Institusion
Universitas Airlangga
Author
Ryan Setyawan Dewanta (STUDENT ID : 041013238)
Prof. Drs. M.Ec., Ph.D., Ak., CPA, CA. Tjiptohadi S (LECTURER ID : 0007095305)
Subject
HG4301-4480.9 Trust services. Trust companies
Datestamp
2020-05-27 00:07:49
Abstract :
Time-Driven Activity-Based Costing (TDABC) method is developed to
overcome problems that occur in traditional method, which is less accurate and
conventional Activity-Based Costing (ABC) method, which is difficult to
implemet. TDABC method is easy to implement and gives accurate result. Beside
that, TDABC method also can identify efficiency level of costs and resources.
Because of these advantages, TDABC method is applied in Hotel “Y†Surabaya to
calculate the cost per room and the efficiency level of costs and resources. This
calculation is compared with the hotel’s initial calculation to know the accuracy of
the result.
This researcher was a qualitative research with case study method. There were
two methods used in this research: descriptive case study and experimental case
study. A descriptive case study was used to find out the accuracy of the
calculation using existing cost method and ascertain that this method can not
identify the efficiency level of costs and resources. Then, an experimental case
study was used to evaluate the accuracy of the calculation using TDABC method
by compare it with the existing cost method and the efficiency level in
departments of Hotel “Yâ€.
The calculation shows different result in cost per room using the existing costs
method and TDABC method. This difference is caused by several factor, one of
them is the difference of cost method used in the calculation. This difference
shows that one method is better than another method. From the analysis, it can be
concluded that although it is easy to use, the result of calculation using existing
costs method is less accurate. This is because this method is not based on real
conditions. This method also can not show the efficiency level in departments of
Hotel “Yâ€. On the other hand, because TDABC method is based on real
conditions, the result of calculation is more accurate. The result is also consistent
and in accordance with benefits gained by the customers. TDABC method also
can identify the efficiency level of costs and resources. Therefore, the researcher
concludes that TDABC method is better than the existing costs method used by
Hotel “Yâ€.