Training Activity Based Costing

Training Description…..

ABC may be used in common parlance to indicate a degree of simplicity, but as an acronym for Activity – Based Costing, it introduces some of the most revolutionary and fundamental changes in management accounting theory and practice.

What originally appeared to be simply a new method of tracing costs to products has led to the development of an entirely new philosophy referred to as Activity – Based Costing and Management (ABC & M). In this text a holistic approach is proposed to fundamental issues such as the management of cost, time, quality, funds and constraints through the use of ABC & M. ABC & M is therefore not just a new way of computing business figures but requires the fundamental understanding of all management issues. It is about understanding and not about calculations.

Outline Training

  1. Shortcomings of traditional cost accounting
  • Introduction
  • Historical development of cost accounting : A synopsis
  • Changes in the business environment since 1940
  • Traditional cost systems in the modern environment
  • Relevance lost
  • Conclusion
  • Sources consulted
  1. Conceptual frame work of an activity – based costing and management system
  • Introductio
  • Activities
  • Resources of cost elements
  • Performance measures
  • Cost drivers
  • Output measures
  • Cost objectives
  • Bill of activities
  • Illustrative frame of an activity – based costing and management system
  • Continuous improvement
  • Process value analysis and process re-engineering
  • Activity investment analysis
  • Cost of capital management
  • Life – cycle accounting
  • Conclusion
  • Sources consulted
  1. Costing methodology for raw materials, products and services
  • Introductions
  • Methodology
  • Nature of costs
  • Two – stage allocation process
  • Wastage
  • Determining the cost of raw materials
  • Determining the cost of manufactured products
  • Conclusion
  1. Customer and market profitability
  • Strategy shifts
  • Customer satisfaction
  • Customer and market focus
  • Customer as cost object
  • Micro – cost structure
  • Customer and product analysis
  • Tracing of costs to customers
  • Profit contribution by customer
  • Market profitability
  • Conclusions
  • Sources consulted
  1. Income measurement
  • Introduction
  • Part 1 : The value chain approach
  • Phases in the accounting cycle
  • Explanation of the model
  • Part 2 : Features of an activity – based management system
  • Strategic support
  • Time based accounting
  • Residual income
  • Processes
  • Life – cycle costing
  • Cost drivers and output measures
  • Wastage and quality management
  • Productivity management
  • Capacity management
  • Multiple cost focus
  • Part 3 : Proposed  methodology
  • Activity – based management approach
  • Conclusion
  1. Process and activity analysis
  • Value of process and activity analysis
  • Identifying processes and activities
  • Processes and activity analysis methodology
  • Process re-engineering
  • Conclusion
  • Sources consulted
  1. Cost drivers and output measure analysis
  • Introduction
  • Cost behaviour
  • Two – stage cost drivers
  • Process drivers
  • Output measures
  • Focus on output
  • Number of output measures (and activities)
  • Identification of output measures
  • Simple linear regression
  • Multiple linear regression
  • Validation of output measures
  • Conclusion
  • Sources consulted
  1. Cost management
  • Introduction
  • Strategies analysis
  • Processes and activity analysis
  • Continuous cost improvement
  • Performance evaluation
  • Capacity management
  • Quality management
  • Productivity management
  • Process and cycle time
  • Conclusion
  • Sources consulted
  1. Activity – based budgeting
  • Introduction
  • Steps in the ABB process
  • Differences between ABB and conventional budgeting
  • Controlling through activities
  • Conclusion
  • Sources consulted
  1. Performance measurement
  • Effectual measures
  • Role of activity – based management within a performance measurement system
  • The design of a performance measurement system
  • Goals and objectives in respect of performance measures
  • Characteristics of performance measures
  • The balance scorecard
  • Conclusion
  • Sources consulted
  1. Implementation
  • Introduction
  • Step to implement ABC & M
  • Systems design and computerisation issues
  • Stand – alone or integrated system
  • Level of confidence in costs
  • Applicability of activity – based cost and management systems
  • Links with other management systems
  • Conclusion
  • Sources consulted
  1. Strategy support
  • Interactive relationship
  • Beneficial characteristics of ABC & M
  • Strategic applications
  • Conclusion
  • Sources consulted

Training Time

  • 29 – 30 Januari 2019
  • 28 Feb – 1 Mar 2019
  • 28 – 29 Maret 2019
  • 25 – 26 April 2019
  • 27 – 28 Mei 2019
  • 25 – 26 Juni 2019
  • 25 – 26 Juli 2019
  • 29 – 30 Agustus 2019
  • 26 – 27 September 2019
  • 24 – 25 Oktober 2019
  • 28 – 29 November 2019
  • 26 – 27 Desember 2019

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Venue (Bandung)
Aston Braga, Savoy Homann, Aston Tropicana, Golden Flower Hotel, Gino Ferucci, Hotel Serela, Grand Tjokro, Grand Preanger, Banana Inn, Verona Palace, Noor Hotel, Hotel Tebu

Venue (Jakarta)
Dreamtel Hotel International – Menteng, Puri Denpasar Hotel – Kuningan, Harris Hotel – Tebet, Hotel Menara Peninsula – Slipi, Ibis Arcadia Hotel – Thamrin, Amaris Tendean, Fave Hotel Gatot Subroto

Catatan
Venue atau Tempat pelaksanaan training akan disertakan pada saat pengiriman Proposal / Undangan Training.

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Investasi Public Training

  • Investasi : Rp. 3.500.000,- nett / orang (tanpa penginapan / kamar hotel)
  • Investasi : Rp. 4.000.000,- nett / orang (penginapan / kamar hotel, 1 malam)
  • Training 2 hari, 4 sesi @ 3 jam, Jam 09.00 s/d 16.00 Wib
  • Fasilitas : Modul, Sertifikat, Tas Training, Coffee Break, Lunch, Flash Disk
  • Paket Metting (Banquet & Restoran) Hotel Bintang 4 : Fullday Metting
  • Tempat 1 : Hotel Golden Flower, Jl. Asia Afrika No. 15-17 Bandung
  • Tempat 2 : Hotel Gino Feruci, Jl. Braga No. 67 Bandung

Informasi & Pendaftaran

PT. Prakarsa Media Utama
Komplek Griya Bandung Indah (GBI)
Jl. Permata Alam VIII Blok E-I No. 17-18 Bandung 40287
Telp : (022) 7537897 Fax : (022) 7532876

Website : www.prakarsamedia.com
E-mail 1 : info@prakarsamedia.com
E-mail 2 : zulhijriharun@gmail.com

Direktur
Zulhijri Harun

Hp : 0812-219-5135
WA : 0878-219-66661

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