SKRIPSI DIGITAL
Analysis of Activity Based Management Implementation for Improving Operational Cost Efficiency at PT Mandalaputra Prima Mandiri = Analysis of Activity Based Management Implementation for Improving Operational Cost Efficiency at PT Mandalaputra Prima Mandiri
This study finds cost distortion at PT Mandalaputra Prima Mandiri because service costs use an average cost per trip method that ignores differences in activity consumption across services. It applies Activity Based Costing to calculate more accurate trip costs for cargo services and motorcycle freight, and Activity Based Management to assess efficiency by classifying activities as value added or nonvalue added. Using a quantitative case study method, data were gathered from interviews, observations, and cost records. Activities were mapped, cost pools/drivers defined, pool rates computed, and costs allocated. Activity Based Costing produces Rp26,894,017 per cargo trip and Rp28,288,688 per motorcycle freight trip, while the company’s method gives Rp27,247,285, creating cargo overcosting of Rp353,268 and motorcycle undercosting of Rp1,041,403. Activity Based Management identifies 41 values added and 8 non value added activities, non value added costs are Rp3,366,758,453 of Rp20,653,441,671 (16.30%), so non value added activities should be the main cost-control focus without reducing service quality.
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah