Fahad, Muhammad Harun (2016) Penentuan Harga Pokok Pelayanan Tugboat Service Pada PT X Dengan Menggunakan Metode Time-Driven Activity-Based Costing. Undergraduate thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Dalam sistem biaya, terdapat tiga metode yang digunakan untuk
menentukan harga pokok dari suatu produk, yaitu Traditional Costing, Activity-
Based Costing (ABC), dan Time-Driven Activity-Based Costing (TDABC).
Perbedaan utama dari ketiga metode tersebut adalah pada pembebanan biaya
overhead. Metode traditional costing menggunakan single cost driver untuk
menentukan biaya overhead. Metode ABC menggunakan multiple cost driver untuk
menentukan biaya overhead yang dibebankan pada setiap aktivitas. Sedangkan
metode TDABC menggunakan waktu sebagai cost driver untuk menentukan biaya
overhead yang dibebankan pada setiap aktivitas. Metode TDABC merupakan
pengembangan dari metode ABC yang sulit untuk diterapkan pada industri, karena
kompleksitas yang dimilikinya.
Pada penelitian ini akan dilakukan penentuan harga pokok pelayanan
(HPP) tugboat service pada PT X menggunakan metode Time-Driven Activity-
Based Costing (TDABC) yang mana pada saat ini PT X masih menggunakan
metode traditional costing dalam menentukan harga pokok dari produk jasanya.
Terdapat dua parameter utama untuk membangun metode TDABC, yaitu time
equation dan capacity cost rate.
Dari hasil penelitian ini, dengan menggunakan asumsi bahwa kunjungan
kapal akan sama selama satu tahun, ditemukan HPP dari tugboat service sebesar
Rp 250.101 per bulan per HP.
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In the system of the cost, there are three methods used for determining the
cost of a product, namely Traditional Costing, Activity-Based Costing (ABC), and
Time-Driven Activity-Based Costing (TDABC). The main difference of these three
methods is the imposition of overhead. Traditional costing methods using single
cost driver to determine overhead costs. ABC method uses multiple cost driver to
determine the overhead costs charged to each activity. While TDABC method uses
time as a cost driver to determine the overhead costs charged to each activity.
TDABC method is the development of the ABC method in which it is difficult to
apply in the industry because of its complexity.
In this research will be determining the cost of a tugboat service at PT X
using Time-Driven Activity-Based Costing (TDABC) which at the moment PT X
is still using the traditional method of costing in determining the cost of the product
services. There are two major parameters to build TDABC method, the time
equation and capacity cost rate.
From this research result, using the assumption that the ship's visit will be
the same for one year, was found cost of tugboat service of Rp 250.101 per month
per HP.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | RSI 658.155 2 Fah p |
| Uncontrolled Keywords: | Tugboat Service, HPP, Tarif, Biaya overhead, Time-Driven Activity-Based Costing, Cost, Overhead Cost |
| Subjects: | T Technology > TS Manufactures > TS167 Costs, Industrial |
| Divisions: | Faculty of Industrial Technology > Industrial Engineering > 26201-(S1) Undergraduate Thesis |
| Depositing User: | Anis Wulandari |
| Date Deposited: | 18 Aug 2017 03:28 |
| Last Modified: | 18 Aug 2017 03:28 |
| URI: | http://repository.its.ac.id/id/eprint/48626 |
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