The Impact of Capacity Cost Rate and Time Equation of Time-Driven Activity-Based Costing (TDABC) on Electric Component

Today, in this big business competition, it is important for the company to incorporate an accurate cost estimation to decide the best price for products to gain profits. This research study revolves around a case study company, which manufactures electric and electronics products. The objective of...

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Main Authors:	Nurul Farahin, Zamrud, Mohd Yazid, Abu, Nik Nurharyantie, Nik Mohd Kamil, Filzah Lina, Mohd Safeiee
Format:	Conference or Workshop Item
Language:	English
Published:	Springer 2020
Subjects:	TS Manufactures
Online Access:	http://umpir.ump.edu.my/id/eprint/26242/ http://umpir.ump.edu.my/id/eprint/26242/ http://umpir.ump.edu.my/id/eprint/26242/1/The%20Impact%20of%20Capacity%20Cost%20Rate%20and%20Time%20Equation%20of%20Time-Driven1.pdf

id	ump-26242
recordtype	eprints
spelling	ump-262422020-02-27T02:52:02Z http://umpir.ump.edu.my/id/eprint/26242/ The Impact of Capacity Cost Rate and Time Equation of Time-Driven Activity-Based Costing (TDABC) on Electric Component Nurul Farahin, Zamrud Mohd Yazid, Abu Nik Nurharyantie, Nik Mohd Kamil Filzah Lina, Mohd Safeiee TS Manufactures Today, in this big business competition, it is important for the company to incorporate an accurate cost estimation to decide the best price for products to gain profits. This research study revolves around a case study company, which manufactures electric and electronics products. The objective of this study is to analyze the manufacturing process cost at the case study company using Time-Driven Activity-Based Costing (TDABC). This research began by collecting data related to the production costs of a selected product. The product has been selected based on the volume of production which is high and continuous production. There are two parameters of TDABC to be considered. Firstly, the capacity cost rate and secondly, the time required to perform activities. Both parameters can be estimated easily and objectively. Eventually, the results showed that by applying the TDABC method, the capacity utilization and time efficiency can be clearly viewed. The company gained information on manufacturing costs and time utilization for those activities and could generate further action to increase efficiency and have the opportunity to use this method to enhance the accuracy in determining the appropriate process for any kind of product. Springer 2020 Conference or Workshop Item PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/26242/1/The%20Impact%20of%20Capacity%20Cost%20Rate%20and%20Time%20Equation%20of%20Time-Driven1.pdf Nurul Farahin, Zamrud and Mohd Yazid, Abu and Nik Nurharyantie, Nik Mohd Kamil and Filzah Lina, Mohd Safeiee (2020) The Impact of Capacity Cost Rate and Time Equation of Time-Driven Activity-Based Costing (TDABC) on Electric Component. In: iMEC-APCOMS 2019: Proceedings of the 4th International Manufacturing Engineering Conference and The 5th Asia Pacific Conference on Manufacturing Systems, 21-22 August 2019 , Putrajaya, Malaysia. pp. 81-87.. ISBN 978-981-15-0950-6 https://doi.org/10.1007/978-981-15-0950-6_13
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Malaysia Pahang
building	UMP Institutional Repository
collection	Online Access
language	English
topic	TS Manufactures
spellingShingle	TS Manufactures Nurul Farahin, Zamrud Mohd Yazid, Abu Nik Nurharyantie, Nik Mohd Kamil Filzah Lina, Mohd Safeiee The Impact of Capacity Cost Rate and Time Equation of Time-Driven Activity-Based Costing (TDABC) on Electric Component
description	Today, in this big business competition, it is important for the company to incorporate an accurate cost estimation to decide the best price for products to gain profits. This research study revolves around a case study company, which manufactures electric and electronics products. The objective of this study is to analyze the manufacturing process cost at the case study company using Time-Driven Activity-Based Costing (TDABC). This research began by collecting data related to the production costs of a selected product. The product has been selected based on the volume of production which is high and continuous production. There are two parameters of TDABC to be considered. Firstly, the capacity cost rate and secondly, the time required to perform activities. Both parameters can be estimated easily and objectively. Eventually, the results showed that by applying the TDABC method, the capacity utilization and time efficiency can be clearly viewed. The company gained information on manufacturing costs and time utilization for those activities and could generate further action to increase efficiency and have the opportunity to use this method to enhance the accuracy in determining the appropriate process for any kind of product.
format	Conference or Workshop Item
author	Nurul Farahin, Zamrud Mohd Yazid, Abu Nik Nurharyantie, Nik Mohd Kamil Filzah Lina, Mohd Safeiee
author_facet	Nurul Farahin, Zamrud Mohd Yazid, Abu Nik Nurharyantie, Nik Mohd Kamil Filzah Lina, Mohd Safeiee
author_sort	Nurul Farahin, Zamrud
title	The Impact of Capacity Cost Rate and Time Equation of Time-Driven Activity-Based Costing (TDABC) on Electric Component
title_short	The Impact of Capacity Cost Rate and Time Equation of Time-Driven Activity-Based Costing (TDABC) on Electric Component
title_full	The Impact of Capacity Cost Rate and Time Equation of Time-Driven Activity-Based Costing (TDABC) on Electric Component
title_fullStr	The Impact of Capacity Cost Rate and Time Equation of Time-Driven Activity-Based Costing (TDABC) on Electric Component
title_full_unstemmed	The Impact of Capacity Cost Rate and Time Equation of Time-Driven Activity-Based Costing (TDABC) on Electric Component
title_sort	impact of capacity cost rate and time equation of time-driven activity-based costing (tdabc) on electric component
publisher	Springer
publishDate	2020
url	http://umpir.ump.edu.my/id/eprint/26242/ http://umpir.ump.edu.my/id/eprint/26242/ http://umpir.ump.edu.my/id/eprint/26242/1/The%20Impact%20of%20Capacity%20Cost%20Rate%20and%20Time%20Equation%20of%20Time-Driven1.pdf
first_indexed	2023-09-18T22:40:45Z
last_indexed	2023-09-18T22:40:45Z
_version_	1777416898215936000

The Impact of Capacity Cost Rate and Time Equation of Time-Driven Activity-Based Costing (TDABC) on Electric Component

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