Pramono, Eko Agus (2019) Perancangan sistem penghitung biaya pada perusahaan konsultan software PT. XYZ menggunakan model activity based costing. Masters thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Semua bisnis berfokus kepada profit. Oleh karena itu, penggunaan biaya
dalam perusahaan perlu diatur se-efisien mungkin. Untuk itu, perusahaan
memerlukan sistem yang dapat membantu perusahaan mengukur manfaat dari
penggunaan dana dalam perusahaan.
Pada PT. XYZ, perusahaan konsultan software yang menerapkan SCRUM,
model Activity Based Costing memberikan keuntungan dalam hal detail pencatatan
pemicu biaya dalam perusahaan. Aktivitas-aktivitas dalam perusahaan tersebut
dapat juga menjadi model proses bisnis perusahan, sehingga dapat dianalisa
manfaatnya bagi perusahaan. Penggunaan analisa nilai pada proses bisnis dan
aktivitas dalam sistem berbasis Activity based costing akan memperjelas manfaat
aktivitas terhadap proses di perusahaan.
Hasil validasi rancangan sistem untuk PT. XYZ menunjukkan sistem tidak
hanya menghitung biaya tetapi juga dapat membantu perencanaan strategis
manajemen puncak dengan menghitung persentase kegunaan karyawan, persentase
jenis aktivitas karyawa serta nilai manfaatnya.
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All businesses focus on profit. Therefore, the use of costs in the company
needs to be managed as efficiently as possible. For this reason, companies need a
system that can measure the benefits of using funds within the company.
At PT. XYZ, a software consulting company that implements SCRUM, the
Activity Based Costing model provides benefits in terms of detailing the cost
drivers in the company. Activities in the company can also be modeled as business
process of the company, so that the activity value can be analyzed. The use of value
analysis on business processes and activities in Activity-based costing system show
the benefits of activities within company’s process.
The design validation result shows that the system can be used more than
just cost measurment, but also measuring resaurce usage, and indicating employee’s
competencies for strategic planning.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | RTMT 658.155 2 Pra p-1 2019 |
| Uncontrolled Keywords: | Activity Based Costing, Business Process, Scrum, Value Analysis |
| Subjects: | H Social Sciences > HF Commerce > HF5686.C8 Activity-based costing Q Science > QA Mathematics > QA76 Computer software |
| Divisions: | Faculty of Creative Design and Digital Business (CREABIZ) > Technology Management > 61101-(S2) Master Thesis |
| Depositing User: | Pramono Eko Agus |
| Date Deposited: | 08 Apr 2022 06:03 |
| Last Modified: | 08 Apr 2022 06:03 |
| URI: | http://repository.its.ac.id/id/eprint/62333 |
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