Analisis Penerapan Metode Activity Based Management untuk Peningkatan Efisiensi Biaya pada PT Renus Global Indonesia (Analysis of the Application of the Activity Based Management Method for Increasing Cost Efficiency at PT Renus Global Indonesia)

Nisya, Alif Zainun (2022) Analisis Penerapan Metode Activity Based Management untuk Peningkatan Efisiensi Biaya pada PT Renus Global Indonesia (Analysis of the Application of the Activity Based Management Method for Increasing Cost Efficiency at PT Renus Global Indonesia). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Persaingan dalam industri saat ini memang mengharuskan pihak perusahaan agar dapat meningkatkan keunggulan kompetitif serta mampu mengelolah biaya operasional dengan tepat. Biaya yang dikeluarkan perusahaan harus benar-benar biaya yang memberi nilai tambah bagi perusahaan sehingga tidak terjadi pemborosan. Oleh karena itu efisiensi biaya begitu sangat penting bagi sebuah perusahaan agar dapat mempertahankan kelangsungan hidupnya. Activity Based Management merupakan metode untuk meningkatkan efisiensi. Tujuan penelitian ini yaitu untuk mencoba menerapkan metode Activity Based Managementuntuk meningkatkan efisiensi pada PT. Renus Global Indonesia. Metode penelitian yang digunakan merupakan metode deskriptif. Hasil penelitian ini menunjukkan bahwa dengan menerapkan metode Activity Based Management pada PT. Rensu Global Indonesia ditemukan aktivitas tidak bernilai tambah yang tidak terlalu besar setelah dilakukan manajemen aktivitas. Aktivitas yang tidak memberi nilai tambah tersebut yaitu perbaikan produk, perbaikan peralatan produksi dan penyimpanan produk yang sudah jadi. Biaya tidak bernilai tambah ini dapat direduksi sehingga terjadi penghematan biaya dan hal ini menciptakan efisiensi tanpa mengurangi kualitas pelayanan yang diberikan kepada pelanggan atau customer. Kata Kunci : Penerapan Metode Activity Based Management Untuk Meningkatkan Efisiensi Biaya.

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