INCREASING THE COMPANY'S PROFITABILITY AND COST EFFICIENCY THROUGH THE IMPLEMENTATION OF ACTIVITY-BASED MANAGEMENT, VALUE CHAIN, AND PESTEL

DOI:

https://doi.org/10.29303/akurasi.v6i2.371

Penulis

  • Yanti Demsina Sinaga Universitas Indonesia
  • Ancella A. Hermawan Universitas Indonesia

Kata Kunci:

Activity Based Management, PESTEL, Value Chain

Abstrak

Tujuan penelitian ini menganalisis dan mengevaluasi apakah biaya yang dikeluarkan oleh perusahaan dapat memenuhi standar biaya yang telah ditetapkan dan bagaimana penerapannya dapat mengurangi dan menghilangkan semua aktivitas yang tidak bernilai tambah terhadap semua biaya, terutama aktivitas impor dan distribusi ke pelanggan yang mengakibatkan biaya, pengurangan yang meningkatkan keunggulan kompetitif dan memaksimalkan profitabilitas. Penelitian ini bersifat kualitatif deskriptif dalam bentuk studi kasus melalui perolehan data dari observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa ada perbedaan biaya antara metode tradisional yang diterapkan oleh perusahaan dan biaya mencapai standar yang ditetapkan dengan Manajemen Berbasis Aktivitas. Selanjutnya, untuk memenangkan persaingan, perusahaan mengurangi aktivitas yang tidak bernilai tambah dalam proses impor dan pengiriman barang ke pelanggan dan menetapkan strategi PESTEL dalam menganalisis faktor penghambat keberhasilan persaingan pasar untuk menghasilkan strategi biaya rendah dalam meningkatkan profitabilitas.

 

Unduhan

Data unduhan belum tersedia.

Biografi Penulis

Ancella A. Hermawan, Universitas Indonesia

Universitas Indonesia

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Unduhan

Diterbitkan

2023-12-28

Cara Mengutip

Demsina Sinaga, Y., & A. Hermawan, A. (2023). INCREASING THE COMPANY’S PROFITABILITY AND COST EFFICIENCY THROUGH THE IMPLEMENTATION OF ACTIVITY-BASED MANAGEMENT, VALUE CHAIN, AND PESTEL . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(2), 287–309. https://doi.org/10.29303/akurasi.v6i2.371

Terbitan

Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023

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