IMPLEMENTASI METODE TIME-DRIVEN ACTIVITY-BASED COSTING (TDABC) PADA PT EKA BOGA INTI

Ismi Amallia, Nurul Yuliana, Novia Ramadhania Hermawan, Anies Lastiati

Abstract


This research aims to implement the Time-Driven Activity-Based Costing (TDABC) method at PT Eka Boga Inti to provide a reference to the company regarding the effectiveness and accuracy in calculating the time, resource capacity, and costs required of each activity in the grocery distribution process. This research can contribute to helping companies obtain more accurate and transparent cost information related to activities in the grocery distribution process from the central factory to HokBen branches. This research is a type of qualitative research with data collection techniques through observation, and interviews. Furthermore, activity analysis and data analysis are carried out on the data obtained from researchers. Based on the results of the interview, PT Eka Boga Inti uses the Plan, Do, Check, Action (PDCA) method and TMS evaluation to measure the food ingredient distribution process. The PDCA method has several shortcomings including difficulty in measuring effectiveness and this method does not specifically take into account costs. The results of this study present the cost calculation in the food distribution process carried out by PT Eka Boga Inti using the Time-Driven Activity-Based Costing (TDABC) method.

Keywords: Distribution Process, Time-Driven Activity-Based Costing, Cost Rate

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DOI: https://doi.org/10.31326/.v5i2.1996

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