Evaluasi dan Pengestimasian Biaya Service Bengkel dengan Metode Time Driven Activity Based Costing (Studi Kasus pada Bengkel Parrona Jaya Motor)

Abstract

This qualitative case study research aims to illuminate activities, costs and provide valuable insights for the management of Parrona Jaya Motor Workshop through the implementation of cost calculation using the Time Driven Activity Based Costing method. The data used in this study were obtained through interviews, documents, and direct observation at the Parrona Jaya Motor Workshop location. The data obtained were then analyzed using the content analysis method and processed to calculate the cost of Service products. The results of the study showed that out of 23 types of Services, there were 14 types of Services that had prices below the cost of the resources consumed. In addition, the resulting product cost information was also used to analyze the profitability and activities carried out in Services. The results of the study showed that engine oil change Services were products with the highest percentage of Service prices below their costs and air filling as Services with the highest percentage of profit. The results of this study indicate the need for a pricing strategy in order to maximize the level of profit.