Perhitungan Time-Driven Activity-Based Costing Pada Beban Pokok Jasa Pengiriman JNE Gunung Batu Bogor

Abstract

This research is motivated by the allocation of overhead expenses to services that are less precise at JNE Gunung Batu Bogor in January 2023. This can be shown by the allocation of shared expenses (overhead) to services that are less precise. It can be formulated that the company uses traditional methods in allocating overhead when the development of costing systems is more modern. The purpose of this study is to analyze the comparison of the calculation of the cost of delivery services using the traditional method with time-driven activity-based costing. This research uses a qualitative method. Data were collected using interview, observation, and documentation techniques. The respondents consisted of the owner and operational workers. Data validation was done by triangulating sources, methods, and time. The results showed that the time-driven activity-based costing method can allocate overhead accurately according to activity time and show the amount of unused capacity as a reference in making decisions related to time efficiency. Overhead has an influence on the value of the cost of delivery services. In addition, the owner can take promotional policies for services that are not maximized in terms of sales. Therefore, the company is advised to use the time-driven activity-based costing method in allocating overhead expenses to services so that the value of the cost of delivery services is correct.