ABC Training Center (ATC) adalah suatu organisasi yang memfasilitasi pembelajaran personal dalam suatu kelompok pembelajaran yang dilengkapi dengan materi pendukung pelatihan sesuai topic pelatihan. ATC menghadapi dua masalah terpenting dalam perusahaan, yaitu system manajemen biaya tradisional dan materi pendukung pelatihan. Dalam penelitian ini, Activity-Based Management (ABM) akan menjadi sebuah alternative dalam manajemen biaya perusahaan dengan tujuan perusahaan dapat menghitung biaya pelatihan dengan lebih tepat dan akurat, terutama dalam perhitungan biaya overhead. Sistem ABM telah dikembangkan untuk memberikan sebuah representasi dari peran kegiatan-kegiatan operasional dalam pelatihan dengan lebih akurat. Sistem ABM menjadikan aktifitas dalam pelatihan serta pengaruh kegiatan tersebut dalam biaya pelatihan (Gupta & Galloway, 2003). Materi pendukung pelatihan di ATC tidak terintegrasi dan tidak mendukung untuk materi Olimpiade Matematika. Dalam thesis ini, peneliti akan menggunakan sebuah journal Mathematics Graph Labeling (MGL) (A. Parestu, 2008) sebagai materi pelatihan yang baru untuk mendukung materi Olimpiade Matematika saat ini. ABC Training Center (ATC) is an organizational environment that facilities individual learning in group with training package supported materials based on the subject of training project. The two problems of ATC that will be researched are traditional cost management system and existing training package support materials. In this research, Activity-Based Management (ABM) will be an alternative cost management in order to accurately calculate training project costs, especially overhead costs. ABM system was developed to provide a more accurate representation of activities performed in the training project actually its cost. ABM systems examine training activities to determine their effects on costs (Gupta & Galloway, 2003). ATC training packages support materials is not well integrated and not support Olympiad curriculum theory. In this research, researcher will use a mathematics Olympiad subject: Mathematics Graph Labelling (A. Parestu, 2008) as a new alternative training package support material in ATC training package. By viewing an ABM system as an enabler to improve the ATC training operations decision-making and using Mathematics Graph Labeling as an integrated materials to improve the ATC training support materials quality and competitiveness, researcher will give results that these systems enable an operations manager to enhance the quality of ATC training package. |