MARC details
| 000 -LEADER |
|---|
| fixed length control field |
04792ntm a2200361 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
MY-KuUP |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20251125105951.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
|---|
| fixed length control field |
t||||fr|||| 000 0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
220314s2021 my a|||frm||| 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
THE0009157(Local) |
| Qualifying information |
hardback |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
UMP |
| Language of cataloging |
eng |
| Transcribing agency |
UMP |
| Description conventions |
rda |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
FTKPM .S65 2021 r Thesis |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Sri Nur Areena Mohd Zaini, |
| Relator term |
author. |
| 245 14 - TITLE STATEMENT |
|---|
| Title |
The application of using time-driven activity-based costing in product operation and service operation / |
| Statement of responsibility, etc. |
Sri Nur Areena Mohd Zaini |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Kuantan, Pahang : |
| Name of producer, publisher, distributor, manufacturer |
UMP, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2021 |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Date of production, publication, distribution, manufacture, or copyright notice |
© 2021 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xi, 135 pages : |
| Other physical details |
illustrations (some color) ; |
| Dimensions |
30 cm. + |
| Accompanying material |
1 CD ROM |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Source |
rdacontent |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Source |
rdamedia |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Source |
rdacarrier |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
computer disc |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
|---|
| File type |
text file |
| Encoding format |
PDF |
| Source |
rda |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Faculty of Manufacturing and Mechatronic Engineering Technology |
| 502 ## - DISSERTATION NOTE |
|---|
| Dissertation note |
Thesis (Master of Science) -- Universiti Malaysia Pahang – 2021 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
Two deeply connected principles consist of products and services which most products actually have a service aspect. The product is an operation that can be point at, while the service is any activity which have intangible characteristics. Nevertheless, there are three objectives in this work which related to problem statements in both operations. In current practise of costing method in palm oil plantation and academic library, there are almost no establishment of time equation to interpret deviation of activities. The method do not implement time equation so processing time determined by company and organization are not in accordance with actual processing time in work station. Then, the current practise do not illustrate the correlation between supplied resources and practical capacity. It is important to develop capacity cost rate (CCR) in order to interpret it in form of unused capacity. Other than that, it is not necessarily proved that data extraction of time equation and CCR in service operation is easily accessible, while data extraction in product operation is more difficult to obtain. The purpose of this study is to compare the Time-driven Activity-based Costing (TDABC) application between product and service operation through selected criteria. For product operation, this work conducted at palm oil plantation Simpai Division 1 Estate in Prosper Palm Oil Mill Sdn. Bhd. which located in Muadzam Shah, Pahang. The estate is divided into three activity centers which are nursery, replanting and ramp. For service operation, data collection of academic library are taken in Universiti Malaysia Pahang. However, in this work only two activity centers are been discussed which are acquisition and cataloging. The analysis of the data is using four steps of TDABC method which are process mapping, time equation, CCR and forecast analysis. Eventually, in product operation, the total used time in all three activity centers of palm oil plantation are 3,220,928.04 minutes for mature area and 2,390,513.94 minutes for immature area. The total used capacity are RM6,041,995.10 for mature area and RM5,591,587.73 for immature area. In mature and immature area, the total unused time are 170,188 and 100,450.50 minutes respectively. Whereas, the insufficient time are -2,241,951.04 and -1,683,844.44 minutes for mature and immature separately. Then, the unused capacity in mature and immature area are RM4,500,806.30 and RM4,248,485.33. On the other hand, in service operation, the total used time are 39,932.73 minutes for local material and 29,571.82 minutes for oversea material. The total used capacity in both local and oversea materials are RM47,667.61 and RM16,876.28 respectively. The total unused time are 5,681.92 and 12,892.88 minutes in local and oversea material respectively. Whereas for local and oversea material, the total insufficient time are -3,374.65 and -224.70 minutes accordingly. The unused capacity are RM40,960.02 and RM144,202.51 in local and oversea material respectively. Ultimately, in terms of unused capacity, there are no significant differences when applying TDABC in product and service operation. Whereas, in terms of process dependency, activities in product operation is dependent to one another. While activities in service operation is independent. In a nutshell, TDABC is a model which can analyzed idle capacity and design strategies towards maximization of organization’s value. |
| 610 20 - SUBJECT ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Faculty of Manufacturing and Mechatronic Engineering Technology |
| General subdivision |
Dissertations |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Universities and colleges |
| General subdivision |
Dissertations |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Theses |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Thesis |