Implementasi Metode Time-Driven Activity Based Costing Dalam Menghitung Beban Pokok Tiket Bus

Authors

  • Erinna Ramadanti Politeknik Negeri Jakarta
  • Utami Puji Lestari Politeknik Negeri Jakarta

Abstract

This study aims to calculate the cost of bus tickets at PT XYZ by applying the Time-Driven Activity Based Costing (TDABC) method. The TDABC method is a system for calculating the cost of production using time allocation as the basis for calculating costs. This research is descriptive qualitative, with primary data collected from interviews and observations as well as secondary data obtained from the documentation of PT XYZ's 2023 financial statements and current cost of bus tickets. The results of this study indicate that the application of the TDABC method can track the overhead costs charged for each service offered by PT XYZ. Comparison between PT XYZ’s traditional costing system and TDABC method shows undercosting of cost of bus tickets using the traditional costing system.

Additional Files

Published

2024-04-30