Penerapan Activity Analysis Untuk Mereduksi Non-Value-Added Cost pada PT. TM unit PVC

Wurjaningrum, Febriana (2005) Penerapan Activity Analysis Untuk Mereduksi Non-Value-Added Cost pada PT. TM unit PVC. Masters thesis, Institut Teknologi Sepuluh Nopember.

Text 2501201035-Master_Thesis.pdf - Accepted Version Download (25MB)

Abstract

Salah satu cara untuk melakukan efisiensi aktivitas-aktivitas dalam proses produksi perusahaan adalah dengan merancang reduksi terhadap biaya yang tidak bernilai tambah (non-value-added costs). Pihak manajemen perlu melakukan eliminasi terhadap aktivitas-aktivitas yang tidak bemilai tambah. Selain itu, hal lain yang perlu dilakukan adalah melakukan optimalisasi dan efisiensi terhadap aktivitas aktivitas bemilai tambah yang menghasilkan kinerja yang tidak efisien.
Melalui penerapan activity analysis diharapkan akan mampu membantu perusahaan dalam melakukan cost reduction. Altematif tindakan yang diperlukan untuk melakukan reduksi terhadap non-value-added costs adalah mengurangi non-value-added activities dan melakukan efisiensi ( optimalisasi) terhadap value-added activities yang tidak memberikan kinerja yang efisien.
PT. TM Unit PVC dapat menerapkan activity analysis yang dimulai dengan mengidentifikasi aktivitas-aktivitas proses produksi pipa sehingga dapat diketahui aktivitas-aktivitas yang tergolong sebagai value-added activities dan non-value�added activities. Rekomendasi yang diberikan setelah melakukan activity analysis adalah (l)Altematif perbaikan terhadap non-value-added costs berupa penggunaan mesin otomatis barn (berupa silo, blower) untuk mengganti aktivitas penyiapan bal1an baku dan tiga aktivitas pemindahan, penghapusan aktivitas penerimaan dan penyimpanan barang jadi, serta peningkatan efisiensi tenaga kerja tak langsung pada
aktivitas inspeksi kualitas pipa yang dihasilkan oleh mesin bevelling & belling.
(2)Perusahaan diharapkan akan mampu mereduksi biaya produksi dari Rp. 6.322.377.791,- menjadi Rp. 5.498.242.348,- atau dapat dikatakan perusahaan mampu melakukan penghematan biaya produksi sebesar Rp. 824.135.443,- atau sekitar 13,03 %. (3)Perusahaan diharapkan akan mampu menurunkan non-value�added activities (NVA) dari 32,53 % menjadi 17,80%. (4)Perusahaan diharapkan akan mampu meningkatkan real value-added activities (RV A) dari 41 ,91 % menjadi 53,14% dan business value-added activities (BVA) dari 25,57% menjadi 29,06 %. Apabila PT.TM Unit PVC menerapkan activity analysis, maka perusahaan ini akan mampu mereduksi non-value-added costs. Dengan demikian, perusahaan ini selanjutnya dapat melakukan perbaikan terns menerus (continous improvement).
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One of tools for doing efficient activities in the production process of a finn is that by designing cost reduction towards non-value-added costs. The management must be eliminating non-value-added activities. Moreover, they are also striving to optimize inefficient performance of value-added activities. Applying the activity analysis would be able to help the firm attemping cost reduction. The non-value-added cost reduction could be done by eliminating the non�value-added activities and improving efficiency (optimalization) value-added activities which are not striving efficient performance.
PT. TM Unit PVC as a firm which produce pipe could apply the activity analysis, started by identifying activities in production process of pipe. So that the activities would be categorized into value-added activities and non-value-added
activities. According to the writer's recommendation after using the activity analysis for improvement, the result are (!)Improvement towards non-value-added costs by using mechanical tools (i.e : silo and blower) to eliminate raw material preparation activity and three raw material moving activities, eliminating activity of accepting and storing products, and also increasing efficiency of indirect labors in quality inspection activity on pipes which are produced by bevelling & belling machines. (2)Firm would be able to reduce the production cost from Rp. 6.322.377.791,- to Rp.
5.498.242.348,- or to do saving of production cost for Rp. 824.135.443,- (13,03 %). (3)Firm would be able to reduce the non-value-added activities (NV A) from 32,53 % to 17,80%. (4)Firm would be able to increase the real value-added activities (RVA) from 41 ,91 %to 53,14% and the business value-added activities (BVA) from 25,57 %to29,06 %.
If PT. TM Unit PVC intends to apply the activity analysis, the firm will be able to reduce the non-value-added costs. At last, this finn would be able to do a continous improvement in the future.

Item Type:	Thesis (Masters)
Additional Information:	RTI 658.155 2 Wur p-1 2005
Uncontrolled Keywords:	Cost reduction, Activit'] analysis, Non-value-added costs
Subjects:	T Technology > T Technology (General) > T58.8 Productivity. Efficiency
Divisions:	Faculty of Industrial Technology > Industrial Engineering > 26101-(S2) Master Thesis
Depositing User:	- Davi Wah
Date Deposited:	13 Nov 2023 05:12
Last Modified:	13 Nov 2023 05:12
URI:	http://repository.its.ac.id/id/eprint/105093

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