Analisis Aktivitas Perolehan Bahan Baku dengan Activity Based Management dalam Pemilihan Pemasok yang Tepat (Studi Kasus pada CV. Armico)

Kristina, Vika (0651034) (2010) Analisis Aktivitas Perolehan Bahan Baku dengan Activity Based Management dalam Pemilihan Pemasok yang Tepat (Studi Kasus pada CV. Armico). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

CV.ARMICO is one company that specializes in publishing and printing textbooks. In this company, especially in the purchase, will generally be considered to perform better when the purchasing price of raw materials is less than the established standards. The purchase price of raw materials can lead to lower costs for raw materials acquisition activity was high. An effort that can be done is by proper selection of suppliers. Activity-based management can help companies in choosing the right supplier. Activity Based Management (ABM) uses information obtained from Activity Based Costing (ABC) to be able to track the cost of any acquisition activity generated materials related to the supplier. With regard to this, the research aims to find the right suppliers for the company by applying the ABM. This research was conducted by analyzing the supplier selection system applied to the company and supplier selection with the ABC system. ABC system did identify several phases of activities, cost resources charge to the activities and charge the object of activity to cost object. In this study cost object is the cost of supplier A and B. The results showed that the main suppliers of raw materials selected paper today the company is the lead supplier of a total cost of activities and non value-added cost is not higher than supplier B. The purchase price of raw materials for paper plus with a total cost of the supplier B activity in October and November 2009 amounted to USD98,234,042.51 and USD145,708,681.10. Meanwhile, for the supplier A in October and November 2009 of USD125,838,017.90 and USD187,104,624.80. The percentage difference between the calculation of accrued purchase price plus the total cost of activities between suppliers A and B according to the company and ABC systems in the amount of 2.4% in October 2009 and 1.9% in November 2009. Supplier B does not cause the total cost of non value-added in October and November 2009 amounted to USD4,819,526.22. Meanwhile, for the supplier A in October and November 2009 amounted to USD13,953,717.06. Companies should choose a supplier B as the main supplier of raw materials for paper supplier B raises the total cost of activities and non value-added costs are low thus increasing profits.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: ABM, ABC, suppliers, cost of activities, non value-added cost.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 08 Apr 2015 09:46
Last Modified: 08 Apr 2015 09:46
URI: http://repository.maranatha.edu/id/eprint/11661

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