Comparative study between product- and service-based operations using time-driven activity-based costing
Product-based companies are consumer suppliers that can meet the customer order and consumption. Service-based operation is a company offering an intangible and non including sales and satisfactions type of product. This work aims to summarize the strength of time-driven activity-based costing (TDAB...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
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IOP Publishing
2021
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| Subjects: | |
| Online Access: | http://umpir.ump.edu.my/id/eprint/30985/ http://umpir.ump.edu.my/id/eprint/30985/1/publication8-RDU1903105.pdf |
| _version_ | 1848823653602426880 |
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| author | Mohd Yazid, Abu S N A M, Zaini |
| author_facet | Mohd Yazid, Abu S N A M, Zaini |
| author_sort | Mohd Yazid, Abu |
| building | UMP Institutional Repository |
| collection | Online Access |
| description | Product-based companies are consumer suppliers that can meet the customer order and consumption. Service-based operation is a company offering an intangible and non including sales and satisfactions type of product. This work aims to summarize the strength of time-driven activity-based costing (TDABC) implementation in product- and service based operation using selected criteria. There are 8 criteria to be discussed are cost allocation, determination of drivers, transparency, cost consideration for implementation, transparency, overestimation of cost, oversimplification of activities and capacity forecast and planning. For product-based operation, this work is conducted at the plantation located in Prosper Palm Oil Mill Sdn. Bhd., Muadzam Shah, Pahang. The estate is divided into three main activity centers
which are nursery, replanting and ramp. For service-based operation, data are taken from academic library in Universiti Malaysia Pahang, Pekan, Pahang. However in this work, only
two activity centers are been used which are acquisition and cataloging. In this work, the application of TDABC in product- and service-based operations does not present any substantial differences in unused capacity. However, the activities in a product-based company depend on one another in terms of process dependence. While activities are independent in service-based operations. |
| first_indexed | 2025-11-15T03:00:33Z |
| format | Conference or Workshop Item |
| id | ump-30985 |
| institution | Universiti Malaysia Pahang |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T03:00:33Z |
| publishDate | 2021 |
| publisher | IOP Publishing |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | ump-309852021-04-20T03:53:42Z http://umpir.ump.edu.my/id/eprint/30985/ Comparative study between product- and service-based operations using time-driven activity-based costing Mohd Yazid, Abu S N A M, Zaini TS Manufactures Product-based companies are consumer suppliers that can meet the customer order and consumption. Service-based operation is a company offering an intangible and non including sales and satisfactions type of product. This work aims to summarize the strength of time-driven activity-based costing (TDABC) implementation in product- and service based operation using selected criteria. There are 8 criteria to be discussed are cost allocation, determination of drivers, transparency, cost consideration for implementation, transparency, overestimation of cost, oversimplification of activities and capacity forecast and planning. For product-based operation, this work is conducted at the plantation located in Prosper Palm Oil Mill Sdn. Bhd., Muadzam Shah, Pahang. The estate is divided into three main activity centers which are nursery, replanting and ramp. For service-based operation, data are taken from academic library in Universiti Malaysia Pahang, Pekan, Pahang. However in this work, only two activity centers are been used which are acquisition and cataloging. In this work, the application of TDABC in product- and service-based operations does not present any substantial differences in unused capacity. However, the activities in a product-based company depend on one another in terms of process dependence. While activities are independent in service-based operations. IOP Publishing 2021 Conference or Workshop Item PeerReviewed pdf en cc_by http://umpir.ump.edu.my/id/eprint/30985/1/publication8-RDU1903105.pdf Mohd Yazid, Abu and S N A M, Zaini (2021) Comparative study between product- and service-based operations using time-driven activity-based costing. In: The 2nd International Conference on Innovative Technology, Engineering and Sciences (iCITES 2020) , Pekan Pahang , 22-23 December 2020. pp. 1-8.. ISSN 1757-8981 (Print); 1757-899X (Online) (Published) https://doi.org/10.1088/1757-899X/1092/1/012017 |
| spellingShingle | TS Manufactures Mohd Yazid, Abu S N A M, Zaini Comparative study between product- and service-based operations using time-driven activity-based costing |
| title | Comparative study between product- and service-based operations using time-driven activity-based costing |
| title_full | Comparative study between product- and service-based operations using time-driven activity-based costing |
| title_fullStr | Comparative study between product- and service-based operations using time-driven activity-based costing |
| title_full_unstemmed | Comparative study between product- and service-based operations using time-driven activity-based costing |
| title_short | Comparative study between product- and service-based operations using time-driven activity-based costing |
| title_sort | comparative study between product- and service-based operations using time-driven activity-based costing |
| topic | TS Manufactures |
| url | http://umpir.ump.edu.my/id/eprint/30985/ http://umpir.ump.edu.my/id/eprint/30985/ http://umpir.ump.edu.my/id/eprint/30985/1/publication8-RDU1903105.pdf |