ANALISIS PENERAPAN ACTIVITY BASED MANAGEMENT (ABM) UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PG KEBON AGUNG MALANG
| Main Author: | Badi’ah, Ru’yatul |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/40418/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/40418/2/BAB%20I.pdf http://eprints.umm.ac.id/40418/3/BAB%20II.pdf http://eprints.umm.ac.id/40418/4/BAB%20III.pdf http://eprints.umm.ac.id/40418/5/BAB%20IV.pdf http://eprints.umm.ac.id/40418/6/BAB%20V.pdf http://eprints.umm.ac.id/40418/7/LAMPIRAN.pdf http://eprints.umm.ac.id/40418/ |
Daftar Isi:
- The purpose of this study was to analyze the activity whether it had driven the efficiency of production costs and to improve the efficiency of production costs at the Kebon Agung PG Malang. The type of research used is descriptive quantitative with data collection techniques using interview and documentation techniques. Data analysis used is identifying production activities, analyzing activities then separating value-added and nonvalue-added activities, tracing product flows through activities, charging costs for each activity, reporting value-added costs and not adding value. The results of the analysis at PG Kebon Agung Malang show that the company has not implemented Activity-Based Management so that the production costs incurred have not been efficient. Savings of Rp. 15.035.143.051. After implementing Activity Based Management we obtained savings of 8.62%.