Maulidya, Mandra Ayi Restika (2016) Penerapan Metode Time Driven Activity Based Costing Pada Bidang Logistik (Case Study: PT. APL Logistic). Undergraduate thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
PT. APL Logistic merupakan salah satu perusahaan third party logistic (3PL) yang
ada di Indonesia. PT. APL Logistic merupakan perusahaan penyedia jasa pengiriman,
pergudangan, transportasi, dan lain-lain. Unit bisnis yang menjadi objek penelitian adalah
pengiriman barang dengan transportasi darat. Pada saat ini perusahaan menemui
permasalahan mengenai perhitungan biaya variable yang tidak dapat dihitung secara pasti.
Hal tersebut akan berpengaruh terhadap harga pokok jasa yang akanterus berubah-ubah.
Salah satu faktor yang mempengaruhi adalah tidak adanya standar aktivitas dan waktu
aktivitas dalam melakukan kegiatan pengiriman. Saat ini perhitungan harga pokok
pengiriman hanya mempertimbangkan faktor jarak tempuh dan waktu pengiriman saja.
Tanpa mempertimbangkan biaya pengeluaran perusahaan lainnya. Metode penetapan harga
yang digunakan pada penelitian ini adalah Time Driven Activity Based Costing (TDABC)
dengan menggunakan waktu sebagai pemicu utama terjadinya biaya (driver). Tahapan
metode TDABC adalah identifikasi waktu aktivitas, identifikasi economic resource, total
biaya departemen, practical capacity, pembuatan time equation, serta perhitungan harga
pokok pengiriman (HPP). Akurasi HPP dengan menggunakan metode TDABC bergantung
pada ketersediaan informasi mengenai biaya yang dikeluarkan oleh perusahaan. Metode
TDABC menghasilkan HPP yang mendekati aktual.
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APL Logistic is one of company that work as a third party logistic (3PL) in Indonesia.
APL Logistic is a company that serve service like delivery service, warehousing,
transportation, and etc. Business unit that be used for object in this study is their road
delivery unit. Nowadays the company has some problem in counting the uncertain variable
cost of their business. That factor will have relationship with their primary cost. The one that
can inflict another sector is the fact that the company doesn’t have standard activity,
standard time activity for delivery activity and proper standard costing for the activity.
Nowadays primary cost for their delivery is only based on the distance and delivery time.
Costing method that used in this study is Time Driven Activity Based Costing (TDABC) that
use time as primer trigger for the cost (driver). Steps of this TDABC method are activity time
identification, economic resource identification, total of department costing, practical
capacity, making time equation, and counting primary costing for the delivery. Primary
costing accuration with TDABC method depends on cost information that given by the
company. TDABC method produces actual primary cost.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | RSI 658.155 2 Mau p |
| Uncontrolled Keywords: | Time Driven Activity Based Costing, Waktu Standar, Harga Pokok Pengiriman, Standard Time, Delivery Primary Cost |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor |
| Divisions: | Faculty of Industrial Technology > Industrial Engineering > 26201-(S1) Undergraduate Thesis |
| Depositing User: | Anis Wulandari |
| Date Deposited: | 21 Jul 2017 07:00 |
| Last Modified: | 27 Dec 2018 02:57 |
| URI: | http://repository.its.ac.id/id/eprint/42722 |
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