Training Activity Based Costing

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.

Menimbang cukup kompleknya materi pelatihan Activity Based Costing ini bagi peserta, dibutuhkan training provider yang berpengalaman di bidangnya agar tidak membuat peserta tidak menjadi cepat bosan dan jenuh dalam mendalami bidang teknik ini. Mitra Solusi Training dapat menjadi mitra terpercaya anda untuk solusi kebutuhan training di perusahaan anda.

Jika anda mengikuti training di PT Mitra Solusi Training, anda akan mendapatkan pembahasan mengenai :

1. Shortcomings of traditional cost accounting

1. Introduction
2. Historical development of cost accounting : A synopsis
3. Changes in the business environment since 1940
4. Traditional cost systems in the modern environment
5. Relevance lost
6. Conclusion
7. Sources consulted

2. Conceptual frame work of an activity – based costing and management system

1. Introductio
2. Activities
3. Resources of cost elements
4. Performance measures
5. Cost drivers
6. Output measures
7. Cost objectives
8. Bill of activities
9. Illustrative frame of an activity – based costing and management system
10. Continuous improvement
11. Process value analysis and process re-engineering
12. Activity investment analysis
13. Cost of capital management
14. Life – cycle accounting
15. Conclusion
16. Sources consulted

3. Costing methodology for raw materials, products and services

1. Introductions
2. Methodology
3. Nature of costs
4. Two – stage allocation process
5. Wastage
6. Determining the cost of raw materials
7. Determining the cost of manufactured products
8. Conclusion

4. Customer and market profitability

1. Strategy shifts
2. Customer satisfaction
3. Customer and market focus
4. Customer as cost object
5. Micro – cost structure
6. Customer and product analysis
7. Tracing of costs to customers
8. Profit contribution by customer
9. Market profitability
10. Conclusions
11. Sources consulted

5. Income measurement

1. Introduction
2. Part 1 : The value chain approach
3. Phases in the accounting cycle
4. Explanation of the model
5. Part 2 : Features of an activity – based management system
6. Strategic support
7. Time based accounting
8. Residual income
9. Processes
10. Life – cycle costing
11. Cost drivers and output measures
12. Wastage and quality management
13. Productivity management
14. Capacity management
15. Multiple cost focus
16. Part 3 : Proposed methodology
17. Activity – based management approach
18. Conclusion

6. Process and activity analysis

1. Value of process and activity analysis
2. Identifying processes and activities
3. Processes and activity analysis methodology
4. Process re-engineering
5. Conclusion
6. Sources consulted

7. Cost drivers and output measure analysis

1. Introduction
2. Cost behaviour
3. Two – stage cost drivers
4. Process drivers
5. Output measures
6. Focus on output
7. Number of output measures (and activities)
8. Identification of output measures
9. Simple linear regression
10. Multiple linear regression
11. Validation of output measures
12. Conclusion
13. Sources consulted

8. Cost management

1. Introduction
2. Strategies analysis
3. Processes and activity analysis
4. Continuous cost improvement
5. Performance evaluation
6. Capacity management
7. Quality management
8. Productivity management
9. Process and cycle time
10. Conclusion
11. Sources consulted

9. Activity – based budgeting

1. Introduction
2. Steps in the ABB process
3. Differences between ABB and conventional budgeting
4. Controlling through activities
5. Conclusion
6. Sources consulted

10. Performance measurement

1. Effectual measures
2. Role of activity – based management within a performance measurement system
3. The design of a performance measurement system
4. Goals and objectives in respect of performance measures
5. Characteristics of performance measures
6. The balance scorecard
7. Conclusion
8. Sources consulted

11. Implementation

1. Introduction
2. Step to implement ABC & M
3. Systems design and computerisation issues
4. Stand – alone or integrated system
5. Level of confidence in costs
6. Applicability of activity – based cost and management systems
7. Links with other management systems
8. Conclusion
9. Sources consulted

12. Strategy support

1. Interactive relationship
2. Beneficial characteristics of ABC & M
3. Strategic applications
4. Conclusion
5. Sources consulted

13. Studi Kasus / Praktek pemecahan masalah Activity Based Costing.

Menimbang cukup kompleknya materi pelatihan Activity Based Costing ini bagi peserta, dibutuhkan training provider yang berpengalaman di bidangnya agar tidak membuat peserta tidak menjadi cepat bosan dan jenuh dalam mendalami bidang teknik ini.

Untuk itu pentingnya agar kita dapat dibimbing melaluli sebuah pelatihan Activity Based Costing, namun sayangnya tidak banyak training provider yang spesialis di bidang Manajemen, untuk itu Perlunya bagi kita untuk dapat memilih provider training yang tepat agar pengetahuan kita mengenai Activity Based Costing tepat guna dan tepat sasaran.

Hubungi Mitra Solusi Training bisa zoom, online / tatap muka, offline | WA : 0812 9044 6707 untuk informasi lebih lanjut mengenai jadwal training Activity Based Costing yang terdekat yang akan running.

Jika anda mengikuti pelatihan Activity Based Costing secara offline / tatap muka di Mitra Solusi Training, anda juga akan mendapatkan fasilitas :
Free Penjemputan dari bandara ke hotel*.
Modul / Handout.
Flashdisk*.
Certificate of attendance.
FREE Bag or bagpacker.

Lokasi yang dapat anda pilih antara lain :
Yogyakarta
Jakarta
Bandung
Surabaya
Bali
Lombok