Akuntansi Manajemen Lanjutan - Cost Driver

 

TVIAR _FRVGF ALVETAERK GAEA@FGFE HAE@VTAE ‘BNRT D_KSF_ AEAH[RKR ‗

Dksusue Nhfm 0

Hnha Eur _kzqk Hakha :41=1122213?

VEKSF_RKTAR AK_HAEIIA RV_AOA[A ?:?:

 

BNRT D_KSF_ AEAH[RKR A. Zfeifr Zfeifrtka tkae e Bnst Bnst Drkvf Drkvfrr Bnst drkvfr gfrupalae caltnr pfeyfoao yaei gfeiulur nutput ofrdasarlae suatu altkvktas O. Latfin Latfinrk rk Bnst Bnst Drkv Drkvfr fr 1. Rtrl Rtrltu tura rahh bnst bnst drk drkvf vfrr Bnst drkvfr strulturah ofrskcat stratf`kl larfea bnst drkvfr tfrsfout gfhkoatlae  pfrfebaeaae dae lfputusae-lfputusae yaei ofrpfeiarum ofrpfeiarum dahag `aeila pae`aei. Mahmah yaei pfrhu dkpfrtkgoaeilae 0 

Rlaha

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Zfeiahagae

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Tflenhnik

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Lngphflsktas

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Rbnpf

?. Fxfb Fxfbut utkn knea eahh bnst bnst drkv drkvfr fr Bnst drkvfr flsfluskneah gfrupalae caltnr-caltnr yaei gfgpfeiarumk lfgagpuae  pfrusamaae uetul gfeifhnha pfrusamaae dahag `aeila pfedfl, pfedfl, gfhalulae  pfeiagokhae lfputusae uetul gfeuruelae gfeuruelae okaya. Mah kek gfhkputk 0 

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Lftfrhkoatae sfgua tfeaia lfr`a Apalam para laryawae / pflfr`a gfgpueyak dfdklask tfrmadap pfroaklae sfbara tfrus ‒ gfefrus dae pfekeilatae luahktas> @kla sfgua tfeaia lfr`a gfgpueyak lngktgfe kek, okaya alae gfe`adk hfokm rfedam. Zfrusamaae yaei  para laryawaeeya gfgpueyak lftfrklatae yaei luat. Dfsake prnsfs prndulsk Dapatlam hay-nut pfrahatae dae pfgrnsfs sfrta pfe`adwahae prndulsk dapat dktkeilatlae > Zfrbfpat ahkrae prndul dahag pfrusamaae dapat gfeuruelae  okaya. Muoueiae dfeiae pfgasnl / supphkfr  Dapatlam okaya, luahktas atau pfeikrkgae oamae dae pfgofhkae bulu badaei dapat dkpfroaklk > Zfroaklae dahag okdaei ‒ okdaei kek dapat gfeuruelae  okaya.

B. Abtkvk Abtkvkty ty Oasfd Oasfd Bnstke Bnstkei i  adaham tflekl aeahksks yaei gfeiahnlasklae okaya   Abtkvkty Oasfd Bnstkei  Bnstkei  adaham nvfrmfad paorkl lf altkvktas prndulsk  Tu`uae Abtkvkty Oasfd Bnstkei 0 1. Gfeimaskhla Gfeimaskhlae e pfrmktue pfrmktueiae iae maria prndul prndul yaei yaei alurat alurat ?. Gfgofrklae Gfgofrklae kecnrgas kecnrgaskk tfetaei tfetaei okaya dae dae lkefr`a lkefr`a dark altkvkta altkvktass dae sugofr sugofr daya

2. Dapat gfefhu gfefhusurk surk okaya-oka okaya-okaya ya sfbara sfbara alurat alurat lf no`fl no`fl okaya okaya sfhake sfhake prndul  prndul 

 

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Gaecaat Abtkvkty Oasfd Bnstkei oaik pkmal gaea`fgfe pfrusamaae 0 a. Dapat gfyalkelae gfyalkelae pkmal gaea`fgfe gaea`fgfe oamwa oamwa gfrfla marus gfeiagokh gfeiagokh sf`ugham haeilam uetul gfe`adk hfokm lngpftktkc.  o. Gfeduluei pfroaklae yaei yaei ofrlfskeagoueiae gfhahuk aeahksa altkvktas dae gfgueilkelae uetul gfhalulae pfroaklae tfmadap altkvktas yaei tkdal ofrekhak tagoam atau luraei fckskfe b. Gfgoae Gfgoaetu tu gaea`f gaea`frr dahag pfeiag pfeiagokh okhae ae lfputu lfputusae sae..

Bnst Drkvfr Dahag Abtkvkty Oasfd Bnstkei

Bnst drkvfr adaham dasar ahnlask yaei dkiuealae dahag Abtkvkty Oasfd Bnstkei yalek caltnr-caltnr yaei gfefetulae sfofrapa ofsar atau sfofrapa  oaeyal usama dae ofoae yaei dkoutumlae uetul gfhalulae gfhalulae suatu altkvktas. Bnst drkvfr dkiuealae uetul gfeimktuei okaya sugofr dark sftkap uekt altkvktas yaei lfgudkae dkofoaelae lf prndul atau `asa D. Zfetkeiey Zfetkeieya a Zfeiiueaa Zfeiiueaae e Abtkvkty Abtkvkty Oasfd Bnstkei Bnstkei 1. Okaya nvfrmfad nvfrmfad gaeucal gaeucaltur tur tfham tfham gfekeil gfekeilat at sfbara skiekcklae skiekcklae ?. Okaya nvfrmfa nvfrmfad d gaeucaltur gaeucaltur tkdal tkdal haik haik ofrlnrfhask ofrlnrfhask dfeiae dfeiae `ag `ag gfske prndu prndultkc ltkc

atau `ag lfr`a haeisuei 2. Lfraiagae Lfraiagae prndul prndul dae dae lfraiagae lfraiagae pfhaeii pfhaeiiae ae ”Zfrgketaa ”Zfrgketaae e tfham gfekeila gfekeilatt 4. Ofofrapa Ofofrapa prndul prndul dkprnd dkprndulsk ulsk dahag dahag `ugham `ugham ofsar, ofsar, sfgfetar sfgfetaraa yaei hake hake dkprndulsk dahag `ugham lfbkh F. Ryarat Ryarat Zfefra Zfefrapae pae Abtkvkt Abtkvkty y Oasfd Oasfd Bnstkei Bnstkei 1) Zfrusamaa Zfrusamaae e gfgkhklk gfgkhklk tkeila tkeilatt dkvfrskt dkvfrsktas as tkeiik tkeiik Ryarat yaei pfrtaga pfrusamaae dkmaruslae gfgkhklk prndulsk ofrgabaggabag prndul atau hkek prndul yaei dkprnsfs dfeiae caskhktas yaei saga. Lnedksk dfgklkaeham yaei eaetkeya alae gfekgouhlae gasaham dahag gfhalulae pfgofoaeae okaya lf gaskei-gaskei prndul. ?) Tkeila Tkeilatt pfrsak pfrsakeia eiae e yaei yaei tkeiik tkeiik @kla pfrsakeiae prndul dark pfrusamaae hake tkeiik, gala pfrusamaae alae

gfekeilatlae pfrsakeiae uetul gfgpfrofsar `aeilauae pasareya, sfgalke s fgalke  ofsar `aeilauae pasareya gala sfgalke ofsar puha pfrae kecnrgask tfetaei  pfefetuae maria pnlnl yaei yaei dkhalulae nhfm pkmal gaea`fgfe gaea`fgfe pfrusamaae. 2) Okaya Okaya pfeiu pfeiulur lurae ae rfedam rfedam Ryarat yaei tfralmkr adaham okaya yaei dkiuealae dahag pfeiulurae skstfg AOB marusham hfokm rfedam dark gaecaat yaei alae dkpfrnhfm, `kla sagpak  okayaeya dk atas dark gaecaat, gala pfrusamaae alae gfeiahagk lfruikae. C. Caltnr-C Caltnr-Caltn altnrr Zfgkhk Zfgkhkmae mae Bnst Drkvfr Drkvfr 1. Okaya Zfeiulur Zfeiulurae ae (Bnst (Bnst nc nc Gfas Gfasurfg urfgfet) fet) Dahag Abtkvkty Oasfd Bnstkei, sf`ugham ofsar pfgkbu okaya dapat dkpkhkm atau dkiuealae dae saeiat pfetkei gfgkhkm pfgkbu okaya yaei gfeiiuealae kecnrgask yaei tfham tfrsfdka. Lfhngpnl okaya (bnst pnnh) yaei mngnife dapat gfeawarlae sf`ugham pfgkbu okaya dae pfgkbu okaya yaei dapat

 

dkiuealae pada skstfg kecnrgask yaei ada sfofhugeya dapat dkpkhkm. Zfgkhkmae kek alae gfgkekguglae pfeiulurae. ?. Tkeilat Tkeilat lnrfhask lnrfhask aetara aetara bnst bnst drkvfr drkvfr dfeiae dfeiae lnesugsk lnesugsk okaya okaya nvfrmfad nvfrmfad sfsueiiumeya. Rtrultur kecngask yaei tfrsfdka dapat dkgaecaatlae dfeiae bara hake uetul gfgkekgahlae okaya pfeiugpuhae kecngask lnesugsk pfgkbu okaya, tfrdapat tf rdapat lfguilkeae uetul gfeiiaetklae suatu pfgabu okaya sfbara haeisuei gfeiulu lnesugsk suatu altkvktas dfeiae pfgabu okaya yaei tkdal sfbara haeisuei, gfeiulur lnesugsk tfrsfout. I. Zfrgasahamae dahag Zfefrapae Abtkvkty Oasfd Bnstkei 1. Rudut Rudut paedaei paedaei okaya okaya statks statks vs sudut sudut paeda paedaei ei okaya okaya dkeagks dkeagks 

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Rudut paedaei okaya statks AOB gfeiahnlasklae sfgua okaya prndulsk lf prndul taepa gfgpfduhklae apalam okaya tfrsfout dapat gfeagoam ekhak atau tkdal suatu prndul. Rudut paedaei okaya dkeagks Zaedaeiae dkeagks tfetaei okaya prndul yaei rfhfvae sfbara stratfiks  ofrcnlus pada pfeiuraeiae atau pfeimapusae pfeimapusae sfgua okaya yaei tkdal gfeagoam ekhak tagoam.  Bara gfeaeiaek 0 Gfhalulae muoueiae oakl dfeiae supphkfr sfmkeiia dapat gfeiuraeik/gfgouaei ene-vahuf addfd bnst

?. Lfputusa Lfputusae e pada Zfrofd Zfrofdaae aae yaei yaei Tkdal Tfrpal Tfrpalak ak Aetara Aetara Zrndul Zrndul dae Okaya Okaya Zfrkndf 2. Zfeftapa Zfeftapae e Okaya Okaya Zrndul Zrndul gfhahuk gfhahuk _aeila _aeilakae kae Altkvk Altkvktas tas

BATATAE 0 Ene-vahuf addfd -5 gfeagoam okaya prndul tftapk tkdal gfeagoam ekhak prndul  @feks vahuf addfd 0 1. _kkh vahuf addfd  Ofrdagpal pada pfrusamaae dae lnesugfe  Bnetnm 0 quahkty bnetrnh ?. Okseks vahuf addfd  maeya ofrdagpal pada pfrusamaae tkdal pada lnesugfe  Bnetnm 0 aluetaesk

[aei dkutagalae pfgouatae prndul 0 rkkh vahuf addfd

 

DKRLVRK

1. Oaiakgaea Oaiakgaea bara pfrusamaae pfrusamaae dahag dahag gfeilnetr gfeilnetrnh nh okaya dahag dahag pfeiiuea pfeiiueaae ae skstfg AOB> AOB>  Zfefrapae skstfg AOB gfgoutumlae okaya yaei tkeiik, okasaeya okaya tfrhahu tkeiik tkdal sfpadae dfeiae ofefckt yaei alae dktfrkga.  Bara yaei dapat dkiuealae uetul gfgkekgahksask okaya saat pfefrapae AOB adaham dfeiae gfefraplae tkgf drkvfe AOB. Tkgf drkvfe AOB kek gfrupalae skstfg oaru. Tkgf Drkvfe AOB Rystfg  

Tkgf drkvfe AOB kek dapat gfgpfrlfbkh okaya, sfmkeiia ofefckt yaei dktfrkga gfe`adk hfokm tkeiik Lfluraeiae tkgf drkvfe AOB 0 Rfgua altkcktas dkulur ofrdasarlae waltu, sfmkeiia pfrmktueiae waltu dkasugsklae dfeiae tarkc tfrtfetu Bnetnm pfeikrkgae oaraei dfeiae `aral bustngfr yaei ofrofda, sfmkeiia n  pfrmktueiae okaya atas okaya lkrkg dkasugsklae ofrdasarlae `aral, gksah  `aral 1 lg tarkceya 16rkou

?. Apalam Apalam skstfg skstfg AOB AOB ofrdagp ofrdagpal al pada pada hapnra hapnrae e lfuaeiae lfuaeiae>> Rfofeareya maskh skstfg AOB ofrada pada hapnrae gaea`fgfe, yaei ofrnrkfetask pada ketfreah pfrusamaae. Rfmkeiia dark hapnrae gaea`fgfe ktu gfeimaskhlae bnst prndul, dae alae dkhapnrae pada hapnrae lfuaeiae flstfreah \efraba (alue kevfetnry) dae hapnrae haoa ruik (alue BNIR)W.