Penerapan Activity Analysis untuk Mereduksi Non-Value- Added Costs Pada Pt. Tm Unit Pvc

Wurjaningrum, Febriana (2005) Penerapan Activity Analysis untuk Mereduksi Non-Value- Added Costs Pada Pt. Tm Unit Pvc. Masters thesis, Institut Teknologi Sepuluh Nopember.

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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 the tools for improving the efficiency of activities in the production process of a firm is to design cost reductions for non-value-added costs. Management must eliminate non-value-added activities. Moreover, they also need to optimize inefficient performance of value-added activities.
Applying activity analysis would help the firm in its efforts to reduce costs. Non-value-added cost reduction could be achieved by eliminating non-value-added activities and improving the efficiency (optimization) of value-added activities that do not provide efficient performance.
PT. TM Unit PVC, as a firm that produces pipes, could apply activity analysis, starting by identifying activities in the pipe production process. Thus, the activities could be categorized into value-added activities and non-value-added activities. According to the writer's recommendations after using activity analysis for improvement, the results are: (1\) Improvement of non-value-added costs by using mechanical tools (i.e., silo and blower) to eliminate the raw material preparation activity and three raw material moving activities, eliminating the activity of receiving and storing products, and also increasing the efficiency of indirect labor in the quality inspection activity for pipes produced by bevelling & belling machines. (2) The firm would be able to reduce production costs from Rp. 6.322.377.791,- to Rp. 5.498.242.348,- or achieve production cost savings of Rp. 824.135.443,- (13.03%). (3) The firm would be able to reduce non-value-added activities (NVA) from 32.53% to 17.80%. (4) The firm would be able to increase real value-added activities (RVA) from 41.91% to 53.14% and business value-added activities (BVA) from 25.57% to 29.06%.
If PT. TM Unit PVC intends to apply activity analysis, the firm will be able to reduce non-value-added costs. Ultimately, this firm would be able to implement continuous improvement in the future.

Item Type:	Thesis (Masters)
Additional Information:	RTI 658.155 2 Wur p
Uncontrolled Keywords:	Cost reduction, Activity analysis, Non-value-added costs, Cost reduction, Activit'] analysis, Non-value-added costs
Subjects:	T Technology > TS Manufactures > TS167 Costs, Industrial
Depositing User:	magang .
Date Deposited:	25 Sep 2026 04:09
Last Modified:	25 Sep 2026 04:09
URI:	http://repository.its.ac.id/id/eprint/144903

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