TRAINING ACTIVITY INVESTMENT ANALYSIS UNTUK PRAKERJA
Activity Based Costing
TRAINING DESCRIPTION pelatihan Resources of cost elements online
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.
Materi pelatihan Customer as cost object online
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
Jadwal Training Terbaru di Tahun 2025
Januari : 16-17 Januari 2025
Februari : 13-14 Februari 2025
Maret : 5-6 Maret 2025
April : 24-25 April 2025
Mei : 21-22 Mei 2025
Juni : 11-12 Juni 2025
Juli : 16-17 Juli 2025
Agustus : 20-21 Agustus 2025
September : 17-18 September 2025
Oktober : 8-9 Oktober 2025
November : 12-13 November 2025
Desember : 17-18 Desember 2025
Jadwal tersebut juga dapat disesuaikan dengan kebutuhan calon peserta
Pemateri/ Trainer
Pelatihan ini akan diberikan oleh Trainer dari kalangan Praktisi, Akademisi dan Konsultan berpengalaman di bidangnya masing-masing.
FAQ tentang Surya Training
A : Berapa minimal running pelatihan ini ?
Q : Pelatihan ini akan running idealnya minimal dengan 3 peserta
A : Apakah bisa jika saya hanya ingin pelatihan sendiri aja / private course ?
Q : Bisa, kami akan membantu menyelenggarakan pelatihan 1 hari jika ada persetujuan dari klien
A : Dimana saja pelatihan biasanya di selenggarakan?
Q : Pelatihan kami selenggarakan di beberapa kota besar di Indonesia seperti Bandung, Jakarta, Yogyakarta, Surabaya, Malang, Bali, Lombok dan beberapa negara seperti Singapore dan Malaysia
A : Apakah bisa diselenggarakan selain di kota lain?
B : Penyelenggaraan pelatihan bisa diadakan di kota lain dengan minimal kuota 5 orang setiap kelas
A : Apakah bisa juga diselenggarakan secara IHT/ In House Training di Perusahaan klien ?
B : Bisa diselenggarakan secara IHT di Perusahaan klien
Q : Apakah jadwal bisa disesuaikan dengan kebutuhan klien ?
A : Jadwal pelatihan dapat di sesuaikan dengan kebutuhan klien. Namun konfirmasi minimal 2 minggu sebelum pelaksaan pelatihan.
Informasi lebih lanjut
Customer Service : +62 822-9767-5557 (Available WhatsApp)
email : cro.suryatrainingpelatihan Activity investment analysis online
gmail.com
Post Views:129
Hubungi Marketing Kami
Silahkan komunikasikan kebutuhan Anda kepada kami, dengan senang hati kami akan membantu.
Activity Based Costing
TRAINING DESCRIPTION pelatihan Resources of cost elements online
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.
Materi pelatihan Customer as cost object online
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
