INTEGRASI TIME-DRIVEN ACTIVITY-BASED COSTING (TDABC) DENGAN ENTERPRISE RESOURCES PLANNING (ERP): GENERASI BARU SISTEM MANAJEMEN BIAYA KELAS DUNIA

Abstract

ABC (Activity-Based Costing) was introduced in the 1980s and intended to correct the deficiencies of traditional standard costing system which was developed seventy five years ealier. However, the rate of adoption of ABC as useful management tool was low, despite its attractive value proposition. In practice, management of companies abandoned the implementation of ABC because of high resistance due to information technological and behavioral problems. The rapid development of ERP (Enterprise Resources Planning) enables the radical development of conventional ABC, which uses many cost drivers-both resource drivers and activity drivers- in cost attribution. TDABC (Time-Driven Activity-Based Costing) simplifies the conventional ABC by eliminating the need to interview and survey employees for attributing resource costs to activities before assigning them to cost objects. By mapping actual business processes and using time equations, TDABC assigns resource costs directly to cost objects. Time becomes the dominant cost driver in TDABC. Keywords : traditional standard costing system, conventional activity-based costing, time-driven activity-based costing, enterprise resources planning, cost drivers, cost objects, business processes, time equations.