Analisis pengaruh penerapan sistem time driven activity based costing terhadap profitabilitas perusahaan (Studi Kasus PT. XYZ)
Info Katalog
File Repositori
Nomor Panggil : 2017_TA_AK_023154050
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2017
Pembimbing 1 : Muhammad Nuryatno
Pembimbing 2 : Yvonne Agustine
Subyek : Cost accounting
Kata Kunci : factory overhead costs time-driven activity based costing
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2016_TA_AK_023154050_Halaman-judul.pdf | ||
| 2. | 2016_TA_AK_023154050_Bab-1.pdf | ||
| 3. | 2016_TA_AK_023154050_Bab-2.pdf |
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| 4. | 2016_TA_AK_023154050_Bab-3.pdf |
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| 5. | 2016_TA_AK_023154050_Bab-4.pdf |
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| 6. | 2016_TA_AK_023154050_Bab-5.pdf |
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| 7. | 2016_TA_AK_023154050_Daftar-pustaka.pdf | ||
| 8. | 2016_TA_AK_023154050_Lampiran.pdf |
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P enelitian ini mencoba untuk membantu PT. XYZ membandingkan hasil perhitunganalokasi biaya overhead dengan menggunakan sistem actual perusahaan dan sistem timedriven activity based costing. Setelah dihitung, hasil perhitungan sistem biaya actual dantime driven activity based costing memiliki perbedaan yang cukup signifikan. Penyebabterjadi perbedaan antara sistem tradisional dan sistem time driven activity based costingdisebabkan perbedaan penggunaan metode pengalokasian. Untuk direct cost sendiri PT.XYZ memang sudah menggunakan alokasi sesuai dengan penggunaan biaya, namununtuk biaya overhead sendiri, PT. XYZ masih menggunakan standar kuantitas untukmenentukan alokasi biaya pada masing masing produk. Sedangkan, metode time drivenactivity based costing untuk FOH menggunakan waktu sebagai cost driver untukmengalokasikan ke masing-masing produk. Pengalokasian time driven activity basedcosting ini mengalokasikan biaya dari sumber biaya ke aktivitas. Setelah itu biayaaktivitas dialokasikan ke objek biaya (produk). Berdasarkan kesimpulan yang dihasilkanmaka saran-saran yang dapat diajukan dari penelitian ini adalah sebagai berikut: PT.XYZ perlu mempertimbangkan untuk mengganti metode perhitungan denganmenggunakan metode time driven activity based costing. Metode ini dapatmenghilangkan distorsi yang muncul karena metode tradisional. Penggunaan metodetime driven activity based costing dapat membantu manajemen PT.XYZ untuk dapat
T his research is trying to help PT. XYZ compare the allocation of overhead costs using theactual system and time driven activity based costing system. After calculated, the calculationresult of the actual system and time driven activity based costing has significant differences.The causes of difference between traditional systems and time driven activity based costingsystem are the differences in the use of allocation methods. For direct costs, PT. XYZalready have used same allocation with a product’s cost, but for overhead cost, PT. XYZstill using standar quantity to allocate to each product. Meanwhile, time driven activitybased costing method for FOH uses time as a cost driver to allocate to each product. Theallocation of time driven activity based costing is to allocate the costs of the resource toactivities. After that activity costs are allocated to cost objects (products). Based on theconclusions, suggestions can be submitted from this research are as follows: PT. XYZshould consider changing the method of profitability calculation with time driven activitybased costing method. This method can eliminate the distortions that arise becausetraditional methods. The use of time driven activity based costing method can help the
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