22 – 24 Jun 2011 | Bandung

16 – 18 Nov 2011 | Yogyakarta

Course Overview

The implementation of modern managerial accounting system has its benefits, but needs certain facilities to be made available. Activity Based Budgeting (ABB) is a system that could be useful in managing shared service department by providing deeper insight to their capacity utilization and resource allocation that in traditional budgeting system.

Training Objectives

• Learn the  differences between traditional budgeting and ABB
• Learn the model of ABB
• Learn how to make cost reduction strategically and impact on revenue and profit.
• Analysis the application of ABB that provide any better insight into the activities behavior, level or performance, and capacity utilization.
• Improvement of an organization’s cost effectiveness through understanding and managing the real causes of cost.
• Discuss the role and  work system of target costing and  value creation process

Who Should Attend?

• Tax manager and staff
• Project engineering
• Cost analysis
• Cost controller and management accountant
• Budget committee
• Auditor internal
• Financial  manager/ staff
• Accounting manger/staff
• Business analyst

Training Method

This course will be essentially participative and practical, emphasizing learning through experience, both from structured activities and from your inputs and  experiences. There will be extensive handout materials not obtainable from any other sources and supports.  You wil get a special interaction with contemporary contents.

Course Content

• Conventional versus contemporary approaches
• Problems in cost structure and pricing
• Activity and cost and ABC
• Resources flow and control
• Cost, Revenue, and  cycle
• Cost control and activity problems in practice
• Activity based management
• Using ABM to reduce costs.
• Supply chain and value chain framework.
• Value added and non value added
• Two dimensional ABM Model
• Describing system : Top down approach, bottom up approach, combined
• Business process
• Just in time
• Value engineering
• Target costing process
• Case and Discussion
• Problem solving
• Closing and remark

Course Leader

Drs. Partogian Sormin, Ak.MM.CPMA