Tuesday, December 2, 2008

Activity Based Costing ( ABC ) Training

We invite you and your colleagues in your company to attend this training program. Do not hesitate to contact us for more information.

3-DAY WORKSHOP ( In Bahasa Indonesia )

Melia Purosani Hotel-Yogyakarta, January, 21 - 23, 2009




A global economy dictates maintaining standards of customer value through the management of activities, not costs. Activity-based costing (ABC) informs us about the work that consumes resources and delivers value in a business. This operational information facilitates making long-term strategic decisions about such things as production or service mix, sourcing, lower prices to hold market share, and buy-or-make alternatives.

In order for a company to compete in today’s marketplace with quality and flexibility, it needs to utilize activity-based information to focus primary attention on underlying causes of work, called work drivers. The customer is “king” and demands shorter time frames while placing emphasis on quality, service, and distribution.

Activity-based costing (ABC) is a methodology for understanding the activities, processes, services, and products of a business. This technique identifies activities and the work drivers that cause work to be performed, and then associates these activities to products and/or services to be delivered to the customer. Activity-based costing is a management tool as well as a financial tool. The course focuses on the principles of Activity Based Costing (ABC), which is shown as the response to the challenge of complexity.


  • Appreciate the types of activities undertaken that create costs.
  • Recognize how traditional costing systems cope with this complexity.
  • Consider re-engineering cost analysis and control systems to deal with complexity
  • Understand the fundamental terms of Activity Based Costing
  • Consider the first steps in ABC Analysis, and the problem areas.
  • Appreciate that compromise is required in Cost Driven selection.
  • Understand the basic cost driving mechanisms, and their independence.
  • Contrast allocations using traditional and ABC methods.
  • Consider the ‘cost attachment’ alternative for cost that can not be allocated.

Who Should Attend

  • Managers in All Areas


Complexity In Modern Firms

  • The Response to the Challenge of Complexity
  • Can Traditional Costing Systems Cope with this Complexity?
  • The Fundamentals of ABC
  • The First Steps in an ABC Analysis
  • Identifying ‘Activities’ and ‘Drivers’ that Generate Overhead Costs
  • Cost Drivers
  • The Suitability of Cost Drivers
  • ‘Compromises’ in Cost Driver Selection
  • Basic Cost Driving Mechanisms (Three Fundamentals Categories)
  • Advantages and Limitations of ABC
  • ABC – Case Studies

Your Course Leader

Dr.Wiwiek M.Daryanto, SE-Ak,MM,CMA is an expert in accounting and finance. She earned a degree in accounting from the University of Gadjah Mada, a Master of Management (MM) from the University of the Philippines (UP) and a Doctoral degree from Institut Pertanian Bogor (IPB). She is also a member of Certified Management Accountant of the Institute of Certified Management accountant (ICMA) Australia.

Workshop Fee

Rp 6.500,000,-- per participant. This will cover workshop fee, snack and lunch. Hotel accommodation and transport to the workshop venue are not included in this fee. For those who live outside of Yogyakarta we will be happy to assist you to book the hotel for you.


About Kosmopolis Pro Patria

PT Kosmopolis Pro Patria (KPP) is not just a training provider company, it is a true Training Company run by full-time professional instructors. Founded by well experienced instructors with doctoral degrees in their area of expertise, KPP focuses its training areas in the internal competence of any corporation: operations, cost management (managerial accounting) and finance. In management training programs in Indonesia our instructors have carved out a benchmark in training excellence. To guarantee that our courses are academically sound and yet truly practical, our instructors are also equipped with professional certification in their areas of expertise.

Trust the management trainings of your employees in our hands and you will join many satisfied companies in our programs.


“To be the strategic alliance partner in your executive development programs”

The Founders:

Dr. Ir. Kuntoro Mangkusubroto, MSc

Industrial Engineering, ITB

Stanford University, USA

Dr. Ir. Antarikso Abdulrahman, MBA, CPIM

Ir., Mechanical Engineering, ITB

MBA, University of Wisconsin, USA

Ph.D., Pennsylvania State University, USA

CPIM (Certified in Production and Operations Management, APICS, USA

Dr. Wiwiek M. Daryanto, SE.Ak., MM, CMA

SE.,Ak. Faculty of Economics, University of Gadjah Mada (cum laude)

MM., University of the Philippines, Los Banos

Dr. Agricultural Industrial Technology, IPB

CMA (Certified Management Accountant), ICMA Australia

Our Address:

Jl. Utama V No. 18, Pondok Bambu, Jakarta 13430

Tel.: 021- 8661-2052 & 021-8661-3585 / Fax: 021-861-6982

email: kp_propatria@telkom.net ; propatria@cbn.net.id

Tika: 0813-2539-0528

Ulin : 0857 - 8051 - 7086

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