Peningkatan Produktivitas Dan Efisiensi Biaya Melalui Integrasi TIME & Motion Study Dan Activity-based Costing

Monika Kussetya Ciptani
Journal article Jurnal Akuntansi dan Keuangan Universitas Kristen Petra • Mei 2001 Indonesia


Organizations today have many activities that increase continuously. There are some activities that companies have to do to meet customers' need. Some companies try to increase efficiency in performing their activities and try to measure activities they do although the difficulties in measuring each activities are very high. In this case, time & motion study method is one of the solutions to help the company measuring their activity. The company's activity consume time and resources, that is why time & motion study provides many techniques to measure activity in the company, for example: work sampling method, work-unit activity, time standard method, etc. Using these techniques, company can measure the productivity of resources used for every activity. In order to get better performance in cost reduction, the company should assign their cost to the product resulted. The method used is Activity-Based Costing method (ABC method). ABC method gives better result in assigning indirect costs to the product because it assigns costs to the product according to their activity. ABC method is the most appropriate method to be integrated with time & motion study method. The integration of the two methods could increase the ability of a company to measure and to control their productivity and cost efficiency in order to satisfy customers' demand.


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Jurnal Akuntansi dan Keuangan Universitas Kristen Petra

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