Materi Bab 5 Activity Based Management, Akuntansi Manajemen buku Hansen & Mowen Edisi 8. Presentasi powerpoint oleh Gail B. Wright, Professor Emeritus of Accounting, Bryant University
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PowerPointPowerPoint Presentation by Presentation by
Gail B. WrightGail B. WrightProfessor Emeritus of AccountingProfessor Emeritus of AccountingBryant UniversityBryant University
South-Western are trademarks used herein under license.
MANAGEMENT ACCOUNTING
8th EDITION
BY
HANSEN & MOWEN
5 ACTIVITY-BASED MANAGEMENT
STUDENT EDITION
1. Describe activity-based management & explain its relationship to activity-based costing.
2. Explain process value analysis.3. Describe activity performance
measurement.4. Describe activity-based customer &
supplier costing
LEARNING OBJECTIVESLEARNING OBJECTIVES
ACTIVITY-BASED MANAGEMENT: Definition
ACTIVITY-BASED MANAGEMENT: Definition
A systemwide, integrated approach that focuses
management’s attention on activities for improving customer
value and profit.
LO 1
2-DIMENSIONAL ABM MODEL
EXHIBITEXHIBIT 5-15-1
LO 1
2-dimensional model shows
intersection of cost & process.
2-dimensional model shows
intersection of cost & process.
ABM IMPLEMENTATION MODEL
EX
HIB
ITE
XH
IBIT
5-25-2
LO 1
SYSTEMS PLANNING
Addresses these issuesPurpose, objectives of ABM systemOrganizations current & desired competitive
positionOrganization’s business processes & product mixTimeline, assigned responsibilities, resources
required for implementationAbility of organization to implement, learn, use
new information
LO 1
ABM & RESPONSIBILITY ACCOUNTING
Responsibility accounting is fundamental tool of managerial accounting control
Also related to process value analysis (PVA)Assigning responsibilityEstablishing performance measures, benchmarksEvaluating performanceAssigning rewards
LO 1
FINANCIAL-BASED SYSTEMS
Assign responsibilities, measures performance in financial terms
Are useful in environments with slow or little changeConcrete pipes, blocks
Are well-defined or relatively stable environments
LO 1
financial terms
ACTIVITY-BASED SYSTEMS
Developed for firms in continuous improvement environment
Assign responsibilities to processesUse both financial & nonfinancial measures of
performanceAre useful in environment that experience
rapid changeComputer technology
LO 1
rapid change
DRIVER ANALYSIS: Definition
Understanding what causes activity costs by understanding activity inputs & outputs; most
basic causes for an activity being performed.
LO 2
ROOT CAUSES: DefinitionROOT CAUSES: Definition
What are “value-added” activities?
Value-added activities are activities that are necessary to
remain in business.
LO 2
necessary toremain in business
VALUE-ADDED ACTIVITIESAre
Mandatory to comply with lawsDiscretionary
Produces a change of stateNot achievable by preceding activitiesEnables other activities to be performed
Performed at a value-added cost to achieve perfect efficiency
Eliminate waste & reduce costs
LO 2
NON-VALUE-ADDED ACTIVITIES
Are unnecessaryFail to satisfy 3 defining conditions of
value-added activitiesIncur non-value-added costs of
inefficiency
LO 2
KAIZEN COSTING: Definition
The effort to reduce costs of existing products & processes.
LO 2
existing products & processes
REDUCING COSTS
Activity elimination Focusing on non-value-added activities
Activity selection Choosing among different sets of activities
Activity reduction Reducing time, resources required
Activity sharing Using economies of scale
LO 2
ACTIVITY PERFORMANCE MEASURES
EfficiencyRelationship of activity inputs & outputs
QualityDoing it right the first time
TimeShortening activity time
LO 2
FINANCIAL MEASURES OF ACTIVITY PERFORMANCE
For potential & actual savingsValue- & non-value-added activity cost reportsTrends in activity cost reportsKaizen standard settingBenchmarkingLife-cycle costing
LO 3
VALUE-ADDED STANDARD
Calls for elimination of non-value-added activities
Identifies optimal activity outputCompares actual to value-added activity costs
allowing management toAssess level of activity inefficiencyDetermine potential for improvement