Evaluation of Budgeting System Using Activity- Based Budgeting: A Case Study at PT X

Mayla Khoiriyah; Elvia R. shauki

doi:10.2991/apbec-18.2019.7

Evaluation of Budgeting System Using Activity- Based Budgeting: A Case Study at PT X

Mayla Khoiriyah, Elvia R. shauki

Department of Accounting

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

Abstract

The purpose of this study is to answer the problem arising in PT X, a cleaning service company that is failing to achieve its target profit and suffering from the inaccurate allocation of its production costs. The analysis shows that the target profit cannot be achieved due to the incapability of the company and different goals between management and the marketing division. To improve budgeting accuracy, it is recommended that the company apply Activity Based Budgeting and Time Driven Activity Based Costing to improve the tracking of company costs.

Original language	English
Title of host publication	Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)
DOIs	https://doi.org/10.2991/apbec-18.2019.7
Publication status	Published - Jul 2019

Keywords

Activity Based Budgeting (ABB)
Time Driven Activity Based Costing (TDABC)
services industry
cleaning service

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10.2991/apbec-18.2019.7

Cite this

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title = "Evaluation of Budgeting System Using Activity- Based Budgeting: A Case Study at PT X",

abstract = "The purpose of this study is to answer the problem arising in PT X, a cleaning service company that is failing to achieve its target profit and suffering from the inaccurate allocation of its production costs. The analysis shows that the target profit cannot be achieved due to the incapability of the company and different goals between management and the marketing division. To improve budgeting accuracy, it is recommended that the company apply Activity Based Budgeting and Time Driven Activity Based Costing to improve the tracking of company costs.",

keywords = "Activity Based Budgeting (ABB), Time Driven Activity Based Costing (TDABC), services industry, cleaning service",

author = "Mayla Khoiriyah and {R. shauki}, Elvia",

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language = "English",

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AB - The purpose of this study is to answer the problem arising in PT X, a cleaning service company that is failing to achieve its target profit and suffering from the inaccurate allocation of its production costs. The analysis shows that the target profit cannot be achieved due to the incapability of the company and different goals between management and the marketing division. To improve budgeting accuracy, it is recommended that the company apply Activity Based Budgeting and Time Driven Activity Based Costing to improve the tracking of company costs.

KW - Activity Based Budgeting (ABB)

KW - Time Driven Activity Based Costing (TDABC)

KW - services industry

KW - cleaning service

UR - https://www.atlantis-press.com/article/125913740

U2 - 10.2991/apbec-18.2019.7

DO - 10.2991/apbec-18.2019.7

M3 - Conference contribution

BT - Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)

ER -

Evaluation of Budgeting System Using Activity- Based Budgeting: A Case Study at PT X

Abstract

Keywords

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