RIKA AFRIAN SAVITRI, 040810041 (2012) ENHANCING COMPAITY'S COST EFFICIENCY THROUGH IDENTIFICATION OF NON-VALUE-ADDED ACTIYITIES USING ACTIWTY-BASED MANAGEMENT APPROACH (Case Study of CV Arfa Nusantara Teknologi in Surabaya). Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Nowadays, business competition requires companies to continously improve their performance. In this way, a full understanding of costs and cost structures is necessary since it enables companies to know its costs and costs structures. A good understanding of costs can lead companies to be more efficient by providing information about the root causes of cost so companies can evaluate and manage its activities. The objectives of this research is to identify non-value-added activities by conducting simulation of activity-based management approach that is the combination of both activity-based costing and process value analysis. The research object is CV Arfa Nusantara Teknologi, a private company running IT business in Surabaya. This research is using qualitative approach. It was started by preliminary survey by which the researcher gathered any information about the description of research object. The next step was conducting field study by which researcher directly observed the research object. The research result indicates that the implementation of activity-based management enables company to identify both value-added and non-valueadded activities performed as well as the costs of performing those activities. Further, by applying activity sharing and activity reduction, company can reduce its cost as amount IDR 23,732,347 or 16.74% of total costs incurred during 2011.

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