Automotive Manufacturing Industry usually known implementing all six sigma method and lean manufacturing. However, actual practicality in the world of manufacturing, there are a lot of factors contributes that become the challenge to the ideal of lean production line. Not exclude those factors, there is no methods to identify the possible lost cost by the factors. This research is to identify the used-and un-used capacity exist in production line that considering factors affecting the production line at real time. Time-driven activity-based costing (TDABC) is identified as one of the powerful tools to analyze the actual condition of production. Cost-driver rate is defined in Phase 3 where the highest capacity cost rate calculated is RM0.67 per minutes which involving Station 3, Station 5, Station 7 and Station 8. The least capacity cost rate is RM0.33 per minutes recorded by Station 0(Preparation), Station 2 and Station 6. Ten time equations for each station at trim line is developed. During the development of time equation, criticality of Station 7 when it became the only station affected with all thirteen factors listed can be seen as station that needed focus for improvement or target for lean manufacturing. In regards of the relevancy of applying Time-Driven Activity-Based Costing, as a whole, TD-ABC can be used to identify the estimation capacity used either over or under-used. Not only un-used capacity is identified, but result shows Station 0 is over-used by 2932 minutes equals to RM967.56. Therefore, based on the result obtained, station with over-used capacity and several stations with under-used capacity gives a clear overview to the management of the company for better investment strategy.

Malaysia is one of the largest producers and exporters of palm oil in the world, accounting for 11% of the world's oils & fats production and 27% of the export trade of oils & fats. Oil palm tree will start bearing fruits after 30 months of field planting and will continue to be productive for the next 20 to 30 years. Thus, a proper costing method is very important in order to have a clear picture of its profit loss and gain for the next 20 to 30 years. The aim of this work is to apply the activity based costing (ABC) as a method of cost estimation for the palm oil plantation. The ABC has been applied to analyze the costing for every activity involved in the palm oil plantation. The actual cost information of each activity has been obtained through a process flowchart. Other than that, proper cost driver has been assigned in order to obtain the actual manufacturing cost of an oil palm plantation. The expected monthly manufacturing costs of xxx company has been calculated which is MYR 494303.04 and consequently the accurate profitability can be achieved. Accurate profitability is the most important factor for the management to identify the money that process in order to maintain rapid but sustainable growth. Therefore, ABC has assigned actual cost information and proper cost drivers for each of the activities being involved and it makes the company’s profitability more accurate.

Library system encourages and offers a number of opportunities to access the resource of desired information. Nonetheless, there is a problem in the current practice in library system which do not explain the relation between supplied resources and practical capacity. To view it in the form of unused capacity, they should establish capacity cost rates (CCR). In efforts to support in reducing costs and divert the workforce for far more important activities, unused capacity analysis is ultimately critical in forecast planning. This work aims to develop a new costing system for optimization of capacity utilization in library system. Time-driven activity-based costing (TDABC) was applied in UMP library. While TDABC can enhance costs control for a range of library processes, it only focuses on acquisition and cataloging processes in this work. The analysis of data is carried out through four steps which are process mapping, time equation, CCR and forecast analysis. In this work, the total unused capacity at the acquisition center, in both local and overseas are 2,700,32 and 7,199,83 minutes. While in cataloging center, the total unused capacity are -393.05 and 5,468.35 minutes in local and oversea material respectively.

This work deals with the palm oil plantation which is not utilizing the available data to be used as reference to measure the degree of abnormal observation. There are no assessment tools to quantify the degree of seriousness of abnormal observation. When a palm oil plantation is ignoring the optimization of the factors contributing to the problem, they might produce lots of waste. The objective of this work is to measure the degree of abnormality using Mahalanobis Taguchi System (MTS) and to diagnose the parameters that influence the system. MTS is a method used for identifying or to see the pattern in decision making. The main principle MTS is to choose a group of variables and achieve optimization of the factors that contributes to the problem by embodying with Mahalanobis Distance. From the results, the degree of abnormality was successfully measured using the MTS method. There are 5 sample blocks that belong in the abnormality group; PR16 B3, PR17 C5, PR15 A5, PR16 B5 and PR17 C4. The acquired result indicates that interrow weeding is the parameters that most influence the process flow in plantation. This variable contributes to 25% of the abnormal data. It can be concluded here is this parameter need to be diagnosed by increasing the dosage of interrow weeding so that the harvesting output performance can be improve.

Palm oil is one of the agricultural commodities most marketable in the world. The Malaysian palm oil industry is undoubtedly the pride of the country. There are few problems in this plantation at present, which do not represent a time frame to measure operations deviation, a rate establishment did not properly explain the connection between supplied assets and functional capacity and a method for tracking unused capacity was not available to the manager. This work aims at developing a new costing model specifically for ramp areas for improved precision. Time-driven activity-based costing (TDABC) is introduced because it can measure time output effectively, correctly identify idle energy and separately list the unused capacity. Costing based on time activity has been implemented. It also offers a better understanding of operating instruments and associated costs when assessing processes and promoting improvements in quality. There are three main divisions in the plantation in Pahang. The maximum utilized ramp capacity and the level of capacity cost rate (CCR) were successfully established with 4800 minutes and 1.00 RM / minute respectively. Finally, the manager finds the unused capability that can be used to improve ramp-resource management on a regular basis. However, the unused capacity created in ramp activities is not present in this case study.