IMPLEMENTASI TIME DRIVEN ACTIVITY BASED COSTING (TDABC) PADA USAHA KECIL MENENGAH (UKM) TAPE HANDAYANI 82 BONDOWOSO
Abstract: Firms need to assess
the competitive advantage by determining the strategic advantages. TDABC is an
instrument to achieve operational improvements in practice, reducing non value
added activities and merge similar activities into one place. The objectives of
this research is to calculate using the time driven activity based costing (
TDABC ) method on Tape Handayani 82 Small and Medium Enterprises ( SMEs ) in
Bondowoso Regency.
This study is a qualitative research. Design of qualitative methods is
general, flexible, and thrives in the process of research. Researchers involve
directly in order obtaining as much information. One focus of qualitative
research is a phenomenon that can only be explained and cannot be measured, and
the phenomenon observed by researchers in the field.
Object of study is the Tape Handayani 82 SME that engaged in tape
industry. Selections of the research object because tape is typical of the
Bondowoso. Tape has relatively high market share, but in efficiency of time
management, activities undertaken, not in accordance with time -driven
activity-based costing concepts. Data collection methods used in this
qualitative approach. This step is done by directly observe and conduct
interviews with employer and owner who do day-to- day business activities
especially financial.
Recognition of cost of tape products show too low. As for the fuel smoked
tape, tape, dodol and suwar suwir show the company recognize higher.
Calculations with TDABC provide more accurate information related to the
consumption cost. The result can be used to revise cost product.
Added analysis of the activities does by identifying, preparing and
evaluating activities description. The analysis identifies what activities are
done, how many people who carry out these activities, the time and resources
necessary to do the activity. TDABC analysis indicates that Tape 82 Handayani
is not efficient yet. 70 % is still idle capacity so it is necessary to create
added value activity. Idle capacity led to increased costs or consumes
resources costs that are not necessary.
Penulis: Deni Oktavia
Kode Jurnal: jpakuntansidd130791
