Open AccessPENERAPAN TIME-DRIVEN ACTIVITY-BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK USAHA JASA UNIXON
Author(s) -
Astrid Anastasya Jovanka,
L. Jade Faliany
Publication year - 2017
Publication title -
jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2580-9792
pISSN - 1978-8029
DOI - 10.25170/jara.v11i1.49
Subject(s) - activity based costing , product (mathematics) , business , consumption (sociology) , tariff , government (linguistics) , cost driver , cost accounting , work (physics) , total cost , computer science , marketing , accounting , engineering , mathematics , mechanical engineering , social science , linguistics , philosophy , geometry , sociology , international trade
The purpose of this paper is to calculate branding consultant cost using Time-Driven Activity-Based Costing (TDABC). TDABC calculate cost based on activity that is controlled by time. The method that is used in this research is a case study in Unixon, a small business that works in the field of branding, using data from 2016. Interviews were conducted. The cost and activity database was analyzed. The results of this research show that TDABC can be applied in this Company because it qualified the requirements; diversity in product and different time consumption ratio for each product. TDABC provided more accurate cost information by calculating all costs; cost to make and cost to sell. Implementation of TDABC also show time capacity utilization by comparing actual labor hours and work hours that is controlled by government regulation. By understanding this condition, the owner is able to evaluate the amount of job that is done, time consumption, and employee who is involved. To implement TDABC, the Company must consider each steps needed from identifying activity, assign cost to activity, calculate tariff per activity, to calculate cost of product.