Penerapan metode time driven activity based costing (TDABC) untuk penetapan harga pokok pengiriman pada PT. XYZ Logistics (studi kasus : unit bisnis domestic freight forwarding area Indonesia Timur)

Putri, Fitria Kurnia (2015) Penerapan metode time driven activity based costing (TDABC) untuk penetapan harga pokok pengiriman pada PT. XYZ Logistics (studi kasus : unit bisnis domestic freight forwarding area Indonesia Timur). Undergraduate thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

PT. XYZ Logistics merupakan salah satu perusahaan third party logistics (3PL) di Indonesia. 3PL merupakan perusahaan penyedia jasa seperti pengiriman, pergudangan, transportasi, dll. Terdapat empat unit bisnis yang dimiliki perusahaan yaitu Domestic Freight Forwarding, Land Transport, International Freight Forwarding, dan Contract Logistics. Unit Bisnis yang menjadi objek penelitian adalah Unit Bisnis Domestic Freight Forwarding (DFF). Pada kurun waktu 2013-2014 order fulfillment Unit Bisnis DFF meningkat 3,4%, namun peningkatan tersebut tidak berbanding lurus dengan net profit. Salah satu faktor yang mempengaruhi adalah metode penetapan harga yang belum tepat. Saat ini perhitungan harga pokok hanya mempertimbangkan biaya operasional saja. Metode penetapan harga yang digunakan dalam penelitian ini adalah Time Driven Activity Based Costing (TDABC) yang menggunakan waktu sebagai pemicu (driver) utama terjadinya harga pokok. Tahapan dalam Metode TDABC adalah identifikasi economic resources, total biaya departemen, practical capacity, pembuatan persamaan waktu, serta perhitungan Harga Pokok Pengiriman (HPP). Pada tahap pembuatan persamaan waktu (time equation) menggunakan data waktu standar hasil perhitungan. Metode yang digunakan untuk menghitung waktu standar meliputi stopwatch time study, work sampling, expert judgemnet, data historis, dan hasil pembagian jarak dengan kecepatan. HPP menggunakan Metode TDABC lebih rendah 14,065% jika dibandingkan dengan HPP saat ini. Akurasi HPP hasil TDABC bergantung pada informasi alokasi biaya yang diberikan perusahaan. Metode TDABC memiliki keterbatasan jika diterapkan di perusahaan. Hasil dari TDABC hanya mempengaruhi 13% dari penetapan HPP secara keseluruhan. Hal tersebut dikarenakan Unit Bisnis DFF melibatkan pihak eksternal perusahaan dalam menjalankan proses bisnis, yaitu perusahaan pelayaran dan perusahaan trucking. ======================================================================================================== PT. XYZ Logistics is one of the third Party Logistics (3PL) companies in Indonesia. 3PL is company which provides services such as forwarding, warehouse, transportation, and etc. Domestic Freight Forwarding, Land Transport, International Freight Forwarding, and Contract Logistics are business unit owned by companies. This research focused on Domestic Freight Forwarding (DFF) Business Unit. Between 2013-2014 orders fulfillment that can be handled by DFF increased 3.4%. The increasing of orders are not directly proportional to net profit that they should have. One of the affecting factors is inappropriate method in determining price. This research used Time Driven Activity Based Costing (TDABC) method to calculate service cost. TDABC use single cost driver in the form of time. There are five steps to apply TDABC. The first step is to identify of economic resources. The second step is to calculate total cost. The third step is to calculate practical capacity. The fourth step is to build a time equation. We can build it using standard time. The last step is to calculate service cost by multiply the unit cost and unit time consumed. There are five methods to calculate standard time. They are stopwatch time study, work sampling, expert judgment, historical data, and the result of dividing distance with velocity. The result of service cost using TDABC is 14,065% lower than the existing cost.The accuration of service cost using TDABC depend on cost allocation. TDABC method has a limitation if applied in the company. Only 13% of internal service cost using TDABC affect the total of service cost. The low percentage indicates that TDABC has no significant impact. It is because DFF should involve other companies in running business process.

Item Type: Thesis (Undergraduate)
Additional Information: RSI 657.42 Put p
Uncontrolled Keywords: Third Party Logistics, Metode Time Driven Activity Based Costing, Waktu Standar, Harga Pokok Pengiriman
Subjects: T Technology > TF Railroad engineering and operation > TF193 Estimates, costs, etc.
Divisions: Faculty of Industrial Technology > Industrial Engineering > 26201-(S1) Undergraduate Thesis
Depositing User: - Taufiq Rahmanu
Date Deposited: 25 Apr 2019 02:48
Last Modified: 25 Apr 2019 02:48
URI: https://repository.its.ac.id/id/eprint/62847

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