filosofi cc - kegiatan cost control
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7/23/2019 Filosofi CC - Kegiatan Cost Control
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PT ADHI KARYA (PERSERO) Tbk
BIRO SDM & KESISTEMAN
BIRO PEMBINAAN PRODUKSI
C o s
t R e d u c
t i o n
PELATIHAN COST CONTROLPELATIHAN COST CONTROL
versi 2000versi 2000
FILOSOFI COST CONTROLFILOSOFI COST CONTROL
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1 SIAPKAN RAP DAN RAB A!AL
2 MEMB"AT #ORM"LASI COSTCONTROL
$ OLAH DATA MELIP"TI %
COLLECTIN DATA
'ERI#IKASI
ENTRY DATA
PROSES KEGIATAN COST CONTROLPROSES KEGIATAN COST CONTROL
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1 PER"BAHAN O'ERMINDER 'OL"ME (Y *+ *,)
HARA SAT"AN (-)
METHODE KER.A (*+)
RE!ORK DAN PEKER.AAN LAIN/LAIN (*,)
2 RECORD/RECORD
RECORD O'ERMINDER BIAYA ("PAH BIAYA"M"M)
RECORD O'ERMINDER BAHAN
RECORD O'ERMINDER ALAT
RECORD S"B KONTRAKTOR
YANG DIDETEKSIYANG DIDETEKSI
DALAM COST CONTROLDALAM COST CONTROL
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H"B"NANH"B"NAN RAP & LRRAP & LR
PERUBAHAN
L/R
EXTERN
INTERN
VOLUME
VOLUME
H. S.
Z’
Z”
Y
RAB
RAP
PENGARUH
EXTERN
(SELISIH)
RAP Z’
RAP Z”
X RAP X
PENGARUH
INTERN
(PENJUMLAHAN)
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2. Realisasi Saat Ini Mencari Prestasi & Biaya
3. Realisasi s/d Saat Ini Komulatif Prestasi & Biaya s/d Kini
4. Perubahan da Pen!elasan " Men#a$a ter!adi
Perubahan " % $ah % lat % Biaya mum
% Bahan % Sub'. Rencana Sisa s/d (hir Sisa RP & RB
CARA MENGEVALUASICARA MENGEVALUASI
RP
RB). Rencana
*al
+. Membuat Re(omendasi ntu( $aya Mem$ertahan(an /
Menin#(at(an ,/R *al
-. Rencana Sisa s/d (hir Pada PosisiSaat Ini
RP
RB
1 2 3
45 6
CROSSCHECK#ORM"LA
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1. Pembuaa! C"# C"!$"% P$"&e'
2. K"%e'(!) Daa * +e$(,('a#( * E!$& Daa
3. Cea' La-"$a! C"# C"!$"% E/a%ua#(
4. Pe$uba0a! Cu O,, RAP
5. Pe!aaa! Pe'e$aa! S(#a
6. Pe!aaa! S(#a Ba0a!
. A!a%(#a Pe'e$aa! Mua'0($
. S(#a ua!) a!) Be%um D(%a-"$'a!
7. Memba!(!)'a! Daa C"# C"!$"% De!)a! Daa A8ua%
D(%a-a!)a!
19. Pe$0(u!)a! S(#a RAP Se#ua( De!)a! Pe'e$aa! N&aa
11. E/a%ua#( Da! Re'"me!a#(
12. Pe!))abu!)a! C"# C"!$"% P$"&e' 'e D(/(#(
KEGIATAN COST CONTROLKEGIATAN COST CONTROL
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1 Peb3435 C6s4 C654r67 Pr68ek Ses3i 9e5:35 3537 C6s4 C654r67 835: s93; 393
Ber93s3rk35 Bk Bir 835: s93; 9is3;k35 835:9ike76<6kk35 sbb %
/ "<3; / Sb K654r3k46r 935
/ B3;35 / Bi383 "
/ Per373435/ Pebeb3535
"54k <eb3435 C6s4 C654r67 i5i 9i<er7k35 %
3 Pe3;335 3k35 3537 C6s4 C654r67
b Pe3;335 Bk Bir
= Diske44e Bk Bir
9 Pe5:3s335 S6>4?3re 835: 9i<3k3i
e O<er34i5: C6s4 C654r67 Sis4e Ter<39
D373 ;37 i5i <er35 C6s4 C654r677er seb3:3i <e73ks353 ke:i34359373 e3skk35 9343 Bk Bir ke 9373 C6s4 C654r67 s35:34bes3r 935 9i<er7k35 ke4e7i4i35 ser43 ke@e7i35 D3ri ke:i3435 i5i
KEGIATAN COST CONTROLKEGIATAN COST CONTROL
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2 K67ek4i5: D343 'erik3si E54r8 D343
3 K67ek4i5: D343
Suatu (e#iatan men#um$ul(an data%data realisasi yan# ter!adi
dila$an#an yan# dibuat oleh masin#%masin# $etu#as ter(ait.
b 'erik3si
Suatu (e#iatan $emeri(sanaan/$en#ece(an $erhitun#an mau$un
(eabsahan data%data yan# diterima sesuai den#an (aidah%(aidah
a(untansi dan (aidah%(aidah matematis.
= E54r8 D343 Suatu (e#iatan memasu((an data%data (e dalam a$li(asi ostontrol
yan# ada setelah dila(u(an Kole(tin# ata dan 0eri1(asi sesuai
den#an $ostin# yan# telah diteta$(an.
KEGIATAN COST CONTROLKEGIATAN COST CONTROL
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Ke:i3435 K67ek4i5: D343 'erik3si E54r8 D343 i5i Me7i<4i
%/ Pe5:<735 9343 835: 4er@39i 9i73<35:35 835: 9ib34
67e; <e4:3s/<e4:3s 4erk3i4 3543r3 73i5 %
3 SOESI ("<3;)
b L6:is4ik (B3;35 4er3sk DPB 935 Sis3 B3;35)
= Per373435 (A734 4er3sk 43si 3734 LHO se?3 3734) 9 Ker35i (Pebe7i35 T53i)
e Beri43 A=3r3 Sb K654r3k46r
> Beri43 A=3r3 Perb3;35A99e59 K654r3k
KEGIATAN COST CONTROLKEGIATAN COST CONTROL
/ D343/9343 4erseb4 9ik<7k35 67e; Ker35i 54k
9ib34k35 <er4e7335rek3<i473si 935 se735@45839i<eriks3 67e; SI 935 SOE/ D3ri ;3si7 i4 se735@4583 67e; C6s4 C654r677er 9i73kk35
verik3si .ik3 s93; be53r 3k3 9343 4erseb4 9ie54r8 ke 9373
>6r34 C6s4 C654r67 67e; 6<er346r
/ Se735@4583 9i73kk35 <e5:e=ek35 ses3i 9e5:35ek35ise 835: 393 9373 3537 6<er34i5: C6s4
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$ Ce43k L3<6r35 C6s4 C654r67 &
Ev373si
O<er346rC6s4 C654r677er e5=e43k 73<6r35
beser43 ev373si583
Meb3=3 ;3si7 <ri54 64 935 ;3si7 ev373si583
Me58er3;k35 ke<393 Ke<373 Pr68ek & SOE
KEGIATAN COST CONTROLKEGIATAN COST CONTROL
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Perb3;35 C4 O RAP
$abila $erencanaan $roye( yan# ada sudah tida( sesuaiden#an (ondisi yan# ada misalnya " item%item dalam Bu(uBiru sudah berubah sehin##a rencana tersebut tida( mun#(inuntu( dila(sana(an ma(a $erlu dila(u(an ealuasi (embaliterhada$ $ro#ram (er!a sisa $e(er!aan den#an tu!uan teta$
men#acu (e$ada hasil a(hir minimum beru$a laba yan# sesuaiden#an rencana (er!a a*al.
aluasi tersebut menyan#(ut "
% Metode (er!a
% Mutu
% 5a(tu
% Biaya
Perubahan ut o6 RP dinyata(an dalam Berita cara dandientry (e dalam a$li(asi ost ontrol oleh ost ontroller.
7asil cut o6 beru$a $ro#ram (er!a yan# men!adi acuan $eriodeberi(utnya.
KEGIATAN COST CONTROLKEGIATAN COST CONTROL
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F D343 Peker@335 Sis3Peker@335/<eker@335 835: be7 9ise7es3ik35 <393 s34 <eri69e
4i5@335 4er4e54 ses3i 9e5:35 v67e k654r3k 835: 393 3439i93s3rk35 343s 3359ee5 k654r3k 835: 4e73; 9is3;k35 67e;<i;3k <ei7ik <r68ek 343 835: e?3ki7i se=3r3 s3;
"54k 3ks9 4erseb4 9i343s 9i<er7k35 %
3 Re37is3si 6<53e 835: 737
b Pri54 64 C6s4 C654r67 835: 4er3k;ir
= 3b3r/:3b3r 835: ber73k 4er3k;ir 9 Beri43 A=3r3 A359ee5 K654r3k @ik3 393
Ke:i3435 i5i 9i73ks353k35 67e; SOE 935 SI 9ib354 67e; <3r3s43> 835: 4erk3i4 9e5:35 <erse4@35<e5:es3;35 67e; Ke<373Pr68ek 9i353 ke:5335583 54k e5:e43;i sis3 <eker@335835: 393 835: 4erk3i4 9e5:35 keb4;35 sis3 ?3k4 <e73ks35335
3<5 sis3 bi383 835: 9i<er7k35H3si7 93ri ke:i3435 i5i ber<3 %
/ .e5is Peker@335
/ '67e Peker@335
/ S3435 Peker@335
D343 <eker@335 sis3 835: 9i=e43k 67e; C6s4 C654r677er e5@39i
3=35 berik4583 9373 <e5:3bi735 <eri69e berik4583
KEGIATAN COST CONTROLKEGIATAN COST CONTROL
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G D343 Sis3 B3;35
Material yan# sudah dibeli/dibayar(an teta$i belum di$restasi(an atau
belum di#una(an seluruhnya dimana sisa bahan ini di$erhitun#(anseba#ai tambahan modal (er!a didalam $erhitun#an ,/8 $roye(. Sisabahan ini harus mencermin(an (ondisi yan# sudah terins$e(si yan#disertai identi1(asi. $abila sisa bahan tersebut sudah tida( ter$a(aila#i da$at dimutasi(an (e $roye( yan# memerlu(an bahan se!enisden#an cara men#%alih biaya(an.
"54k ;37 4erseb4 9i343s 9i<er7k35 %
a. Kartu stoc( #udan# yan# muta(hir yan# mencantum(an sisabahan
yan# nyata 9bu(an sisa bahan teoritis:
b. Print out ost ontrol
Ke#iatan ini dila(u(an oleh ba#ian lo#isti( $roye( dan iisi yan#
sebai(nya dila(u(an setia$ a(hir bulan. 7asil dari (e#iatan ini adalahBerita cara 8$name Sisa Bahan yan# disah(an oleh Ke$ala Proye( danMana#er Produ(si/st. Ren. al.
ata sisa bahan oleh ost ontroller dientry (e dalam a$li(asi ost
ontrol Proye(
KEGIATAN COST CONTROLKEGIATAN COST CONTROL
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A537is3 Peker@335 M43k;ir
A537is3 <eker@335 835: s93; 9ises3ik35 9e5:35 <erb3;35 re5=353
ker@3 (re/<735) 835: 9iseb3bk35 re5=353 835: 393 4i93k ses3i 9e5:35k659isi 835: 393 (73<35:35 3<5 sber 9383583) 3k3 9i<er7k35re5=353 ker@3 b3r 835: e5:3kib34k35 <erb3;35 3537is3 <eker@335Re5=353 ker@3 b3r 4erseb4 54k e58s5 RAP b3r b3ik e5:e53ik6esie5 3<5 ;3r:3 s3435583 935 ;3si7583 4i93k e5ib7k35393583 <e5r535 73b3 835: 4e73; 9ire5=353k35 se@3k 3?37
"54k ;37 4erseb4 9i343s 9i<er7k35 % 3 Me469e ker@3 43k;ir
b Ev373si ;3r:3 s3435 @39i (<3; b3;35 3734) 3si5:2 <eker@335
= Bk Bir seb3:3i <eb359i5:
Ke:i3435 i5i 9i73ks353k35 67e; SOE 935 SI 9ib354 67e; <3r3 s43>583835: ke9i35 9is3;k35 67e; Ke<373 Pr68ek
H3si7 93ri ke:i3435 i5i %
A537is3 43k;ir (BE/02) seb3:3i b3:i35 93ri C4/6 RAP 835:sek37i:s seb3:3i 3=35 re5=353 ker@3
C6s4 C654r677er 3k35 e73kk35 e54r8 3537is3 b3r 9i93s3rk35 <393Beri43 A=3r3 835: s93; 9is83;k35 67e; K3<r6 & M:r Pr69ksi
KEGIATAN COST CONTROLKEGIATAN COST CONTROL
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Sis3 H435: Y35: Be7 Di73<6rk35
Se3 ;37 835: s93; 9i<res43sik35 3<5 9ibi383k35 4e43<i be79iker@3k359ib383rk35 ke<393 835: bers35:k435 835: ke5:ki5359i<er:53k35 54k ke<er735 73i5Se;i5::3 <393 s334 <e73<6r35 4erseb4 5=7 393583 73b3 se 835:353 ke7i;3435583 3si; ses3i re5=353 3?37 <393;37 ke5834335583 4i93k9eiki35H435: bis3 4er@39i k3re53 % 3 Pres43si 8: s93; 9iker@3k35 935 9i3ki ber3r4i bi383 s93; ses3i 9:
<res43si835: 9i;3si7k35 4e43<i 6<53e i54er5 be7 se7es3i
b S93; 9i6<53e ses3i 73<35:35 4e43<i be7 9ib383rk35 ke<393<i;3k 835:
bers35:k435 b3ik ber<3 <3; b3;35 <er373435 3<5 Sb/K654r3k46r = A93 k373583 s93; 9ib383rk35 67e; K3546r Divisi 4e43<i be7
9ib383rk35 67e;<r68ek ke<393 <i;3k 835: bers35:k435
9 A93583 k6i4e5/k6i4e5 9e5:35 <i;3k eJ4er5Ev373si 4er;393< ;435:/;435: 4erseb4 9i343s ;3rs 9i435:k35(4er=3434) 935 9is3;k35 67e; Ke<373 Pr68ek se4i3< <eri69e i5::35Se;i5::3 se7r; ;435: 835: 9i3ki 39373; ses3i 9e5:35 835: 4er=3434D373 ev373si sis3 RAP 835: 9i93s3rk35 343s =4 6 RAP s93;e<er;i45:k35 393583 ;435:/;435: 4erseb4 9i343sD373 ke:i3435 i5i 435::5: @3?3b <ebk35 67e; ker35i 435::5:
@3?3b <e5:e767335 ;435: 67e; Ke<373 Pr68ek
KEGIATAN COST CONTROLKEGIATAN COST CONTROL
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Meb359i5:k35 D343 C6s4 C654r67 De5:35
D343 A=437 Di73<35:35Ke:i3435 eb359i5:k35 3543r3 9343 835: 393 9i C6s4 C654r67 9e5:35835: 393 9i 73<35:35 e5@39i 4:3s SOE & SI
Pe5:e=ek35 i4 9i73k3k35 se=3r3 <eri69ik 935 k654i58 se;i5::393<34 9isi<7k35 <r6:ressv67e <eker@335 835: s93;9i73ks353k35
A<3bi73 393 <e58i<35:35 9i93s3rk35 373s35/373s35 4ek5is 3<5
565 4ek5is 835: e58eb3bk35 <eker@335 43b3;kr35: <er79i73<6rk35 935 9is3;k35 67e; Ke<373 <r68ekD3ri ;3si7 ev373si v67e <eker@335 4erseb4 93<34 9i@39ik35 93s3r
835: s3; 54k e58s5 <eker@335 43b3;kr35: 3<5 sis3RAP 9e5:35 9eiki35 <er7 9i=3434 9373 Beri43 A=3r3 835: resi835: 9is3;k35 67e; <ei7ik <r68ek 3<5 k65s7435 <e5:3?3s935343 <e53593435:35 k654r3k
"54k e<er93; eb359i5:k35 9343 C6s4 C654r67 9e5:35 93433=437 9i73<35:35 3k3 <er7 393583 %
/ Pe43738 64 <eker@335 835: e58343k35 v67e <eker@335 b3ikv67e re5=353 3<5 re37is3si
/ 3b3r/:3b3r 738 64 835: 4eri9e54ik3si
"54k ke:i3435 i5i 9i73ks353k35 67e; SIS 935 C6s4
C654r677er
KEGIATAN COST CONTROLKEGIATAN COST CONTROL
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10 Per;i45:35 Sis3 RAP Ses3i De5:35 Peker@335 N8343
Ke#iatan ini meru$a(an ealuasi yan# sudah didasar(an $ada (e#iatan
sebelumnya yaitu "
% ata $e(er!aan Sisa 94:
% ata Sisa Bahan 9':
% nalisa Pe(er!aan Muta(hir 9-: % Sisa 7utan# ;an# Belum ila$or(an 9+:
% Membandin#(an ost ontrol en#an ata ctual ila$an#an 9<:
H3si7 ke:i3435 i5i ber<3 %
a. Metode (er!a $e(er!aan sisab. =ad*al *a(tu $enyelesaian $e(er!aan sisa
c. RP $e(er!aan sisa
d. Berita cara Pe(er!aan Sisa
Ke#iatan ini dila(u(an oleh Ka$ro / S8
KEGIATAN COST CONTROLKEGIATAN COST CONTROL
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PERAN COST CONTROL DI PROEKPERAN COST CONTROL DI PROEK
Kee$a!)a! :
1 : Membua K"!#e-
2 : Ta!))u!) ;a<ab
3 : K""$(!a#(
4 : Me%a'#a!a'a! Ke)(aa!
5 : Meme$('#a6 : Me!&euu(
Ka-$" : Ke-a%a P$"&e'
SOE : S(e O,,(8e E!)(!ee$(!)
GSI : Ge!e$a% Su-e$(!e!e!
ASPL=PEL : A#(#e! Pe%a'#a!a=
Pe%a'#a!a
DFM : D$a,me!
S+R : Su$/e&"$
PMT : Pe!)a<a# Muu
NOJENIS
KEGIATANKAPRO SOE GSI
ASPL/
PELDFM SVR PMT
1. P!"#$%$& '' P*+ ,.-..
,.K0+%&2 3$%$ 4 56+$7 4
E&%* 3$%$ . ,.-. 8.
-. '%$+ L$9$& 1.
. D$%$ P+:$$& S7$ ,.. 1.-.8. 8.
. D$%$ S7$ B$;$& ,.. 1.-. 8.
<. A&$07$ P+:$$& M#%$+; ,.. 1.-.8. 8.
=.S7$ H#%$&2 *$&2 "0#!
30$9+$&1.,.-..
>.M!"$&3&2+$& '7% '&%0
3&2 D$%$ A?%#$0 L$9$&2$&,.. 1.-.8.
1@. P;%#&2$& S7$ RAP 77#$3&2 9+:$$& &*$%$
,.. 1.-.8. 8.
8. E5$0#$7 '#% O66 RAP ,.. 1.-.8. 8.
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PERAN COST CONTROL DI PROEKPERAN COST CONTROL DI PROEK
Kee$a!)a! :
1 : Membua K"!#e-
2 : Ta!))u!) ;a<ab
3 : K""$(!a#(
4 : Me%a'#a!a'a! Ke)(aa!
5 : Meme$('#a6 : Me!&euu(
>TS : >ua!(& Su$/e&"$
LGT : L")(#'
KRN : Ke$a!(
MNK : Me'a!('
OP MSN : O-e$a"$ Me#(!
CC : C"# C"!$"%
K GDG : Ke-a%a Gua!)
DCC : D"8ume! C"!$"%
Ce!e$
NOJENIS
KEGIATANTS LGT KRN MNK OP.MSN '' K. GDG D''
1. P!"#$%$& '' P*+ 1.8
,.K0+%&2 3$%$ 4 56+$7 4
E&%* 3$%$ 8 8 8. 8 8 8 8
-. '%$+ L$9$& 1.,.8.
. D$%$ P+:$$& S7$ 8 8
. D$%$ S7$ B$;$& 8 8 8 8
<. A&$07$ P+:$$& M#%$+; 8 8 8 8
=.S7$ H#%$&2 *$&2 "0#!
30$9+$&
>.M!"$&3&2+$& '7% '&%0
3&2 D$%$ A?%#$0 L$9$&2$&8 8
81@. P;%#&2$& S7$ RAP 77#$3&2 9+:$$& &*$%$
8. E5$0#$7 '#% O66 RAP 8 8 8
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