Peranan Strategic-Activity Based Management untuk Memilih Pemasok Kain dalam Meningkatkan Profitabilitas pada CV SAM.

!
!
"#
!
!
"#
"
"#

!

!

$
%

&

!

!


"

!

Universitas Kristen Maranatha

(
%%

%=

!"

# %

' '

!


&

% 5
& !" #
"
% !" #
%

(

')

!
"

Universitas Kristen Maranatha

5#># # 61/1> %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%
5#># #
@


?

# ##

# #

#5# %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%
# >-#

?#

#@ # 1>-

@-

- %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%

#@ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%


' " %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%
#3

@# %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%

/#0 #@ - - %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%
/#0 #@ ?# 3#@ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% A
/#0 #@ #3 > %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% A
/#0 #@ >#
3#3 -

3#3 --

-@# %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% A
/#51>1# %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% *

*%*

>


*%+

-

3

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% *
%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ,

*%,

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% .

*%.

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% .

#6-#

1


# # /#

@# ? #

- -@# %%%%%%%%%%%%%%%%%% 4

Universitas Kristen Maranatha

+%*

3

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 4

+%*%*

3

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 4


+%*%+

3

+%*%,

3

+%+

"

+%+%* 0

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 7
%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 8

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% *+


(0

+%,

"

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% *2

+%,%*

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% *4

+%,%+ 1
+%.

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% *7
"

+:


+%.%*

"

+:

+%.%+

"
+%.%+%*

++

"

++

"

+.


+%2%*
+%2%+

%%%%%%%%%% ++

"

+%.%+%+
+%2

%%%%%%%%%%%%%%%%%% *,

"

+.

"

+%2%,


,:
"

A

,*

Universitas Kristen Maranatha

+%2%,%*

"

+%2%,%+

,*

"

,+

+%4

,,

+%4%*

,.
+%4%*%* /

,2

+%4%+

,7

+%4%,

,8
+%4%,%*

,8

+%4%,%+

,8

+%4%.

,9
+%4%.%*

+%7

.:

5
%%%% .*

+%8
3#3 --,%*

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% .+
=/

>- -# %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% .2

=

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% .2

,%*%*
,%*%+

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% .2
=

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% .4

A

Universitas Kristen Maranatha

,%*%, (

)

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% .7

,%*%. "

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2+

,%*%.%* "

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2+

,%*%.%+

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2,

,%*%.%,

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2,

,%+
,%,

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2,
6

,%,%* 6
,%,%+

/
/

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2.
/

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2.

,%.
,%2

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2.

/
"

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 24

,%4

#

3#3 -" 5# -> /#
.%*

/

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 24

3#5# # %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 4:

5

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 4:

.%*%* 0

5
5

3

/
%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 4:

.%*%+
.%*%,

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 22

%%%%%%%%%%%%%%%%%%% 4*
3

%%%%%%%%%%%%%%%%%% 4,

A

Universitas Kristen Maranatha

.%*%.

3

.%*%2

3
.%*%2%*

? '

.%*%2%+

!

.%*%2%,

#

.%*%2%.
.%+

"

4.

%%%%%%%%%%%%%%%%%% 7.
A %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 72
A

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 78

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 8,

6 %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 82
%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 9:

.%+%*
9:
.%+%+

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 98

.%+%,
%%%%%%% 99
3#3 " -

1># /#
2%*

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% *:+

2%+

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% *:.

/#0 #@ 1
>#

#@# %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% *:+

# # %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% *:2

-@#

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% *:7

@-B# # 5-/1

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% *:8

A

Universitas Kristen Maranatha

?

*%

"

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% +4

?

+%

)

%%%%%%%%%%%% ,7

?

,%

=

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% .4

A

Universitas Kristen Maranatha

-%
--%

5
6

---%

@

"

(@

3

"%

0

/
(

+:*+ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 4,

(

+:*+ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 4.
(

6

+:*+ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 47
/

&

(
3

#

?

"

&

+:*+ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 49
?

(
-C%

3

+:*+ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 48

(
"---%

+:*+ % 42

!" #
(

"--%

%%%%%%%%% 4+

3

-"%

"-%

"

6

+:*+ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 7:
/

#
"

(

+:*+

A

7*

Universitas Kristen Maranatha

C%

3

#
*

C-%

"

7+

3

"
/

C--%

3

? '

%%%%%%%%%%%%%%%%% 7.

A

"
C---%

77
6

/

#
"

C-"%

3

#
*

C"%

3

C"-%

%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 79

"

#

"

3

!

%%%%%%%%%%%%%%%%%%%% 8:
! ' %%%%%%%%%%%% 8*

A

"
C"--%

3

8+
#

"
C"---% 3

#

C-C%

#

CC%

3

82
"

6 %%%%%%%%%%%%%%%%%%%% 87

>

3

%%%%%%%%% 89
6

"
CC-%

89

3

"

"

+.D

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 9,

A

Universitas Kristen Maranatha

CC--%

3

"

"

,:D

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 9.
CC---%

3

"

"

+.D

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 9.
CC-"%

3

"

"

,:D

%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 92
CC"%

3

"
/
%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 98

CC"-

3
(

+:*+ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 99

A

Universitas Kristen Maranatha

>#

-@# #

%%%%%%%%%%%%%%%%%%%%%%%%% *:7

A

Universitas Kristen Maranatha

!

"# $

"%

&

!
'

(

.

)

*

+

,

/

0

0

(
1

"% "&

*

2
*
)
3

)
2

)

"%%4

5&

Universitas Kristen Maranatha

"

,

,

*
(
*
*
(

"%%6&
27
-

27

*

*

*

*
)

(

27

*
-

Universitas Kristen Maranatha

8

-

"%%19"8#&
'

'
*

'
27
*

*

9
!

"# $

%

&
27

:

"
8

27
;

:

*
:

<

27
:

Universitas Kristen Maranatha

<

'

( )
-

*
*
*
,

9
*
27

"

,

8

,

<

,

27

*

+
9
*

"

Universitas Kristen Maranatha

5

-

*
"

(

-

*

Universitas Kristen Maranatha

!

!
!"

!
!

!

#

#

$

#
!

!

Universitas Kristen Maranatha

%

! &
#

$

#

!

#

!

#

!

#

#
$

#

$

#

'

!
!

#

!

#

!

!
(

$

#

)

! (

)

!
)

$

)

!

*!

! +

! ,

- #

Universitas Kristen Maranatha

*

.
/ !0* !

! "
!

!

)
! "

$

#

$

#

#

$

#

!
%!

!

! "
!

Universitas Kristen Maranatha

!
### $

%

&

$

"
' ( ))
*

+,* - . "
"

.
1 *
4 #!

$ %
$

$

5

0$
+
;

$

8

9
+

6 . 7
"
*

* 8

, 2 .
<

8
$

+

)
4 +

$

*

1
+

*

"
*
! "

8

5 $$

+

$

$

$
*

+ $

*

=

>
*
*

/
;

+

0 #
;

0 0
1
< > # , : > .

"

! "
>
!

/

/

$

0 #
,? *

8
"
0%6 #A $$ 5
5

0%

0 0

) !
* %

$ 8

0

,
#

=

"

$

@ !
%

$

% 4 #- "

,
&

!

6 . 7
"
*

5 "

* ! :4
+
;
<

8 $$

$

$ /3

! "

+ 5 6
*

5

5 "

! 5

*

6

0 " % 2

%

! "

* #

"
! "

*

! 5

*

#

$
+

.

* #

$ %

/

6 : >
*

+

0
%

@
$$

!
$

% 4 #

.

Universitas Kristen Maranatha

5

,
&

!

6 : >
*

+

0
%

@

!

$$

$

% 4 #

.

0 $.

+

$

*

.
*

*

! "
+

$

! "
>
#&
$

+
B
& C& B& C 1@
8 ; ;
*

" $
"

@
/ 3

'
3

)

" $
###

+
%

&

&

!
! "

Universitas Kristen Maranatha

Dokumen yang terkait

Analisis Biaya Produksi dengan Pendekatan ABC (Activity Based Costing) di PT Guna Kemas Indah

11 125 122

Perancangan Harga Pokok Produksi Dengan Metode Activity Based Costing Pada PT. Pawani

4 50 113

Penerapan Activity Based Costing Dalam Menentukan Biaya Produksi Pada PT. Radio Kidung Indah Selaras Suara Medan

2 76 71

ANALISIS PENERAPAN METODE ACTIVITY-BASED MANAGEMENT (ABM) UNTUK MENINGKATKAN EFISIENSI DAN PROFITABILITAS Analisis Penerapan Metode Activity-Based Management (Abm) Untuk Meningkatkan Efisiensi Dan Profitabilitas Pada Pt Perkebunan Nusantara Ix Pabrik Gul

3 7 13

Penerapan Activity-Based Costing Sebagai Suatu Strategi dalam Menentukan Pemasok (Supplier) (Studi Kasus pada CV. Tunas Dwipa).

1 1 20

Penerapan Activity Based Management Sebagai Sarana untuk Mendorong Efisiensi Biaya Produksi dalam Meningkatkan Profitabilitas (Studi Kasus pada PT Coca-Cola Bottling Indonesia).

32 94 20

Penerapan Activity-Based Costing Sebagai Suatu Strategi dalam Menentukan Pemasok (Supplier) (Studi Kasus pada CV. Tunas Dwipa).

0 0 16

Analisis Aktivitas Perolehan Bahan Baku dengan Activity Based Management dalam Pemilihan Pemasok yang Tepat (Studi Kasus pada CV. Armico).

0 0 23

Peranan Analisis Profitabilitas Pelanggan Dengan Konsep Activity Based Costing Dalam Meningkatkan Laba Perusahaan (Studi Kasus Pada CV X, Bandung).

0 0 18

Peranan Analisis Profitabilitas Pelanggan Dengan Konsep Activity Based Costing Dalam Meningkatkan Laba Perusahaan (Studi Kasus Pada CV X, Bandung) - MCUrepository

0 0 7