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A case study on the un-used capacity assessment using time driven activity based costing for magnetic components

The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each w...

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Main Authors: Areena, Zaini, Haryantie, Kamil, Mohd Yazid, Abu
Format: Article
Language:English
Published: Penerbit Universiti Malaysia Pahang 2020
Subjects:
TS Manufactures
Online Access:http://umpir.ump.edu.my/id/eprint/29796/7/A%20case%20study%20on%20the%20un-used%20capacity.pdf
http://umpir.ump.edu.my/id/eprint/29796/
https://doi.org/10.15282/ijim.6.1.2020.5410
https://doi.org/10.15282/ijim.6.1.2020.5410
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spelling my.ump.umpir.297962020-10-28T07:51:59Z http://umpir.ump.edu.my/id/eprint/29796/ A case study on the un-used capacity assessment using time driven activity based costing for magnetic components Areena, Zaini Haryantie, Kamil Mohd Yazid, Abu TS Manufactures The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC) at . This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment. Penerbit Universiti Malaysia Pahang 2020-05 Article PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/29796/7/A%20case%20study%20on%20the%20un-used%20capacity.pdf Areena, Zaini and Haryantie, Kamil and Mohd Yazid, Abu (2020) A case study on the un-used capacity assessment using time driven activity based costing for magnetic components. International Journal of Industrial Management (IJIM), 6 (1). pp. 18-39. ISSN 2289-9286 (Print); 0127-564x (Online) https://doi.org/10.15282/ijim.6.1.2020.5410 https://doi.org/10.15282/ijim.6.1.2020.5410
institution Universiti Malaysia Pahang
building UMP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Pahang
content_source UMP Institutional Repository
url_provider http://umpir.ump.edu.my/
language English
topic TS Manufactures
spellingShingle TS Manufactures
Areena, Zaini
Haryantie, Kamil
Mohd Yazid, Abu
A case study on the un-used capacity assessment using time driven activity based costing for magnetic components
description The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC) at . This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment.
format Article
author Areena, Zaini
Haryantie, Kamil
Mohd Yazid, Abu
author_facet Areena, Zaini
Haryantie, Kamil
Mohd Yazid, Abu
author_sort Areena, Zaini
title A case study on the un-used capacity assessment using time driven activity based costing for magnetic components
title_short A case study on the un-used capacity assessment using time driven activity based costing for magnetic components
title_full A case study on the un-used capacity assessment using time driven activity based costing for magnetic components
title_fullStr A case study on the un-used capacity assessment using time driven activity based costing for magnetic components
title_full_unstemmed A case study on the un-used capacity assessment using time driven activity based costing for magnetic components
title_sort case study on the un-used capacity assessment using time driven activity based costing for magnetic components
publisher Penerbit Universiti Malaysia Pahang
publishDate 2020
url http://umpir.ump.edu.my/id/eprint/29796/7/A%20case%20study%20on%20the%20un-used%20capacity.pdf
http://umpir.ump.edu.my/id/eprint/29796/
https://doi.org/10.15282/ijim.6.1.2020.5410
https://doi.org/10.15282/ijim.6.1.2020.5410
_version_ 1683230929735122944
score 13.211869

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