Penerapan Time-Driven Activity Based Costing Pada Perhitungan Harga Pokok Produk Jasa Di Pt Ernest Advisory

Abstract

This research aimed to calculate the cost of the product PT Ernest Advisory services using Time-Driven Activity Based Costing (TDABC). TDABC is a method of calculating the cost-based activity that is controlled by time so the cost of goods produced to be more accurate. The method used in this research is a case study in PT Ernest Advisory using data from 2015. Based on these data, the authors calculated the cost of using TDABC. Calculations using TDABC generate product cost services Tax Audit and Tax Objection Rp 14,260,620, Monthly Tax Compliance Rp 5.03328 million, Tax Appeal Rp 18.981 million, Tax Review Rp 12,920,700 and Rp Transfer Pricing Documentation 13.5201 million.

Analysis of Time Driven Activity Based Costing Implementation in Calculation of Cost Efficiency Level Capacity in Government Agencies (Case Study of KPP Pratama Binjai)

“…In identifying activities, companies must be able to sort out the activities carried out in producing a product and determine the costs consumed by these activities ( After analyzing the activities of the Account Representative and Service Section Executor, the next step is to determine the estimated execution time of each activity that has been determined. Determination of the estimated time required to carry out activities is carried out to determine the time capacity needed so that it can calculate the rate for each activity later (Kristina & Faliany, 2016). In determining the estimated execution time of each activity, this is done through direct observation or through interviews/surveys of all samples, both Account Representatives and Service Section Executives (Kaplan & Anderson, 2007).…”

“…generated by the organization can be maximized. The application of TDABC helps in identifying the efficiency of the activities carried out and the costs incurred (Kristina & Faliany, 2016). The TDABC model is considered very effective because it is able to capture and report cost data for each activity carried out (Stouthuysen et al, 2014 This shows that there is still quite a lot of room in maximizing the efficiency level in the five samples.…”

Implementasi Time Driven Activity Based Costing (TDABC) Dalam Penentuan Tarif Rawat Inap Pada Klinik Aisyiyah Asy-Syifa’ Wuluhan Jember

“…Akan tetapi saat ini pihak Klinik Aisyiyah Asy-Syifa Wuluhan dalam menetapkan tarif masih menggunakan metode benchmark atau hanya berdasarkan perbandingan dengan para pesaing sedangkan dalam perhitungan biayanya masih menggunakan metode tradisional. Pada metode biaya tradisional, biaya overhead dihitung berdasarkan unit level activity drivers, yaitu dalam satuan unit yang diproduksi, jam kerja langsung serta jam kerja mesin (Kristina & Faliany, 2016). Metode biaya tradisional akan menghasilkan informasi biaya yang tidak akurat sehingga akan menimbulkan distorsi.…”

The Time-Driven Activity-Based Costing Than Hotel Management Methods For Determining The Cost Of Hotel Room Service? (Case In The Grand Nanggroe Hotel Banda Aceh)

“…This method is usually widely used in service companies that use many activities in their business processes. In Kristina & Faliany (2016), it is stated that there is a requirement for a company to apply the TDABC method in its operations, which is to haveproduct diversityandconsumption ratio. Martusa (2010) in (Satria, 2016) reveals that the traditional cost system is still widely used by companies even though it provides difficulties when calculating production costs.…”