PENINGKATAN PRODUKTIVITAS DAN EFISIENSI BIAYA MELALUI INTEGRASI TIME & MOTION STUDY DAN ACTIVITY-BASED COSTING
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https://doi.org/10.9744/jak.3.1.pp.%2030-50Keywords:
time & motion study, Activity-Based Costing (ABC), productivity, cost efficiency, cost assigning, time standard.Abstract
Organizations today have many activities that increase continuously. There are some activities that companies have to do to meet customers' need. Some companies try to increase efficiency in performing their activities and try to measure activities they do although the difficulties in measuring each activities are very high. In this case, time & motion study method is one of the solutions to help the company measuring their activity. The company's activity consume time and resources, that is why time & motion study provides many techniques to measure activity in the company, for example: work sampling method, work-unit activity, time standard method, etc. Using these techniques, company can measure the productivity of resources used for every activity. In order to get better performance in cost reduction, the company should assign their cost to the product resulted. The method used is Activity-Based Costing method (ABC method). ABC method gives better result in assigning indirect costs to the product because it assigns costs to the product according to their activity. ABC method is the most appropriate method to be integrated with time & motion study method. The integration of the two methods could increase the ability of a company to measure and to control their productivity and cost efficiency in order to satisfy customers' demand. Abstract in Bahasa Indonesia : Kemajuan perusahaan sebagai organisasi bisnis, membuat aktivitas yang dilakukan oleh perusahaan semakin meningkat. Berbagai macam aktivitas dilakukan oleh perusahaan dalam rangka memenuhi apa yang menjadi kebutuhan dan keinginan customer. Perusahaan berusaha untuk meningkatkan efisiensi aktivitas dan melakukan pengukuran tingkat aktivitas yang dilakukan, padahal tingkat kesulitan yang dihadapi perusahaan untuk melakukan pengukuran setiap aktivitas yang dilakukan cukup tinggi. Metode time & motion study memberikan solusi bagi perusahaan untuk melakukan pengukuran tingkat aktivitas yang dilakukan. Setiap pergerakan atau perpindahan suatu aktivitas mengkonsumsi waktu dan sumber daya, sehingga terdapat banyak teknik pengukuran time & motion study seperti work sampling, work-unit activity, time standard dan sebagainya. Dengan berbagai teknik pengukuran tersebut, maka perusahaan akan dapat mengukur tingkat produktivitas setiap sumber daya yang digunakan dalam menyelesaikan aktivitas. Untuk melengkapi teknik efisiensi biaya pada perusahaan, maka perusahaan perlu melakukan pembebanan biaya yang akurat. Dalam hal ini metode Activity-Based Costing (ABC) adalah metode yang dianggap paling sesuai untuk diintegrasikan karena metode ABC pada dasarnya membebankan biaya-biaya tidak langsung berdasarkan aktivitas yang dilakukan oleh perusahaan. Dengan mengintegrasikan metode time & motion study dengan ABC, maka perusahaan akan dapat mengendalikan dan mengukur produktivitas serta efisiensi biaya yang dilakukan karena kedua metode tersebut saling melengkapi untuk melakukan aktivitas perusahaan dalam rangka memenuhi kebutuhan dan keinginan customer. Kata kunci: time & motion study, activity-based costing, produktivitas, efisiensi biaya, pembebanan biaya, waktu standar.Downloads
Published
2004-06-14
How to Cite
Ciptani, M. K. (2004). PENINGKATAN PRODUKTIVITAS DAN EFISIENSI BIAYA MELALUI INTEGRASI TIME & MOTION STUDY DAN ACTIVITY-BASED COSTING. Jurnal Akuntansi Dan Keuangan, 3(1), pp. 30-50. https://doi.org/10.9744/jak.3.1.pp. 30-50
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