| dc.description.abstract | Firms need to assess the competitive advantage by
determining the strategic advantages. TDABC is an instrument to
achieve operational improvements in practice, reducing non value
added activities and merge similar activities into one place. The
objectives of this research is to calculate using the time driven
activity based costing
This study is a qualitative research. Design of qualitative
methods is general, flexible, and thrives in the process of research.
Researchers involve directly in order obtaining as much
information. One focus of qualitative research is a phenomenon
that can only be explained and cannot be measured, and the
phenomenon observed by researchers in the field.
Object of study is the Tape Handayani 82 SME that
engaged in tape industry. Selections of the research object because
tape is typical of the Bondowoso. Tape has relatively high market
share, but in efficiency of time management, activities undertaken,
not in accordance with time -driven activity-based costing
concepts. Data collection methods used in this qualitative
approach. This step is done by directly observe and conduct
interviews with employer and owner who do day-to- day business
activities especially financial.
Recognition of cost of tape products show too low. As for
the fuel smoked tape, tape, dodol and suwar suwir show the
company recognize higher. Calculations with TDABC provide
more accurate information related to the consumption cost. The
result can be used to revise cost product.
Added analysis of the activities does by identifying,
preparing and evaluating activities description. The analysis
identifies what activities are done, how many people who carry out
these activities, the time and resources necessary to do the activity.
TDABC analysis indicates that Tape 82 Handayani is not efficient
yet. 70 % is still idle capacity so it is necessary to create added
value activity. Idle capacity led to increased costs or consumes
resources costs that are not necessary. | en_US |
