scholarly journals ANALISIS COST-TO-SERVE DAN CUSTOMER PROFITABILITY DENGAN TIME-DRIVEN ACTIVITY-BASED COSTING

2021 ◽  
Vol 5 (1) ◽  
pp. 113
Author(s):  
Edwina Meilani Hartono
Keyword(s):  
Activity Based Costing ◽  
Customer Profitability ◽  
Cost To Serve

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 De lange en moeizame weg naar Customer Profitability Analysis (CPA)

2005 ◽  
Vol 79 (10) ◽  
pp. 495-501
Author(s):  
Michael Corbey ◽  
R. Slagmulder
Keyword(s):  
Activity Based Costing ◽  
Customer Profitability ◽  
Profitability Analysis

Customer Profi tability Analysis (CPA) is een methode om de winstgevendheid van klanten te analyseren. Als basisaanpak dient hierbij Activity Based Costing (ABC) waarna opbrengsten en kosten worden gealloceerd aan klanten. Dit maakt het mogelijk om diagrammen als de customer piramid en de whale curve op te stellen. CPA gaat echter verder: voordat assortimentsbeslissingen worden genomen, dient ook rekening te worden gehouden met de resterende constante kosten, effecten met betrekking tot crossselling, de levensfase van het product en de levensfase van klant. Bij vaststelling van deze effecten stuit men op aanzienlijke (meet)problemen. Dit maakt CPA tot een moeizame exercitie en men dient zich serieus af te vragen of de inspanning de moeite waard is. Het artikel besluit met de bespreking van enige contingentiefactoren die pleiten voor toepassing van CPA (wanneer wel?)

Usulan Time-Driven Activity Based Costing System, Customer Profitability Analysis dan Sistem Pengendalian Internal pada Perusahaan Logistik

2021 ◽  
Vol 8 (01) ◽  
pp. 1-13
Author(s):  
Feny Triagustina ◽  
Lindawati Gani
Keyword(s):  
Content Analysis ◽  
Internal Control ◽  
Cost Allocation ◽  
Descriptive Analysis ◽  
Performance Theory ◽  
Price Setting ◽  
Activity Based Costing ◽  
Customer Profitability ◽  
Product Cost ◽  
Profitability Analysis

ABSTRACT This research aims to answer the problem arising in PTX, a logistic services company, that never achieved target profit over five past years. This study is conducted using a case study with a qualitative research method. The data are analysed using descriptive analysis and content analysis techniques based on performance theory. Results shows that PT X cannot achieve target profit due to inaccurate allocation of product cost and inaccurate price setting. To improve product cost and price setting accuracy, this research recommends PT X to conduct Customer Profitability Analysis, apply Time-Driven Activity Based Costing to cost allocation and apply internal control system. ABSTRAK Penelitian ini bertujuan untuk menjawab permasalahan yang terjadi di PT X yang bergerak di industri jasa logistik. PT X belum pernah mencapai target laba sejak lima tahun terakhir. Strategi penelitian yang digunakan adalah studi kasus dengan metode penelitian kualitatif. Penelitian ini menggunakan teknik analisis data yaitu descriptive analysis dan content analysis berdasarkan performance theory. Hasil penelitian ini menunjukkan bahwa PT X tidak dapat mencapai target laba dikarenakan adanya alokasi biaya yang tidak memperhitungkan biaya tidak langsung dan penentuan tarif yang tidak didasarkan oleh perhitungan harga pokok penjualan. Untuk keakuratan alokasi biaya dan penentuan tarif, penelitian ini memberikan usulan pada PT X untuk melakukan Customer Profitability Analysis, menggunakan Time-Driven Activity Based Costing untuk alokasi biaya serta menerapkan sistem pengendalian internal.

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 Time-Driven Activity-Based Costing Systems for Marketing Decisions

2019 ◽  
Vol 14 (1) ◽  
pp. 191-207
Author(s):  
Yonpae Park ◽  
Sungwoo Jung ◽  
Yousef Jahmani
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Activity Based Costing ◽  
Customer Profitability ◽  
Managerial Decision ◽  
Traditional Management ◽  
Price Differentiation ◽  
Different Types ◽  
Marketing Costs ◽  
Two Parameters

AbstractThe activity-based costing (ABC) systems emerged as a management accounting innovation in the mid-1980s in response to dissatisfaction with traditional management accounting techniques and heightened international competition. Although ABC provides many advantages for managerial decision making, ABC tends to be outdated due to its limitations and is substituted by the time-driven activity-based costing (TDABC) systems. TDABC requires estimates of only two parameters: how much it costs per time unit of capacity to supply resources to activities and how much time it takes to perform each activity. TDABC allows incorporation of variation in the time demands made by different types of processes and consequently the representation of all possible combinations of activities that a process performs. This paper uses TDABC to calculate marketing costs and describes TDABC as a useful technique to reduce marketing resource costs and to support effective marketing decision making in various contexts such as marketing processes restructuring, marketing mix choices, customer profitability and price differentiation for customer classes.

scholarly journals Managing customer profitability to improve corporate performance in PSF

2017 ◽  
Vol 15 ◽  
pp. 316-324
Author(s):  
Antonella Cugini ◽  
Silvia Pilonato
Keyword(s):  
Cost Accounting ◽  
Professional Service ◽  
Accounting System ◽  
Service Firms ◽  
Activity Based Costing ◽  
Customer Profitability ◽  
Professional Service Firms ◽  
Value Drivers ◽  
Profitability Analysis ◽  
The Cost

The paper discusses issues related to cost accounting systems and customer profitability analysis in professional service firms (PSFs), which have rapidly increased in Europe during the last decade. Because few research studies on cost accounting and customer profitability in PSFs have been reported, one of the main paper’s contributions relies on exploring the informative advantages of activity-based costing (ABC) compared to the cost centre accounting system. The research methodology used is a case study in which it is possible to investigate the link between the PSF’s costs and pricing/value drivers through service attributes and customer profitability analysis. The main findings show that the ABC system strongly supports the management of the cost–value relationship

Cost‐to‐serve measurement and customer profitability analysis

2008 ◽  
Vol 19 (3) ◽  
pp. 389-407 ◽  
Author(s):  
Reinaldo Guerreiro ◽  
Sérgio Rodrigues Bio ◽  
Elvira Vazquez Villamor Merschmann
Keyword(s):  
Customer Profitability ◽  
Profitability Analysis ◽  
Cost To Serve
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