Sistem Activity Based Costing (ABC) dan Sistem Just In Time (JIT)

Abstract

Abstrak

Pembebanan biaya secara konvensional sudah mulai ditinggalkan dan beralih ke pembebanan biaya berdasarkan aktivitas/activity based costing system (ABC-system), Sistem ABC mendukung keunggulan manufakturing. Mereka dapat secara ekonomis digunakan, tidak selalu memerlukan sistem pengumpulan data tambahan, dan dapat di bawah pengawasan operasi atau perekayasaan. Sistem ABC memberi informasi tentang biaya dan kinerja dari aktivitas dan sumber daya serta dapat menelusuri biaya-biaya secara akurat ke objek biaya selain produk, misalnya pelanggan dan saluran distribusi. Just in time adalah sistem yang memproduksi barang hanya ketika produk dibutuhkan dan hanya dalam jumlah yang diminta konsumen. JIT secara khusus mengurangi persediaan sampai tingkat jauh lebih rendah dari sistem konvensional, menekankan pada pengendalian mutu, serta menghasilkan perubahan mendasar dalam cara produksi diorganisasi dan dilaksanakan. Salah satu keuntungan sistem JIT terletak pada pengurangan jumlah investasi yang melekat dalam persediaan bahan baku dan barang jadi dan perusahaan manufakturing tidak perlu menyediakan fasilitas gudang persediaan yang besar.

Kata Kunci: activity based costing (ABC),  just in time (JIT)

Abstract

Conventional charging is becoming obsolete and switch to charging based activities / activity based costing system (ABC-System), ABC system supports manufacturing excellence. They can be economically used, does not always require additional data collection systems, and can be under the supervision of operations or engineering. ABC systems provide information about the cost and performance of activities and resources and can trace accurately the costs to a cost object other than a product, for example, customers and distribution channels. Just in time is a system that produces goods only when needed and only product in the consumer requested amount. JIT specifically reduce inventory to a level much lower than conventional systems, emphasis on quality control, and produce fundamental changes in the way production is organized and implemented. One of the advantages of JIT system lies in the reduction of the amount of investment that is inherent in the supply of raw materials and finished goods and manufacturing companies do not need to provide a large inventory warehouse facilities.

Keyword: activity based costing (ABC),  just in time (JIT)