Analisa Perhitungan Harga Pokok Produksi Bogie 1014 dengan Metode Time Driven Activity Based Costing (TDABC) Analysis (Studi Kasus Pada Perusahaan Manufaktur Alat Transportasi)

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Rinda Wahyu Aningrum
Renanda Nia Rachmadita
Aditya Maharani

Abstract

One of the companies engaged in manufacturing is a transportation manufacturing company.
This company produces transportation equipment in the form of train. In the calculation of cost of
good’s manu acturing, the company has not considered all the activities that may incur costs. This is
still not accurate and yet detailed. Calculation o cost o good’s calculation sold greatly a ect
the selling price and the profits earned by the company. The calculation of cost of goods manufactured
will be more accurate when using Time Driven Activity Based Costing (TDABC) method. Time Driven
Activity Based Costing (TDABC) is a method used to determine the cost of production that uses two
parameters in the determination, which is the time required to perform a process and the cost of each
unit capacity. On the other hand, TDABC method uses times cost driver so it can give more effective
result and does not cause distortion of cost because time is assume cost. In addition TDABC can
improve the quality of decision making so as to help the management improve it’s strategic planning.
TDABC allows management to charge resource cost directly to the cost object. The calculation of cost
of goods manufacturing using TDABC method obtained value Rp 52.169.080,49 per unit. Profit
product is obtained from the target profit desired by the company. This causes the cost of production
greatly affect the amount of profit.

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