ACTIVITY-BASED BUDGETINGByMukhtaruddin, SE., MSi., AkPale!an", #$$% De&ini'i(Hansen Mowen (2003)ABB i' the )r*+e'' *& e'tiatin" the deand &*r ea+h a+ti,ity-' *ut )ut and a''e''in" the +*'t *& re'*ur+e' re.uired t* )r*du+e thi' *ut)ut(Hilton, Maher and Selto (2000)ABB i' the )r*+e'' *& de,el*)in" a a'ter !ud"et u'in" in&*rati*n *!tained &r* ABC analy'i' C*nt..(Brimson and AntosABB i' the )r*+e'' *& )lannin" and +*ntr*llin" the e/)e+ted a+ti,itie' *& the *r"ani0ati*n t* deri,e a +*'t e&&e+ti,e !ud"et that eet' &*re+a't 1*rkl*ad and a"reed 'trate"i+ "*al'(Blocher, Chen and LinABB i' a !ud"etin" )r*+e'' that &*+u'e' *n +*'t *& a+ti,ity *r +*'t dri,er' ne+e''ary &*r )r*du+ti*n and 'ale' Prin'i) ABB(ABB hr' en""a!arkan a)a yan" dilakukan, akti,ita' atau )r*'e' u'aha, !ukan un'ur !iaya.(ABB hr' dida'arkan )ada !e!an ker2a 31*rkl*ad4 endatan"(An""aran akhir hr' en""a!arkan )eru!ahan dala !iaya 'u!er daya(Perhatian )ada +*ntinu*u'ly i)r*,eent. 5eleahan An""aran Tradi'i*nal(D*e' n*t 'u))*rt ,alue +reati*n(I' a ')read'heet e/er+i'e a))lyin" an ar!itrary )er+enta"e t* )ri*r )eri*d a+tual(6*+u'e' *n in)ut' rather than *ut)ut(D*e' n*t identi&y and under'tand )r*du+t and +u't*er &eature' that +au'e ,ariati*n(D*e' n*t 'u))*rt +*ntinu*u' i)r*,eent (6*+u'e' *n +*'t +enter' rather than *n !u'ine'' )r*+e'' i)r*,eent(D*e' n*t +*ntr*l +*'t durin" "r*1th(Pr**te' !ud"et "ae'an'hi)(D*e' n*t +*n'ider a+ti,ity 1*rkl*ad(D*e' n*t )r*,ide !u'ine'' )r*+e'' &inan+ial 'tateent (D*e' n*t identi&y le,el' *& 'er,i+e(D*e' n*t identi&y 1a'te(D*e' n*t +*nne+t !ud"etin" t* e+*n*i+ ,alue and 'trate"y(D*e' n*t &*+u' *n unu'ed +a)a+ity, !ut *nly &i/ed and ,aria!le +*'t' Man&aat ABB(Pla+e re')*n'i!ility and a++*unta!ility *n e)l*yee' t* ana"e their a+ti,ity t* a+hie,e )er&*ran+e tar"et(Pre'ent a *re reali'ti+ ,ie1 *& 1*rkl*ad in+ludin" the i)a+t *& 'er,i+e le,el'(Yield in'i"ht' int* +au'e' ,ariati*n that are a+ti*na!le(Pr*,ide' an a!ility t* under'tand h*1 )r*du+t7'er,i+e' +reate deand &*r ')e+i&i+ a+ti,itie' that in turn dri,e the re.uireent *& re'*ur+e' (E!ed' a )r*+e'' ,ie1', 1hi+h *re e/)li+itly illu'trate' de)artental interde)enden+ie'(Create the a!ility t* *nit*r and +*ntr*l at a *re a+ti*na!le le,el(Pr*,ide' ,i'i!ility int* ana"in" e/+e'' and7*r in'u&&i+ient +a)a+ity 8 Eleen 5un+i dari ABB(Ty)e *& 1*rk t* !e d*ne(9uantity *& 1*rk t* !e d*ne(C*'t *& 1*rk t* !e d*ne Tradi'i*nal VS ABB(Bud"etin" UnitTraditi*nal: E/)re''ed a' a +*'t *& &un+ti*nal area' *r ')endin" +ate"*rie', ABB: E/)re''ed a' a +*'t *& )er&*rin" a+ti,itie'(6*+u' *nTraditi*nal: in)ut re'*ur+e', ABB: ,alue-added a+ti,itie'(;rientati*nTraditi*nal: utili0ed and unutili0ed +a)a+ity ?an"kah# Dala ABB(E'tiate' ne/t )eri*d-' e/)e+ted )r*du+ti*n and 'ale' ,*lue' !y indi,idual )r*du+t' and +u't*er'(6*re+a't the deand &*r *r"ani0ati*n a+ti,itie'(Cal+ulate the re'*ur+e deand' t* )er&*r the *r"ani0ati*nal a+ti,itie'(Deterine the a+tual re'*ur+e 'u))ly t* eet the deand'(Deterine a+ti,ity +a)a+ity