SIMULASI PENERAPAN TIME-DRIVEN ACTIVITY-BASED COSTING PADA PERHITUNGAN HARGA POKOK JASA BENGKEL KURNIA MOTOR

Abstract

In a service company, the cost of services is sometimes not calculated accurately by the owner or management. This is due to the difficulty of calculating the cost as indirect costs occur together with the activities of the services performed. One of the methods of calculating the cost of services is the Time-driven activity-based costing (TDABC) method. This study applied the method to calculate the cost of services of Kurnia Motor Workshop, a company that offers antique car restoration services. The analysis showed that the TDABC method was a suitable method to calculate the cost of services accurately in Kurnia Motor Workshop.