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Chapter 1 Performance Concepts, (October 2017). International Journal of Logistics Research and Applications : A Leading Journal of Supply Chain Management Unlocking the potential of time-driven activity-based costing for small logistics companies, (October 2014), 37–41. Ini Review Sektor Logistik 2019 dan Prediksi 2020 Menurut ALFI. The 3 Lines of Defense for Risk Management, 63(5). Langley Jr, C., Belman, D., & White III, C. Perusahaan Asing Mendominasi Industri Logistik di Indonesia. Prospeknya Cerah, Bisnis Logistik Diprediksi Tumbuh Lebih 30% di 2020. Activity-Based Costing Methodology for Third-Party Logistics Companies, 133–146. Cost Modeling in Logistics Using Time-driven ABC : Experiences Cost modeling in logistics using time-driven ABC Experiences from a wholesaler, (April). Įveraert, P., Bruggeman, W., & Anderson, S. Customer profitability analysis with time-driven activity-based costing : a case study in a hotel, 22(5), 609–637. Internal Control - Integrated Framework 2013, (May).ĭalci, I. The Institute of the Internal Auditors.īadan Pusat Statistik Indonesia. Leveraging COSO across the three lines of defense. Untuk keakuratan alokasi biaya dan penentuan tarif, penelitian ini memberikan usulan pada PT X untuk melakukan Customer Profitability Analysis, menggunakan Time-Driven Activity Based Costing untuk alokasi biaya serta menerapkan sistem pengendalian internal.Īnderson, D., & Eubanks, G. Hasil penelitian ini menunjukkan bahwa PT X tidak dapat mencapai target laba dikarenakan adanya alokasi biaya yang tidak memperhitungkan biaya tidak langsung dan penentuan tarif yang tidak didasarkan oleh perhitungan harga pokok penjualan. Penelitian ini menggunakan teknik analisis data yaitu descriptive analysis dan content analysis berdasarkan performance theory. Strategi penelitian yang digunakan adalah studi kasus dengan metode penelitian kualitatif.
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PT X belum pernah mencapai target laba sejak lima tahun terakhir. Penelitian ini bertujuan untuk menjawab permasalahan yang terjadi di PT X yang bergerak di industri jasa logistik. To improve product cost and price setting accuracy, this research recommends PT X to conduct Customer Profitability Analysis, apply Time-Driven Activity Based Costing to cost allocation and apply internal control system. Results shows that PT X cannot achieve target profit due to inaccurate allocation of product cost and inaccurate price setting.
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The data are analysed using descriptive analysis and content analysis techniques based on performance theory. This study is conducted using a case study with a qualitative research method. This research aims to answer the problem arising in PTX, a logistic services company, that never achieved target profit over five past years.