UPAYA PENERAPAN METODE TIME DRIVEN ACTIVITY BASED COSTING DALAM PERHITUNGAN UNIT COST PADA HOME INDUSTRY TAHU LANCAR BERKAH

Abstract

This study aims to calculate the unit or unit cost
cost and use of resource capacity in Home Industry
Current Blessing Know Ladder at this time by using the method
Time-Driven Activity Based Costing (TDABC). TDABC method
charge a total fee based on the time used by
companies to carry out production activities. The advantages of
TDABC method is able to provide information regarding
use of capacity and unused capacity or
waste of resource capacity. This research uses
qualitative method with a case study approach. According to procedure,
Qualitative research data for this case study were obtained by
conducting interviews, triangulation and documentation. Is known
from the calculation of the unit cost calculated by the TDABC method
Rp. 485.42 for white tofu per piece, and Rp. 718.52
for yellow tofu per piece. In addition, the application of TDABC as well
can provide information about resource capacity
which is wasted. In Home Industry Tofu
Berkah Berkah Lancar is known to be the biggest waste of capacity
contained in the cost pool cost of sales that is equal to 68%. From
available capacity is 76,500 minutes minus used capacity
24,480 minutes, so the capacity is used 52,020 minutes.
Waste of capacity if converted to the rupiah value is Rp
15,606,000.00.