Implementasi Analisis Proses Bisnis Sebagai Upaya Pengurangan Biaya

2019 ◽  
Vol 10 (1) ◽  
pp. 1-27
Author(s):  
Aniek Wijayanti
Keyword(s):  
Business Process ◽  
Cost Reduction ◽  
Process Analysis ◽  
Value Added ◽  
Added Value ◽  
Natural Material ◽  
Management Activity ◽  
Procurement Process ◽  
Material Procurement ◽  
The Cost

Business Process Analysis can be used to eliminate or reduce a waste cost caused by non value added activities that exist in a process. This research aims at evaluating activities carried out in the natural material procurement process in the PT XYZ, calculating the effectiveness of the process cycle, finding a way to improve the process management, and calculating the cost reduction that can achieved by activity management. A case study was the approach of this research. The researcher obtained research data throughout deep interviews with the staff who directly involved in the process, observation, and documentation of natural material procurement. The result of this study show that the effectiveness of the process cycle of natural material procurement in the factory reached as much as 87,1% for the sand material and 72% for the crushed stone. This indicates that the process still carry activities with no added value and still contain ineffective costs. Through the Business Process Mechanism, these non value added activities can be managed so that the process cycle becomes more efficient and cost effectiveness is achieved. The result of the effective cycle calculation after the management activities implementation is 100%. This means that the cost of natural material procurement process has become effective. The result of calculation of the estimated cost reduction as a result of management activity is as much as Rp249.026.635,90 per year.

scholarly journals INTERNAL AUDIT ACTIVITY BASED MANAGEMENT UNTUK MENILAI EFESIENSI DAN EFEKTIFITAS PADA DEPARTEMEN PRODUKSI CV. HERBA BAGOES MALANG KOTA

2016 ◽  
Vol 1 (01) ◽  
Author(s):  
Tri Ratnawati ◽  
Amelia Kusniawati
Keyword(s):  
Market Competition ◽  
Value Added ◽  
Internal Audit ◽  
Integrated Approach ◽  
Added Value ◽  
Accounting System ◽  
Activity Based Costing ◽  
Management Activity ◽  
The Cost ◽  
Support Cost

In the market competition, many UKM (small and medium sized business) as the manufacturers of Herbal medicine, better known as IKOT (Traditional Medicine Small Industries) have not been able to expand its business due to the lack of capital to meet consumer demand and yet to adopt reporting systems accounting effectively and efficiently. It was thus making the IKOT have not been able to minimize the cost of production. It is therefore needed an necessary training in preparing the accounting reports that can be used to support cost savings. So, we need an application of proper accounting system in the form of the system of Activity Based Management. Activity Based Management is an integrated approach that uses cost of activities efficienciently and effectively, and thus can provide added value for customers and increasing profits as well. The purpose of this study was to Assess the Role of Internal Audit in the Implementation of Activity Based Management and evaluate how efective and effecient the implementation of Activity Based Management . This research is conducting by using qualitative techniques, mathematical techniques and analytical techniques that consists some stages of identifying the activity, analyzing segregation, analyzing the cost drivers, analyzing the activity charges, as well as the analyzing of the performance measurement activities. Then, the results were classified by the conditions, criterias, causes, consequences to provide some recommendations on the raised issues. The survey results revealed that CV. Herba Bagoes has not been implementing Activity Based Management but has been using a system of Activity Based Costing. By implementing Activity Based Management, It can minimize the cost of up to 1.30%. Activities that are non value-added to the CV. Herba Bagoes are sortaging, washing (purificating) and storaging. Storaging can be removed, while the purification activity can be replaced with immersion and storage activities can be minimalized. To overcome the problems occurred, CV. Herba Bagoes need to implement Activity Based Management.Keywords: Internal Audit, Efficiency and Effectiveness, Activity Based Management

scholarly journals Bioconversion of cassava bagasse and sugarcane bagasse using cheap home-made enzymatic cocktails

2021 ◽  
Author(s):  
Gabriela Verónica Díaz ◽  
Silvana Soledad Sawostjanik Afanasiuk ◽  
Romina Olga Coniglio ◽  
Juan Ernesto Velázquez ◽  
Pedro Darío Zapata ◽  
...  
Keyword(s):  
Sugarcane Bagasse ◽  
Value Added ◽  
Added Value ◽  
Cassava Bagasse ◽  
Commercial Enzymes ◽  
Before And After ◽  
Agricultural Industries ◽  
The Cost ◽  
Agroindustrial Wastes ◽  
Value Added Products

Abstract The agricultural industries generate lignocellulosic wastes that can be modified by fungi to generate high value-added products. The aim of this work was to analyze the efficiency of the bioconversion of sugarcane bagasse and cassava bagasse using two cheap home-made enzymatic cocktails from Aspergillus niger LBM 134 (produced also from agroindustrial wastes) and compare the hydrolysis yield with that obtained from the bioconversion using commercial enzymes. Sugarcane bagasse and cassava bagasse were pretreated with a soft alkaline solution before the hydrolysis carried out with home-made enzymatic cocktails of A. niger LBM 134 and with commercial enzymes to compare their performances. Mono and polysaccharides were analyzed before and after the bioconversion of both bagasses as well as their microscopic structure. The maximal yield was the 80% of total glucans saccharified from cassava bagasse. The bioconversion of both bagasses were better when we used the home-made enzymatic cocktails than commercial enzymes. We obtained high added-value products from agroindustrial wastes, home-made enzymatic cocktails and hydrolysates rich in fermentable sugars. The importance of this work lays in the higher performance of the cheap home-made enzymatic cocktails over the hydrolytic performance of commercial enzymes due to the cost of producing the home-made enzymatic cocktails were more than 500 times lower than commercial enzymes.

scholarly journals Analisis Nilai Tambah Melinjo pada Sentra Industri Emping di Desa Bandar Kecamatan Sukomoro Kabupaten Magetan

2019 ◽  
Vol 2 (1) ◽  
pp. 58
Author(s):  
Eka Adityaningrum ◽  
Sri Marwanti ◽  
Wiwit Rahayu
Keyword(s):  
Raw Materials ◽  
Value Added ◽  
Simple Random Sampling ◽  
Added Value ◽  
Average Revenue ◽  
The Cost ◽  
Industrial Center ◽  
Total Average Cost ◽  
Total Average

Agricultural commodities are generally produced as raw materials and are easily damaged, so they need to be directly consumed or processed first. The processing can increase the added value of agricultural products. The purpose of this study was to determine the cost, revenue, profit, efficiency, and value added of melinjo chips industry in Industrial Center at  Bandar Village Sukomoro District Magetan Regency. The basic method of research used is descriptive analytical method. The determination of the sample area is purpossive which is Bandar Village Sukomoro District Magetan Regency because those village is the center of the melinjo chips industry in Magetan Regency. The respondents are found and gathered by using the proportional method and the respondents are found gathered simple random sampling method. The result of this research shows that total average cost spent by those industrialists in Bandar village is Rp5.816.109,00 per month. The average revenue for each of them is Rp7.826.667,00  per month and the profit is Rp2.010.492,00 per month. The running of melinjo chips industries is efficient. It can be known by efficiency value (R/C ratio) 1,42. The business of melinjo chips in Bandar Village, Sukomoro District, Magetan Regency provides added value of Rp. 8,645.00 / kg

scholarly journals Value-added analysis and development strategy of lemongrass bath salt effervescent in Sampang Regency

2021 ◽  
Vol 924 (1) ◽  
pp. 012065
Author(s):  
I Maflahah ◽  
D F Asfan
Keyword(s):  
Development Strategy ◽  
Cost Efficiency ◽  
Sampling Method ◽  
Value Added ◽  
Added Value ◽  
Ratio Analysis ◽  
Strategic Design ◽  
The Development Strategy ◽  
Strategic Factors ◽  
The Cost

Abstract This study aims to determine the added value and cost-efficiency of the effervescent lemongrass bath salt and formulate a strategic design for developing the effervescent lemongrass bath salt. The research was conducted in Sampang District, East Java, Indonesia, using the purposive sampling method. The value-added of the effervescent was calculated, the cost-efficiency was considered using the R / C ratio analysis, while the development strategy used the SWOT method. The calculated added value obtained shows a positive result. The value of the R / C ratio was 1.836. Based on the results of the analysis of the internal strategy factors, the IFAS value was 3.425, and the results of the study of the external strategic factors obtained an EFAS value of 2.658. This value places the effervescent lemongrass bath salt in the growth-oriented strategy.

scholarly journals Reduction of Crude Oil Production Cost in Nigerian Indigenous Company using Activity Based Costing

2019 ◽  
Vol 4 (1) ◽  
pp. 49-53 ◽  
Author(s):  
Segun Adebisi Osetoba ◽  
Nkoi Barinyima ◽  
Rex Amadi
Keyword(s):  
Crude Oil ◽  
Cost Reduction ◽  
Production Cost ◽  
Value Added ◽  
Oil Production ◽  
Activity Based Costing ◽  
Service Company ◽  
Crude Oil Production ◽  
The Cost ◽  
The Impact

The aim of this study is to investigate the impact of activity based costing in reducing crude oil production cost in Nigerian indigenous oil and gas company. This research work identified strategies to effectively reduce the cost of crude oil production by adopting a cost reduction tool for crude oil production and to establish a good crude oil flow to the surface for production. Activity based costing was the cost reduction tool used for this work. The tool helps to differentiate between value added costing and non-value added costing. Non-value added costs must be reduced or eliminated during production so as to maximise profit. Data was collected from an indigenous oil service company. The collated data were tabulated and graphs were plotted with the aid of Microsoft excel. The analysis revealed a total sum of ₦ 416,978,977 was wrongly spent for a duration of three years on crude oil production due to non-value added costing. The activities are: poor transportation of crude oil, that is, use of mobile tanker for haulage instead of laying 4 inches coated pipes for a distance of 5km and contracting the treatment of produced water to a contractor instead of setting up a water treatment plant. Also, using a diesel engine generator for electric power supply while gas was available as a fuel gas for natural gas consuming generator was a non-value added activity. Lastly, inadequate oil well flowing practice by flowing the well through an adjustable choke for a long period of time instead of using a fixed choke. This is a huge loss for indigenous oil producing fields operated by an indigenous oil service company in Nigeria. The loss was due to inability of the producers/field location owners to set up few equipment to meet up with complete operation standard.

scholarly journals Cost and Return Analysis of Small-scale Cacao (Theobroma cacao) Production in Camarines Sur, Philippines

2021 ◽  
pp. 1-9
Author(s):  
Ma. Teresa B. Lirag
Keyword(s):  
Value Chain ◽  
Return On Investment ◽  
Healthy Lifestyle ◽  
Critical Role ◽  
Value Added ◽  
Sampling Technique ◽  
Added Value ◽  
Small Scale ◽  
The Government ◽  
The Cost

The presence of cacao industry plays a critical role in the economic development of a country. A study was conducted to determine the cost, return and added value along the value chain stages of cacao in Camarines Sur, Philippines. Sixty-eight farmers served as respondents using purposive sampling technique and interviews/key informant surveys were conducted. Results of the study showed that cacao production has high return on investment of 77.89% and 160% for the farmer and processor, respectively but a low return on investment of 13% for traders. The value added from farmer to processor is Php 590.00/kilogram, and Php 125.00/kilogram from processor to trader. Various opportunities and prospects for cacao production had been identified such as increased technical and production support from the government, presence of R & D programs, increasing trend towards wellness & healthy lifestyle, and increasing businesses offering cocoa-based products. Recommendations include improvement in access and availability of processing facilities, improvement of market information for farmers, provision of trainings to enhance capability of farmers, strengthening of farmers’ groups to increase their access to technical and financial assistance from government and provision of infrastructure support and storage facilities.

scholarly journals Pengenalan Nilai Tambah Melalui Pengolahan Dan Pemasara Saos Tomat Di SMK Agribisnis Dangau Datuk Bengkulu

2021 ◽  
Vol 5 (2) ◽  
pp. 488-493
Author(s):  
Lina Asnamawati ◽  
Timbul Rasoki ◽  
Herry Novrianda ◽  
Dwi Kristanti ◽  
Ana Nurmalia
Keyword(s):  
Value Added ◽  
Management Training ◽  
Agricultural Products ◽  
Added Value ◽  
Tomato Sauce ◽  
Operational Management ◽  
Long Time ◽  
The Cost ◽  
Input Prices ◽  
Processing Tomatoes

The Dangau Datuk Bengkulu Agribusiness Vocational Middle School has practicum facilities for cultivating various types of vegetables, one of which is tomatoes, which are sold directly at outlets provided to meet the daily needs of students. However, the characteristics of agricultural products are not durable,perishable, and rotten if they are not immediately sold. This problem has attracted the interest of proposers to help introduce value added analysis through processing tomatoes into tomato sauce which of course can lasta long time, have added value and high selling value. Students and some teachers have received value-added introduction training through sauce processing, operational management, training on determining the cost ofgoods sold (HPP). The ratio of added value from processing tomatoes into tomato sauce is obtained by 40% and the added value is obtained by subtracting the output value from other input prices and the raw materialprice of Rp. 6,666.67, meaning that every 1 kg of tomatoes costs Rp. creating added value of Rp. 6,666.67, - per Kg after being processed into tomato sauce.  

scholarly journals ANALISIS PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI PADA HOTEL GRAN CENTRAL MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Christanty J R Muskitta ◽  
Jenny Morasa ◽  
Stanly Alexander
Keyword(s):  
Manufacturing Industry ◽  
Service Industry ◽  
Value Added ◽  
Added Value ◽  
Management Activity ◽  
Business World ◽  
Improve Efficiency ◽  
Efficiency Increase ◽  
Management Method

The creation of an increasingly advanced business world it affects the increasingly fierce business competition. This competition not only occurs in the manufacturing industry but also in the service industry. In order to survive and win the competition, the hotel must increase its competitive advantage with the efficiency of managing the activity without reducing the quality provided to the customer. Activity Based Management is a method to improve efficiency. The purpose of this research is to try to apply activity based management method to improve efficiency at Hotel Gran Central Manado by identifying activity after that in analysis including activity not value added, eliminated so that can be reduced. The method used is descriptive method. The result of the research by applying activity based management method, found in room division of activity which is not added value and doing cost reduction that is not added value so that the efficiency increase without reducing the quality of service given to the customer.Keywords : Activity Based Management, Activity, Efficiency

scholarly journals Applying Python’s Time Series Forecasting Method in Microsoft Excel – Integration as a Business Process Supporting Tool for Small Enterprises

2021 ◽  
Vol 24 (1) ◽  
Author(s):  
Jolanta Litwin ◽  
Marcin Olech ◽  
Anna Szymusik
Keyword(s):  
Time Series ◽  
Data Analysis ◽  
Business Process ◽  
Data Exchange ◽  
Process Analysis ◽  
Value Added ◽  
Time Series Forecasting ◽  
Microsoft Excel ◽  
Business User ◽  
The Right

The paper describes the current state of research, where integration of Microsoft Excel and Python interpreter, gives the business user the right tool to solve chosen business process analysis problems like: forecasting, classification or clustering. The integration is done by using Visual Basic for Application (VBA), as well as XLWings Python’s library. Both mechanisms serve as an interfaces between MS Excel and Python to allow the data exchange between each other. Creating the suitable Graphical User Interface (GUI) in Microsoft Excel, gives the business user opportunity to select specific data analysis method available in Python’s environment and set its parameters, without Python’s programming. Running the method by Python’s interpreter can bring the results, which are hard or even impossible to obtain by using Microsoft Excel only. However, the data analysis methods stored in the Python’s script, which are available to the business user, as well as VBA source code, must be designed and implemented by the data scientist. Sample, basic integration between Microsoft Excel and Python’s interpreter is presented in the paper. To present value-added of the proposed software solution, simple case study according to time series forecasting problem is described, where forecasting errors of different methods available in the Microsoft Excel and Python are presented and discussed. The paper ends with conclusions according to the results of the current researches and suggested directions of further research.

Theoretical aspects of the category "value added planning" on the example of enterprises of the grain product subcomplex of the AIC of Ukraine

2020 ◽  
Vol 2 (97) ◽  
pp. 234-243
Author(s):  
O.M. Svitovyi ◽  
◽  
N.I. Diachenko
Keyword(s):  
Production Efficiency ◽  
Planning Process ◽  
Calculated Data ◽  
Value Added ◽  
Maximum Growth ◽  
Added Value ◽  
Complex Phenomenon ◽  
Gross Value Added ◽  
The Cost ◽  
Net Value Added

In market conditions, the production of products with higher value added creates competitive advantages for agricultural producers and grain processing enterprises. Improving the process of value added planning in the grain product subcomplex in this sense is one of the key factors. The purpose of the article is to study the theoretical aspects of the category "value added planning" and the peculiarities of its application in the planning process at the enterprises of the grain products subcomplex of the AIC of Ukraine. The research used dialectical, monographic methods and a systematic approach (to determine the role of value added planning as a systemic and complex phenomenon), as well as statistical methods, analysis and synthesis - to substantiate the calculated data. Gross value added includes the following main elements: wages with accruals; depreciation deductions; profit; rent; interest paid for the use of loan capital. Gross value added is greater than net value added at the cost of consumption in the production of fixed assets (depreciation). Net value added is essentially newly created value in the production process. Value added planning in the grain product subcomplex of the AIC is of great importance to ensure the timeliness of technological operations and the rational use of production resources. In this process, it is important to calculate the planned value of each element of value added, matching their values with the maximum growth of profits. In our opinion, in solving the problem of improving the efficiency of grain production an important role is given to the planning of such an element of added value as wages. This issue needs to be handled in such a way that labor productivity grows faster than wages. Here it is necessary to pay attention to the fact that the involvement in the production of highly qualified employees and their proper motivation, along with an increase in wages, the company will receive more profit. Since rent is an element of value added that is included in the cost of production, its planned growth should be accompanied by a proportional increase in production efficiency. Thus, in the course of our research it became clear that the increase in the value added is one of the main factors increasing the efficiency of production at the enterprises of the grain product subcomplex of the AIC of Ukraine. Therefore, it is very important to consider the process of planning value added comprehensively, looking for reserves to increase it. We define the category of "value added planning" as a systemic and complex phenomenon, where profit planning is the final link in the plans of all the components of added value, which takes into account the optimization of production, as well as the rational ratio of remuneration to employees and owners of the enterprise.

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