6. Activities Based Costing

By:
U. Abd. Rohim. S.Kom, MT.
ACTIVITY BASED COSTING
(ABC)
Manajemen Proyek
(Activities Based Costing)
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Ways to Determine Project
Cost
§ Intuition
§ Educated Guessing
§ Traditional Cost Accounting (TCA)
§ Activity Based Costing (ABC)
Manajemen Proyek
(Activities Based Costing)
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What is ABC
ABC adalah teknik untuk mengukur secara
quatitatif biaya, aktivitas, resources dan sumber
biaya lainnya, termasuk didalamnya biaya
overhead secara tepat.
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Activity Based Costing (ABC)
§ Konsisten Lebih akurat dari Traditional Cost
Accounting (TCA)
§ Fokus pada indirect cost (overhead)
§ Biaya selalu berhubungan dengan aktivitas
§ Aktivitas selalu menggunakan resource
§ Membuat biaya tidak langsung menjadi biaya
langsung
(www.defenselink.mil\nii\bpr\bprcd\index.htm)
Manajemen Proyek
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Kekurangan ABC
§ Memungkinkan terjadinya capital Lost
§ Mengabaikan Investment risk
§ Mengabaikan faktor cash-flow
§ Memungkinkan penyusutan atas company
capital
Manajemen Proyek
(Activities Based Costing)
U. Abd.Rohim
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Kapan Menggunakan ABC
§ Biaya Overhead yang sangat tinggi
§ Proyek/produk yang bermacam-macam:
ú Kompleksitas, volume, jumlah direct labor yang
banyak
§ Biaya kegagalan yang tinggi
§ Kompetisi bisnis yang mematikan
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Langkah-Langkah ABC
§ Identifikasi aktivitas
§ Tentukan arahan biaya
§ Tentukan biaya untuk masing-masing
aktivitas
§ Kumpulkan data-data aktivitas
§ Hitung biaya proyek
Manajemen Proyek
(Activities Based Costing)
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Cost Components IT Project
§ Direct Labor
ú
ú
ú
Expert Staff
Supporting Staff
Direct materials (Consumable)
§ Overhead:
ú
ú
ú
ú
ú
ú
ú
ú
ú
ú
Project Administration
Indirect Materials
Indirect Labor
Hardware Depreciation + maintenance
Infrastructure Depreciation + maintenance
Software Amortization + maintenance
Facility / office amortization
Insurance
Taxes, fee
Total Cost = Direct
Etc.
Labor + Overhead
Manajemen Proyek
(Activities Based Costing)
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U. Abd.Rohim
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Contoh Kasus
Project : New Server Set-up and
WBS :
Establisment
ú Purchasing
Server Purchasing
S/W Purchasing
ú Set-up Server
Initiate clustering server
Install Switch
Set to RAID 5 Tower
Install S/W
ú Test and Documentation
ú Migrate and Enrolling
Migrate data from old servers to new
Put servers into production
Manajemen Proyek
(Activities Based Costing)
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Tentukan Arahan Biaya
§ Purchasing : number of Servers and Software
§ Set Up Server : number of man days
§ Test and Documentation : number of man
days and number of documentations /
eksemplar
Manajemen Proyek
(Activities Based Costing)
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Resource Estimates
§ Purchasing
ú Server Purchasing (Fixed 3 days arrival time)
ú S/W Purchasing ( Fixed 2 days arrival time)
§ Set-up Server ( per unit)
ú Initiate clustering server ( SA: 1md)
ú Install Switch ( Tc 1md)
ú Set to RAID 5 Tower ( Tc 0.5md) asumsi tower & cassing tersedia
ú Install S/W (SA 0.5md)
§ Test and Documentation
ú Test ( SA:2, Tc:2)
ú Documentation ( ex.Manual book, 1ex. Log Book)
§ Migrate and Enrolling ( per unit)
ú Migrate data from old servers to new ( SA:1md)
ú Put servers into production (SA:1md, Tc:1md)
§ Project Administration (Sc: 5md)
Manajemen Proyek
(Activities Based Costing)
U. Abd.Rohim
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Cost Components
No
Components
Unit
Unit Cost (Rp 000)
1
Direct Labor
• System Administrator (SA)
• Technician (Tc)
• man-day
• man-day
• 100
• 50
• unit
• package
• exemplar
• 100.000
• 5.000
• 100
•
•
•
•
•
•
•
•
•
2
Direct materials
• Server (Sr)
• OS Win 2K server (OS)
• Documentation (Dc)
3
OVERHEAD
•
•
•
•
•
Secretary (Sc)
Pc Work Station
Support S/W License
Tc.Tools
Working Facilities
U. Abd.Rohim
man-day
Unit-day
Unit-day
Unit-day
• day
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Halaman: 12
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Scheduling
Day
No
Task Name
1
1
Server Purchasing
2
OS Purchasing
3
Initiate clustering servers
4
Install switch
6
Set to Raid 5 Tower
7
Install OS
8
Test and Document
9
Migrate data from old servers to new
10
Put server into production
2 3 4 5 6 7 8 9 10
Manajemen Proyek
(Activities Based Costing)
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Halaman: 13
Project Cost (Resume)
§ Direct Cost
ú
ú
ú
ú
Purchasing : Rp. 210.000.000,Set-up Server : Rp. 450.000,Test and Documentation :Rp. 1000.000,Migrate and Enrolling : Rp. 400.000,-
§ Overhead
ú Administrasion: Rp. 100.000,ú Facilities: Rp. 200.000,-
§ Total Project Cost : Rp. 211.150.000,Manajemen Proyek
(Activities Based Costing)
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