Use of Activity Based Management Application Development In House Type 36

Abstract

Currently company is expected to increase the effectiveness and efficiency of operations. Because of increased competition, PT Guna Persada should be able to improve their processes and activities, attention to quality and cost reduction in order to achieve competitive advantage. Cost is an important factor to ensure the success of the company to win the business market. Therefore, companies must be able to do with good cost control. Activity Based Management (ABM) is an integrated systems approach that focuses management attention on activities - activities that aim to enhance value for customers and profit achieved by providing that value. Increasing the value of this is done for example by eliminating activities - activities that do not provide added value. Activity Based Management (ABM), including analysis of value pricing and the value of the principal product of a process. Included within the scope of this management is the cause analysis, activity analysis, and performance evaluation using ABC accounting as a primary information source. The purpose of this paper is to find out all the activities undertaken by the company, then classified into value-added activities and non-value added activities and reduce non- value added activities which in turn can be achieved cost efficiency. The calculation of building costs using Activity-Based Management of Rp113.073.842,00 while with the traditional method of Rp132.115.943,00 so that in can be non-value added activities for Rp19.042.101,17. Non value-added activities, which will be reduced or eliminated in order to reduce the cost of non value added which in turn can be achieved cost efficiency. By comparing actual activity costs with the cost of value-added activities, companies can assess the activity level of inefficiency and to determine the potential for improvement.