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All Journal PROCEEDINGS CONFERENCE ON DESIGN AND MANUFACTURE AND ITS APPLICATION
Rinda Wahyu Aningrum
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Control & Systems Engineering Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering

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Analisa Perhitungan Harga Pokok Produksi Bogie 1014 dengan Metode Time Driven Activity Based Costing (TDABC) Analysis (Studi Kasus Pada Perusahaan Manufaktur Alat Transportasi) Rinda Wahyu Aningrum; Renanda Nia Rachmadita; Aditya Maharani
Proceedings Conference On Design Manufacture Engineering And Its Application Vol 2 No 1 (2018): Conference on Design and Manufacture and Its Aplication
Publisher : Proceedings Conference On Design Manufacture Engineering And Its Application

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Abstract

One of the companies engaged in manufacturing is a transportation manufacturing company.This company produces transportation equipment in the form of train. In the calculation of cost ofgood’s manu acturing, the company has not considered all the activities that may incur costs. This isstill not accurate and yet detailed. Calculation o cost o good’s calculation sold greatly a ectthe selling price and the profits earned by the company. The calculation of cost of goods manufacturedwill be more accurate when using Time Driven Activity Based Costing (TDABC) method. Time DrivenActivity Based Costing (TDABC) is a method used to determine the cost of production that uses twoparameters in the determination, which is the time required to perform a process and the cost of eachunit capacity. On the other hand, TDABC method uses times cost driver so it can give more effectiveresult and does not cause distortion of cost because time is assume cost. In addition TDABC canimprove the quality of decision making so as to help the management improve it’s strategic planning.TDABC allows management to charge resource cost directly to the cost object. The calculation of costof goods manufacturing using TDABC method obtained value Rp 52.169.080,49 per unit. Profitproduct is obtained from the target profit desired by the company. This causes the cost of productiongreatly affect the amount of profit.
Co-Authors Aditya Maharani Renanda Nia Rachmadita