TRAINING ACTIVITY BASED COSTING DI JAKARTA

TRAINING PENETAPAN BIAYA BERBASIS AKTIVITAS DI JAKARTA

TRAINING CONCEPTUAL FRAME WORK OF AN ACTIVITY DI JAKARTA

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

Trainer
Profile  pembicara  dan  pengalaman  mengajar akan kami sertakan dalam
undangan training

 

Lokasi Pelatihan Tahun 2021 :

Yogyakarta, Hotel Dafam Seturan

Jakarta, Hotel Amaris La Codefin Kemang

Bandung, Hotel Grand Serela Setiabudhi

Bali, Hotel Ibis Kuta

Lombok, Hotel Jayakarta

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.

Training Kit (Photo Documentation, Blocknote, ATK, etc).

2x Coffe Break & 1 Lunch.

Souvenir .