Integrasi Time-driven Activity-based Costing (Tdabc) dengan Enterprise Resources Planning (Erp): Generasi Baru Sistem Manajemen Biaya Kelas Dunia

ABC (Activity-Based Costing) was introduced in the 1980s and intended to correctthe deficiencies of traditional standard costing system which was developed seventyfive years ealier. However, the rate of adoption of ABC as useful management toolwas low, despite its attractive value proposition. In practice, management ofcompanies abandoned the implementation of ABC because of high resistance dueto information technological and behavioral problems.The rapid development of ERP (Enterprise Resources Planning) enables the radicaldevelopment of conventional ABC, which uses many cost drivers-both resourcedrivers and activity drivers- in cost attribution. TDABC (Time-Driven Activity-BasedCosting) simplifies the conventional ABC by eliminating the need to interview andsurvey employees for attributing resource costs to activities before assigning themto cost objects. By mapping actual business processes and using time equations,TDABC assigns resource costs directly to cost objects. Time becomes the dominantcost driver in TDABC.Keywords : traditional standard costing system, conventional activity-based costing,time-driven activity-based costing, enterprise resources planning, costdrivers, cost objects, business processes, time equation