Shinta Eka Pratiwi, Aisyah Larasati, Abdul Muid
High competition in the metal casting industry forces PT. XYZ to have a new cost calculation that focuses on the company profit. The object study of this research is a metal casting company that produces press dies for components or auto parts with make-to-order characteristics. The problem that arises is that the production costs are not calculated accurately. This study aims to analyze the production cost using the time-driven activity-based costing (TDABC) method based on the cost of goods manufactured and its projections based on the linear regression model. The results show that there are idle capacity and cost distortion of each product in the traditional system. The comparison between the actual and projected cost of goods manufactured shows an increase of 1%. Based on the projected cost of goods manufactured, the company can determine the offer price according to the desired profit. Thus, the analysis of the actual and projected cost of goods sold using TDABC can be used as a financial reporting tool as well as an effective management tool. © 2024 American Institute of Physics Inc.. All rights reserved.
Department of Industrial Engineering, Universitas Negeri Malang, Malang, 65145, Indonesia
