NAMA : RANGGA BINTARA KUSUMA

What is activity-based management?

1.
What connection does it have to continuous improvement?
Jawab :
Activity Based Management (ABM) adalah suatu pendekatan di seluruh sistem dan terintegrasi, yang memfokuskan perhati
dengan tujuan meningkatkan nilai untuk pelanggan dan laba sebagai hasilnya.
Dalam Manajemen aktivitas, hal yang dilakukan adalah mengidentifikasi aktivitas beserta biayanya, serta mempertahankan
Hubungan antara ABM dengan peningkatan berkelanjutan adalah ABM mengidentifikasi penyebab aktivitas nilai tambah un
yang tidak memiliki nilai tambah. Sehingga tujuan untuk mengurangi biaya dapat tercapai.
Identify as many non-value-added costs as possible. Compute the cost savings per unit that would be realized if these cos
2.

Jawab :

a. ELECTRONICA, Inc.
Batch-Level Activities :
Setting up Equipment $ 187,500
Materials Handling $ 270,000
Inspecting Products $ 183,000
Product - Sustaining Activities :
Handling Customer Complaints $ 150,000
Filling Warranties $ 255,000
Storing Foods $ 120,000
Expediting Goods $ 112,500 (+)
Total Activities Cost $ 1,278,000

b. Total Costs
Cost Activities Identified =
Unit Cost Last Year
$ 2,880,000
=
$ 24
Unit Produced and Sold 120,000

c. Potential unit Cost Reduction Total Activities Cost

=
Unit Produced and Sold
$ 1,278,000.00
=
120,000
= $ 10.65

Was Carsen correct in his preliminary cost reduction assessment? Discuss actions that the company can take to reduce or
Jawab :
Pengurangan biaya konsultan sudah tepat sasaran. Karena biaya per unit bisa dikurangi setidaknya $10,50, dan
pengurangan lebih lanjut dapat dilakukan jika perbaikan dalam aktivitas nilai tambah dimungkinkan.
3. Compute the target cost required to maintain current market share, while earning a profit of $6 per unit.
Now, compute the target cost required to expand sales by 50 percent. How much cost reduction would be required to ac
Jawab :

Target Cost to Maintain Current Market

= Current Price - Earning Profit
= $ 21 - $ 6
= $ 15
Target Cost to Expand Sales
= Cost to Reduced - Earning Profit
= $ 18 - $ 6
= $ 12
Unit Cost for Last Year
a. Cost Reduction to Maintain Current Market
= Unit Cost for Last Year - Cost to Maintain Curent Market
= $ 24 - $ 9
= $ 15
b. Cost Reduction to Expand Sales
= Unit Cost for Last Year - Cost to Expand Sales
= $ 24 - $ 12
= $ 12

Assume that Carsen suggested that kaizen costing be used to help reduce costs.
4.
The first sug_x0002_gested kaizen initiative is described by the following: switching to automated insertion would save $
and $135,000 of direct labor.

a. Now, what is the total potential cost reduction per unit available?
Total Potential reduction :
Jawab :
Total Cost $ 1,278,000
Engineering Support Cost $ 90,000
Direct Labor Cost $ 135,000 (+)
Total Cost $ 1,503,000
Total Units 120,000
b. With these additional reductions, can Electronica achieve the target cost to maintain current sales?
Jawab :
Unit Savings Total Cost
=
Total Units
$ 1,503,000
=
120,000
= $ 12.53
c. To increase it by 50 percent? What form of activity analysis is this kaizen initiative: reduction, sharing, elimination, or sel
Jawab :
 Biaya dapat dikurangi (reduction) hingga $10,50, sehingga perusahaan dapat mempertahankan pangsa pasar tersebut.
Selanjutnya, Jika semua biaya tersebut tidak memiliki tambah maka perusahaan dapat menghilangkan biaya tersebut.

5. Calculate income based on current sales, prices, and costs.

Now, calculate the income using a $21 price and an $18 price, assuming that the maximum cost reduction possible is ach
What price should be selected?
Jawab :
Current Sales
Sales $ 648
Cost $ 2,880,000
Income $ -2,879,352

Sales at Price : $21

Sales $ 2,520,000
Cost $ 1,377,000 (-)
Income $ 1,143,000

Sales at Price : $18

Sales $ 3,240,000
Cost $ 1,525,500 (-)
Income $ 1,714,500
yang memfokuskan perhatian manajemen pada berbagai aktivitas

ya, serta mempertahankan aktivitas yang memiliki nilai tambah.

ab aktivitas nilai tambah untuk mengeliminasi aktivitas

uld be realized if these costs were eliminated.

pany can take to reduce or eliminate the non-value-added activities.

ya $10,50, dan
n would be required to achieve each target?

ted insertion would save $90,000 of engineering support

haring, elimination, or selection?

pangsa pasar tersebut.
ngkan biaya tersebut.

t reduction possible is achieved (including Requirement 4’s kaizen reduction).