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Filzah Lina M Safeiee
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Electrical & Electronics Engineering Energy Industrial & Manufacturing Engineering

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A case study on the application of activity-based costing on the inductor component Filzah Lina M Safeiee; Siti Khadijah M Saad; M Yazid Abu
JURNAL TEKNIK INDUSTRI Vol. 10 No. 3 (2020): Volume 10 No 3 November 2020
Publisher : Jurusan Teknik Industri, Fakultas Teknologi Indusri Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.987 KB) | DOI: 10.25105/jti.v10i3.8410

Abstract

Abstract— Traditional cost accounting (TCA) is no longer reflecting the current economic reality due to distorted information about the profitability of their orders, products and customers. A new costing method is required to overcome the shortcoming of TCA in the era of rapidly increasing product complexity and diversification. The aim of this work is to apply the method of activity-based costing (ABC) on the inductor component for better accuracy. The work begins by collecting data at electronic industry located at Pahang, Malaysia and the product selected is inductor component. ABC focuses on the costs inherent in the activity -based products to produce, distribute or support the products concerned. Through the method, the work successfully gathered the time spent by operator to complete the task given. The largest time spent is at workstation 1 with 92.12% while the smallest at workstation 2,7, 8 and 14 with 0.1727% respectively. The highest cost of capacity supplied is drum core winding with epoxy activity with MYR 5,869,250.40 and the amount of material used is assigned as the cost driver. As the demand quantity of the product is increase by 10%, the total cost of production is predicted to be MYR 6,365,159.18 while the product cost per unit is MYR 1.50.
Co-Authors M Yazid Abu Siti Khadijah M Saad