Sholihah, Mar’atus (2015) Metodologi Manajemen Biaya Untuk Industrial Product-Service Systems. Masters thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Persaingan global telah mendorong perusahaan manufaktur untuk
merubah pola pikir mereka dari hanya menjual produk menjadi penyedia produk
dan jasa yang terintegrasi. Strategi baru ini dikenal sebagai Product-Service System
(PSS). Industrial Product-Service System (IPS2) merupakan kasus khusus dari PSS
di mana konsumen utama dari perusahaan tersebut adalah perusahaan lain
(business-to-business). Konsep IPS2 menjanjikan banyak keuntungan tetapi juga
akan membawa tantangan khususnya yang berkaitan dengan perhitungan biaya.
Biaya merupakan aspek yang sangat penting bagi perusahaan untuk merencanakan
dan menjalankan bisnis. Tapi penelitian terdahulu menunjukkan bahwa sangat
sedikit referensi yang tersedia yang membahas mengenai perhitungan biaya untuk
perusahaan IPS2. Tesis ini ingin menentukan teknik perhitungan biaya apa yang
paling sesuai untuk perusahaan IPS2 khususnya model bisnis function-oriented.
Penelitian ini menggunakan kombinasi metodologi literature review dan analisis
studi kasus. Pada tahap literature review, situasi terkini dari perusahaan IPS2 dan
sistem biaya yang paling umum seperti Activity-Based Costing (ABC), Time-
Driven Activity-Based Costing (TD-ABC), Process-Based Costing (PBC) dan Lean
Accounting dipelajari untuk menentukan sistem biaya mana yang paling sesuai
untuk dimodifikasi untuk memenuhi kebutuhan perusahaan IPS2. Kerangka
perhitungan biaya baru berdasarkan prisip lean akan diusulkan dan diverifikasi
pada tahap studi kasus. Secara umum perusahaan IPS2 function-oriented masih
mengunakan perhitungan biaya tradisional (standard costing). Padahal, sistem ini
tidak lagi mampu menjawab kebutuhan perusahaan dan mendorong untuk
melakukan perbaikan berkelanjutan dan transformasi menuju perjalanan
servitization. Kerangka biaya yang diusulkan terdiri dari elemen biaya apa saja
yang mungkin muncul di perusahaan IPS2 function-oriented dan tahap untuk
menghitung biaya total dari penawaran terintegrasi.
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Increasing competition has encouraged manufacturing company to shift
their mind-set from only selling product becoming an integrated products and
services provider. This new strategy is called as Product-Service System (PSS).
Industrial Product-Service System (IPS2) is specific case in PSS when the major
customers are another industrial companies. IPS2 is promising some benefits but it
will also bring challenges particularly in terms of cost assessment dimension. Cost
is certainly one of important considerations for companies to plan and direct their
businesses. But studies show that there is remain very limited researches for cost
assessment in IPS2 companies. This research intends to analyze the present cost
estimation in IPS2 company particularly function-oriented business model. The
research is conducted by using the combination of intensive literature review and
case study analysis. During the literature review stage, the current situation of IPS2
companies and the most common used costing system such as Activity-Based
Costing (ABC), Time-Driven Activity-Based Costing (TD-ABC), Process-Based
Costing (PBC) and Lean Accounting are studied to find the most suitable costing
system to be adjusted to meet the needs of IPS2. A new cost assessment framework
based on lean principle then being proposed and verified during the stage of case
study analysis. Currently most of IPS2 function-oriented companies remain use the
traditional costing (standard costing) whereas this costing system is not appropriate
for IPS2 companies and particularly could not support company’s continuous
improvement and transformation toward the long servitization journey. The new
proposed cost assessment framework is developed to address all the IPS2 functionoriented
characteristics. The framework consists of the cost structures occurred in
IPS2 function-oriented company and the sequence steps to obtain the cost of total
offering.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | RTI 658.155 2 Sho c |
| Uncontrolled Keywords: | Industrial Product Service System (IPS2), Product Service System (PSS), Sistem Biaya, Teknik Perhitungan Biaya, Lean Accounting |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Industrial Technology > Industrial Engineering > 26101-(S2) Master Thesis |
| Depositing User: | Mr. Marsudiyana - |
| Date Deposited: | 14 Jan 2020 03:42 |
| Last Modified: | 14 Jan 2020 03:42 |
| URI: | http://repository.its.ac.id/id/eprint/72664 |
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