TIME-DRIVEN ACTIVITY BASED COSTING DAN AKURASI PERHITUNGAN HARGA POKOK JASA

STUDI KASUS DI CV PUTRA UTAMA CENDANA

Abstrak

This study aims to determine whether Time-Driven Activity Based Costing (TDABC) can be applied in calculating the cost of CV Putra Utama Cendana's construction services. TDABC is a method of calculating production cost based on activities with time trigger. The method used in this study is a case study on CV Putra Utama Cendana (PUC) using company data in 2017. Data was obtained through direct observation and interviews with company sources. TDABC can be applied to CV PUC to calculate its cost of construction services. The cost of construction services with TDABC produces a more accurate product cost than the calculation according to the company.