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020 _aTHE0009157(Local)
_qhardback
040 _aUMP
_beng
_cUMP
_erda
090 _aFTKPM .S65 2021 r Thesis
100 1 _aSri Nur Areena Mohd Zaini,
_eauthor.
245 1 4 _aThe application of using time-driven activity-based costing in product operation and service operation /
_cSri Nur Areena Mohd Zaini
264 1 _aKuantan, Pahang :
_bUMP,
_c2021
264 4 _c© 2021
300 _axi, 135 pages :
_billustrations (some color) ;
_c30 cm. +
_e1 CD ROM
336 _atext
_2rdacontent
336 _atext
_2rdacontent
337 _aunmediated
_2rdamedia
337 _acomputer
_2rdamedia
338 _avolume
_2rdacarrier
338 _acomputer disc
_2rdacarrier
347 _atext file
_bPDF
_2rda
500 _aFaculty of Manufacturing and Mechatronic Engineering Technology
502 _aThesis (Master of Science) -- Universiti Malaysia Pahang – 2021
504 _aIncludes bibliographical references
520 3 _aTwo 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 2 0 _aFaculty of Manufacturing and Mechatronic Engineering Technology
_xDissertations
650 0 _aUniversities and colleges
_xDissertations
650 0 _aTheses
942 _2lcc
_cTHESIS