Penerapan Activity-Based Budgeting (ABB) pada PT. Air Cerdas Ganesa  

Oleh:

Surbakti, Feliks Prasepta Sejahtera

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Metris: Jurnal Mesin, Elektro, Industri dan Sains vol. 5 no. 4 (Dec. 2004), page 256-272.
Topik: BUSINESS; activity-based budgeting; costs; process business; IDEF 0
Fulltext: hal 256-272.pdf (299.29KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM42.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Tendency of competition in company drinking water in boxed was more tight in this country. Data said, there is 350 company with production capacities 7.1 billion litre with capacity utilizing reach out for 72% or about 5.1 billion litre in 2001. In order to make a company survives at this tight competition era, the development of competitive power is needed. Applying ABB, the company can improve planning and budgeting system as well as support system that covered analyze of suitability study, feasibility study, acceptability study and judgement, Afterwards, identification benefit and cost of that system, and then continuing with implementation of ABB at the company. Based on ABB implamentation, benefit was identified and measured. the outcome of this research are, firstly, identification non vales added activitis, those are inspection water and inspection of distribution of repeatedly data. Secondly, making a business process by using ABB format with IDEF 0 as an analysis tool. The third, arranged budgeting with ABB format for porposed business process. It can reduce cost 3.8 billion or 9.4% from initial budget.

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