Penerapan Metode Time Driven Activity Based Costing Pada Bidang Logistik (Case Study: PT. APL Logistic)

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.

[img]
Preview
Text
2510000040-Undergraduate-Theses.pdf

Download (2MB) | Preview

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. ==================================================================================== 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 > (S1) Undergraduate Theses
Depositing User: Mrs 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

Actions (login required)

View Item View Item