Analisis penerapan sistem time driven activity based costing pada perhitungan harga pokok produk jasa persalinan per kelas rumah sakit PB
Info Katalog
File Repositori
Nomor Panggil : 2017_TA_AK_023154048
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2017
Pembimbing 1 : Hery Gunawan
Subyek : Accounting finance;Costing system - Costing method
Kata Kunci : factory overhead costs time-drive activity based costing
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2016_TA_AK_023154048_Halaman-judul.pdf | ||
| 2. | 2016_TA_AK_023154048_Bab--1.pdf | ||
| 3. | 2016_TA_AK_023154048_Bab--2.pdf | ||
| 4. | 2016_TA_AK_023154048_Bab--3.pdf | ||
| 5. | 2016_TA_AK_023154048_Bab--4.pdf | ||
| 6. | 2016_TA_AK_023154048_Bab--5.pdf | ||
| 7. | 2016_TA_AK_023154048_Daftar-Pustaka.pdf |
P Penelitian ini mencoba untuk membantu Rumah Sakit PB membandingkan hasil perhitungan alokasi biaya overhead dengan menggunakan sistem perusahaan dan sistemtime driven activity based costing. Setelah dihitung, hasil perhitungan sistem biaya yang dihitung oleh perusahaan dan time driven activity based costing memiliki perbedaan yang cukup signifikan. Penyebab terjadi perbedaan perhitungan perusahaan dengan sistem time driven activity based costing disebabkan perbedaan penggunaan metode pengalokasian. Dengan metode time driven activity based costing untuk FOHmenggunakan waktu sebagai cost driver untuk mengalokasikan ke masing-masingproduk. Pengalokasian time driven activity based costing ini mengalokasikan biaya darisumber biaya ke aktivitas. Setelah itu biaya aktivitas dialokasikan ke objek biaya(produk/jasa). Berdasarkan kesimpulan yang dihasilkan maka saran-saran yang dapatdiajukan dari penelitian ini adalah sebagai berikut: Rumah Sakit PB perlumempertimbangkan untuk mengganti metode perhitungan dengan menggunakan metodetime driven activity based costing. Metode ini dapat menghilangkan distorsi yangmuncul. Penggunaan metode time driven activity based costing dapat membantumanajemen Rumah Sakit PB untuk dapat mengambil keputusan yang lebih tepat.
T This research is trying to help PB Hospital compare the allocation of overhead costsusing the PB Hospital system and time driven activity based costing system. Aftercalculated, the calculation result of the Hospital PB system and time driven activitybased costing has significant differences. The causes of difference between PB systemsand time driven activity based costing system are the differences in the use of allocationmethods. With time driven activity based costing method for FOH uses time as a cost driver to allocate to each product. The allocation of time driven activity based costing is to allocate the costs of the resource to activities. After that activity costs are allocated to cost objects (products/ services). Based on the conclusions, suggestions can be submittedfrom this research are as follows: PB Hospital should consider changing the method of profitability calculation with time driven activity based costing method. This method caneliminate the distortions that arise. The use of time driven activity based costing method can help the management to be able to take good decision.
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