PENGGUNAAN ACTIVITY-BASED COSTING SYSTEM PADA PERAWATAN JALAN REL (STUDI KASUS MEKANISASI PERAWATAN JALAN REL)

• Main Author: Santoso (NIM 28497073), Takdir
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/5003
• Institution: Institut Teknologi Bandung

<b></i>Abstract :</b><i><p align=\"justify\"> <br /> One of the strategic factors which influences level of railway company\'s profit is the costs allocation for maintenance, including track maintenance in this case. The calculation as well as the allocation of costs for maintenance often constitutes a problem in controlling costs for track maintenance. <br /> <p align=\"justify\"> One of the steps which can applied in gaining costs information accurately is to use the Activity-Based Costing System (ABCS). This method will enable us to trace the activities, which absorb resources in the production process of the product, including track maintenance. <br /> <p align=\"justify\"> The object of this study is the costs allocation in the Railway Track Maintenance Mechanization Section, Track and Bridge sub-Division, P.T. Kereta Api Indonesia, at which the amount of the maintenance costs allocated is based on the average unit price. <br /> <p align=\"justify\"> This study concludes that there is shortcoming in allocating the existing maintenance costs based on the calculation of the average unit price in the Track Maintenance Mechanization Section. The use of the Activity-Based Costing System is able to bring about the calculation result more accurately. <br /> <p align=\"justify\"> The suggestion which could be given to the management side is to compare the levels of accuracy between the Activity-Based Costing System and the average unit prices so that it would be possible to determine which method most suitable to calculate as well as to allocate the railway track maintenance costs. <br /> <br />