scholarly journals Analisis Cost-To-Serve Dan Customer Profitability Dengan Time-Driven Activity-Based Costing

2020 ◽  
Vol 8 (1) ◽  
pp. 21-33
Author(s):  
Edwina Meilani Hartono
Keyword(s):  
Cost Driver ◽  
Activity Based Costing ◽  
Customer Profitability ◽  
Total Cost ◽  
Cost To Serve

Cost-to-serve adalah pendekatan yang paling penting bagi customer, produk, dan bagaimana mengelolanya dengan biaya yang sesuai. Cost-to-serve menargetkan aspek efisiensi, bauran produk, dan rasionalisasi dalam manajemen customer. Banyak entitas hanya menyadari pendapatan yang dihasilkan setiap customer dan tak mengetahui berapakah biaya yang dikeluarkan guna menjalin hubungan dengan customer. Penelitian ini menjembatani kesenjangan ini dengan mengidentifikasi penggunaan informasi cost-to serve dan analisis profitabilitas customer. Penelitian dilakukan dengan metode case study dan pendekatan kualitatif. Total cost-to-serve bisa didapatkan dengan mengalikan cost driver rate dan tingkat penggunaan aktivitas actual untuk tiap customer. Ada enam customer yang tidak menguntungkan atau menghasilkan customer loss dengan empat pabrik dan dua orang sesama distributor dengan rata-rata satu kali transaksi. Keputusan strategis mengenai pemilihan customer yang tepat bagi PT X yaitu: (1) Menerapkan diferensiansi harga ketika sepi proyek karena penjualan PT X bersifat musiman dan (2) Membuat kerjasama dengan ekspedisi untuk memaksimalkan penjualan ke luar kota karena strategi untuk melayani pembelian ke luar kota adalah strategi yang menguntungkan.

scholarly journals Measuring customer profitability through time-driven activity-based costing: a case study at hotel x Jogjakarta

2017 ◽  
Vol 34 ◽  
pp. 08004 ◽  
Author(s):  
Garry Billy Ardiansyah ◽  
Bambang Tjahjadi ◽  
Noorlailie Soewarno
Keyword(s):  
Activity Based Costing ◽  
Customer Profitability

scholarly journals A case study on the application of activity based costing on the magnetic inductor

2021 ◽  
Vol 10 ◽  
pp. 195-205
Author(s):  
Nurul Farahin Zamrud ◽  
Sri Nur Areena Mohd Zaini ◽  
Mohd Yazid Abu
Keyword(s):  
Cost Accounting ◽  
Cost Driver ◽  
Production Costs ◽  
Activity Based Costing ◽  
Economic Reality ◽  
Abc Method ◽  
The 1960S ◽  
The Moment ◽  
The Cost

Speedy improvements in cost accounting since the 1960s have been noticed, particularly after the 1980s, in the percentage of total cost, overhead costs have increased. The problem of overhead allocation was faced by several companies and a disparity between the available methods of overhead allocation was developed. Because of skewed facts about the viability of their orders, goods and clients, traditional cost accounting (TCA) not anymore represents the actual economic reality. Consequently, in the moment of increasingly growing material liquidity and ambiguity, a new costing approach is needed to address the weakness of TCA. The goal of the study is to establish a new costing structure using activity based costing (ABC) method to the magnetic inductor for better precision. The case study is located at electronic industry in Pahang, Malaysia. ABC reports on the costs of manufacturing, selling or funding the goods used in the operations. The job was done correctly by the operator to accomplish the entire mission. The maximum time used by operators is at epoxy application activity which is 44.04% and the smallest is 0.64% at oven curing and boundary inspection activity. The highest amount of cost of capacity is epoxy application activity with MYR 1,665,600.00 and the quantity of material utilized is selected as the cost driver. Since the product required volume is up to 10%, production costs are expected to increase by MYR 4,160,614.85 while the unit product cost is forecast at MYR 0.79. Therefore, ABC is an cost management insightful process and cost control efficient approach.

scholarly journals ACTIVITY BASED COSTING (ABC) PADA INSTITUSI PENDIDIKAN TINGGI (STUDI PADA PTS DI SULAWESI TENGAH)

2020 ◽  
Vol 4 (2) ◽  
pp. 384
Author(s):  
Kisman Lantang ◽  
Gusstiawan Raimanu
Keyword(s):  
Financial Management ◽  
Cost Driver ◽  
Accounting System ◽  
Activity Based Costing ◽  
Cost Component ◽  
Study Program ◽  
Total Cost ◽  
Overhead Cost ◽  
Educational Cost ◽  
Abc Method

Penelitian ini bertujuan untuk menganalisis perhitungan beban pokok penyelenggaraan pendidikan di Universitas Sintuwu Maroso, salah satu Perguruan Tinggi Swasta di Sulawesi Tengah melalui penerapan metode sistem akuntansi manajemen kontemporer Activity Based Costing (ABC). Penelitian ini merupakan penelitian deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, observasi dan analisis dokumen universitas terkait dengan penelitian. Data tersebut kemudian dianalisis dengan menggunakan metode ABC yang diawali dengan peninjauan sistem manajemen keuangan perguruan tinggi, identifikasi proses bisnis dan aktivitas, identifikasi cost component, penentuan cost driver, dan mengalokasikan institution overhead cost ke masing-masing aktivitas serta menghitung besarnya total cost dan variansi biaya antara metode existing terhadap metode ABC. Hasil penelitian menunjukkan bahwa ABC mampu diimplementasikan pada perguruan tinggi melalui pengalokasian biaya aktivitas pada masing-masing program studi secara tepat berdasarkan konsumsi masing-masing aktivitas serta dapat meningkatkan keakuratan perhitungan beban pokok per semester masing-masing program studi dengan terdeteksinya distorsi biaya berupa over/under costing dari metode yang diterapkan selama ini.  The study aims to analiyze the educational cost unit calculation in Universitas Sintuwu Maroso, one of the Private University (PTS) in Central Sulawesi by implementing the contemporary management accounting system through Activity-Based Costing (ABC) method. The study is descriptive with case study approach. Data is collected through interviews, observation and university’s documentation analysis that related to the study. The data then analyzed with ABC Method, which starts with a review of financial management system, identify cost components, determine cost driver, allocate the institution overhead cost on each activities, and calculate the total cost and cost variance between the existing method and ABC Method. The result indicates that the ABC method has accurately allocated activity cost in each study program based on the cost of each activity and also improves the accuracy of educational cost unit calculation per semester due its ability to detect cost distortion in the form of over/under costing from the existing method.

Pengukuran Kinerja Supply Chain Menggunakan Supply Chain Operation Reference (Scor®) (Studi Kasus Koperasi Baitul Qiradh Baburrayyan)

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Raysa Aleyzia ◽  
Hasan Yudie Sastra
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Six Sigma ◽  
Green Beans ◽  
Chain Management ◽  
Total Cost ◽  
Target Value ◽  
Chain Operation ◽  
Cost To Serve ◽  
Supply Chain Operation

Manajemen supply chain yang tidak maksimal akan mempengaruhi kinerja suatu perusahaan. Di Aceh Tengah terdapat suatu koperasi yaitu Koperasi Baitul Qiradh (KBQ) Baburrayyan yang sudah menerapkan manajemen supply chain. Koperasi ini bergerak di bisnis perdagangan biji kopi (green bean). Penelitian ini bertujuan untuk mengukur kinerja supply chain dari KBQ Baburrayyan. Metode yang digunakan adalah SCOR® dengan praktik perbaikan Convergence of SCOR® with Lean and Six Sigma. Target kinerja yang diperoleh untuk total cost to serve adalah sebesar 94,71% dari nilai target 65,00% dan untuk return on supply chain fixed asset adalah sebesar 1,60 dari nilai target 2,50. Hasil yang diperoleh dari penggunaan praktik tersebut adalah terdapat 8 akar penyebab waste di antaranya kurangnya tenaga pengawas, training/briefing belum maksimal, kurangnya kepedulian tentang pentingnya K3, layout yang kurang efisien, belum adanya unit penyuluhan, alat yang masih sederhana, pekerjaan yang monoton, dan tidak dilarang secara tegas.   Supply chain management that is not optimal will affect the performance of a company. In Central Aceh there is a cooperative namely Koperasi Baitul Qiradh (KBQ) Baburrayyan which has implemented supply chain management. This cooperative is engaged in the business of trading in green beans. This study aims to measure the supply chain performance of KBQ Baburrayyan. The method used is SCOR® with the practice of improving Convergence of SCOR® with Lean and Six Sigma. The performance target for total cost to serve is 94.71% of the target value of 65.00% and the return on supply chain fixed assets is 1.60 of the target value of 2.50. The results obtained from the use of the practice are that there are 8 root causes of waste including lack of supervisors, training / briefing is not maximal, lack of concern about the importance of K3, inefficient layouts, absence of extension units, simple tools, monotonous work, and not strictly prohibited.

A Case Study on the Un-Used Capacity Assessment Using Time Driven Activity Based Costing for Magnetic Components

2020 ◽  
Vol 6 (1) ◽  
pp. 18-39
Author(s):  
Areena Zaini ◽  
Haryantie Kamil ◽  
Mohd Yazid Abu
Keyword(s):  
Historical Data ◽  
Manufacturing Sector ◽  
Type I ◽  
Activity Based Costing ◽  
Cost Rate ◽  
Continuous Innovation ◽  
Magnetic Components ◽  
Alignment Process ◽  
Capacity Cost

The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC) at . This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment.

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