ni)ikan dan di.en'a!&hi ak(i7i(as /an' be!beda2
;2 %e%indahkan bia/a6bia/a ke de.a!(e%n ke dala% kel+%.+k bia/a )&n'si+nal *)&nsi+nal
4+s( .++l,2
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+!'anisasi sas(a .ada &%&%n/a2 5a!ak(e!is(ik ak(i7i(as .e%e!in(ah dae!ah sebena!n/a ha%.i!
%i!i. den'an .e!&sahaan /an' be'e!ak di bidan' 3asa /an' kadan'kala %eni%b&lkan kes&li(an-
%isaln/a ka!ak(e!is(ik +&(.&( /an' s&li( dide)inisi an (idak (e!&3&d2 Selain i(&- bia/a ka.asi(as
'ab&n'an %eakili seba'ain besa! .!+.+!si da!i (+(al bia/a dan s&ka! &n(&k dikai(kan den'an
ak(i7i(as /an' %en'hasilkan +&(.&(2
Men&!&( Ma!k D2 Ab!aha%s dala% (&lisann/a /an' be!3&d&l A4(i7i(/ Based C+s(in'8
Ill&s(!a(i+ns )!+% (he S(a(e +) I+a %en/a(akan baha A4(i7i(/ Based C+s(in' dala% lin'k&n'an
.e%e!in(ahan (elah dilak&kan di ne'a!a ba'ian I+a2
5+nse. ABC se!(a lan'kah6lan'kahn/a dian''a. da.a( di(e!a.kan dala% lin'k&n'an
.e%e!in(ahan2 A4(i7i(/ based 4+s(in' (elah %e%b&k(ikan baha sis(e% ini %e!&.akan ala(
%ana3e%en /an' handal .ada kine!3a sis(e% %ana3e%en ne'a!a ba'ian I+a den'an
%en/ediakan in)+!%asi bia/a /an' .en(in'2 Mana3e! ne'a!a ba'ian I+a %en'an3&!kan
%en'&nakan .endeka(an ini &n(&k .enen(&an .elea/anan .e%e!in(ah den'an %en3alankan
%e(+de kee. i( si%.le &n(&k %en4a.ai .e%bia/aan /an' s.esi)ik dena'n .en4a.aian /an'
%ini%&% dan ke!&%i(an /an' (idak (e!lal& ban/ak dala% %e(+de .enen(&an bia/a2 Me(+de ini
%e%&n'kinkan .!+'!a% se4a!a (e!sendi!i &n(&k dike!3akan den'an bia/a (e!sendi!i &n(&k
%en'h&b&n'kana an(a!a bia/a dan da(a .!+'!a% &n(&k (e!4a.ain/a e)isiensi dan e)ek(i)i(as
dala% .en/a%.aian .ela/anan %as/a!aka(2
Ada ; lan'kah dasa! &n(&k %en'i%.le%en(sikan sis(e% ABC2 Pe!(a%a- s&%be! da/a dan bia/a
ha!&s (e!+!'anisasi dala% ben(&k bia/a &ni( ke!3a2 5ed&a- bia/a .e!l&d dika(e'+!ikan kedala%
ka(e'+!i be!.en'a!&h se4a!a lan's&n' a(a& (idak lan's&n' kah bia/a (e!seb&( (e!hada. ak(i7i(as2
Un(&k bia/a /an' (idak da.a( se4a!a lan's&n' dih&b&n'kan den'an ak(i7i(as- seb&ah %e(+de
indi!e4( 4+s( .e!l& &n(&k di.ilih- a.akah den'an %en'&nakan 5IS *5ee. i( si%.le, a(a&kah
den'an %e(+de )&ll 4+s(2 5e(i'a- di!e4( 4+s( dan indi!e4( 4+s( .e!l& &n(&k di(&3&kan a(a&
dial+kasikan ke.ada ak(i7i(as /an' s.esi)ik2 Dan (e!akhi!- &ni( 4+s( dihi(&n' den'an %e%isahkan
bia/a ak(i7i(as den'an a4(i7i(/ +&(.&(2
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L)+"$a+-$ $"()":Da!i (ah&n 91#6an Ak(i7i(as Be!basis *ABC, (e!&(a%a dike%ban'kan &n(&k
%ela/ani .e!&sahaan ind&s(!i- (e(a.i da!i (ah&n6(ah&n aal /an' .e%ban'&nan- .eneli(i (elah
%en/elidiki ke%&n'kinan .en''&naan dala% sek(+! 3asa 3&'a2
5a.lan *911;, %ela.+!kan baha .ada aal (ah&n 91# ABC s&dah di'&nakan di sek(+!
3asa den'an l+'is(i4 .e!&sahaan- +leh bank dan !&%ah saki( dan s&dah %e%iliki dike%ban'kan
4+s(in' %+del %i!i. den'an ABC2
5in' *911
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dan ke%&dian &n(&k .!+%+si ba!& ini %e(+de di lin'k&n'an Y&nani *Vaakidis dan 5a!a'iannis-
0##",2 Akhi!n/a .ada (ah&n 0##- %e!eka %ene!a.kan /an' ba!& %+del A4(i7i(/6Based C+s(in'
dan A4(i7i(/6Based Mana3e%en dala% seb&ah +!'anisasi isa(a *Vaakidis dan 5a!a'iannis-
0##1,- sehin''a da.a( %en&n3&kkan ke'&naan %e(+de seba'ai ala( dan s&%be! in)+!%asi ba'i
ad%inis(!asi2
REFERENSI
92 h((.s8==2s4!ibd24+%=d+4=