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

DOI

10.2991/apbec-18.2019.7How to use a DOI?

Keywords

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

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.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Mayla Khoiriyah
AU  - Elvia R. Shauki
PY  - 2019/07
DA  - 2019/07
TI  - Evaluation of Budgeting System Using Activity- Based Budgeting: A Case Study at PT X
BT  - Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)
PB  - Atlantis Press
SP  - 42
EP  - 48
SN  - 2352-5428
UR  - https://doi.org/10.2991/apbec-18.2019.7
DO  - 10.2991/apbec-18.2019.7
ID  - Khoiriyah2019/07
ER  -