Metodologi Manajemen Biaya Untuk Industrial Product-Service Systems

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. =================================================================================================== 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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