TARIFF CALCULATION TESTING TELECOMMUNICATION DEVICES OF ENERGY LABORATORY IN PT TELKOM USING ACTIVITY BASED COSTING METHODS

• Main Author: MARIANA SILALAHI, BETTY
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/39597
• Institution: Institut Teknologi Bandung

PT Telekomunikasi Indonesia, Tbk is one company that provides telecommunication equipment testing service. Tests were carried out in four laboratories, one of which was the Lab. Energy, with the Quality Assurance (QA) type of testing, namely testing carried out based on Telecommunications Specifications (STEL) issued by PT Telekomunikasi Indonesia, Tbk. To remain competitive, companies must determine various strategies, one of them is accurate cost estimation. In connection with the audit interest of the Komisi Akreditasi Nasional (KAN) which is conducted every three years, it is necessary to re-determine the testing rates. At present, PT Telekomunikasi Indonesia, Tbk still uses traditional methods in calculating testing service rates. This method will result in an incorrect calculation of costs, because it imposes an indirect cost based on a cost trigger that is considered a major. There are several approaches that can be used in allocating costs, namely volume-based approach, departmental approach, and activity-based approach. But in this study the Activity Based Costing (ABC) method is used with the activity-based approach, because this method is in accordance with the characteristics of the research object, namely the diversity of variants of telecommunication devices being tested. There are seven steps in applying the ABC method. The first step is to identify products that are used as cost objects, where the object of this research is six types of devices that are often tested in the Lab. Energy. The second step is to identify groups of direct costs and groups of indirect costs from all cost groups that arise in the activity. The third step is to determine the cost drivers of each activity to allocate indirect costs from each activity to each product. The fourth step is to determine the cost drivers of the indirect costs group to be allocated to each activity. The fifth step is to calculate the unit cost per trigger of costs from the indirect cost group. The sixth step is to calculate the indirect costs of each activity in each product. The seventh step is to calculate the total cost of the product by adding up all From the calculation, the proposed tariff is obtained, namely overcosting for ventilated lead acid batteries, closed lead acid batteries, and diesel generators. Whereas for indoor rectifier devices, outdoor rectifiers, and LiFePO4-ion batteries, they are undercounted. This tariff difference is caused by differences in the data obtained and the different ways of calculating direct costs and indirect costs. Therefore, companies need to reduce tariffs on devices that experience ovecosting, and increase tariffs for devices that experience undercosting.