Analisis Cost-To-Serve Dan Customer Profitability Dengan Time-Driven Activity-Based Costing
Cost-to-serve is the most important approach for customers, products, and how to manage them with the appropriate costs. Cost-to-serve targets aspects of efficiency, product mix, and rationalization in customer management. Many entities are only aware of the revenue generated by each customer and do not know how much it costs to establish relationships with customers. This study bridges this gap by identifying the use of cost-to-serve information and customer profitability analysis. The study was conducted with a case study method and a qualitative approach. Total cost-to-serve can be obtained by multiplying the cost driver rate and the level of actual activity usage for each customer. There are six customers who are not profitable or produce customer loss with four factories and two fellow distributors with an average of one transaction. Strategic decisions regarding choosing the right customer for PT X. are: (1) Applying price differentiation when the project is quiet because sales of PT X are seasonal and (2) Making cooperation with expeditions to maximize sales out of town because a strategy for serving out-of-town purchases is a profitable strategy.
Adnin, R. J., Lubis, N., & Widayanto. (2013). Pengaruh Customer Relationship Management Terhadap Loyalitas Pelanggan PT. Nasmoco Pemuda Semarang, 1–8. Retrieved from https://ejournal.unsrat.ac.id/index.php/emba/article/view/2960/2506
Azmi, Z. (2018). Time Driven Activity Based Costing dan Implementasinya Pada Jasa Perawatan Kesehatan. Retrieved from file:///D:/Data/Downloads/736-73-1037-1-10-20180618.pdf
Dalci, I. (2017). Customer Profitability Analysis with Time-Driven Activity-Based Customer Profitability Analysis with Time-Driven Activity-Based Costing: A Case Study In A Hotel, (July). https://doi.org/10.1108/09596111011053774
Everaert, P., Bruggeman, W., & Creus, G. De. (2008). Sanac Inc.: From ABC To Time-Driven ABC (TDABC ) – An Instructional Case. https://doi.org/10.1016/j.jaccedu.2008.03.001
Farida, A. (2016). Customer Profitability Analysis Dengan Time-Driven Activity-based-Costing: Studi Kasus Pada Jaya Genteng. Surabaya. Retrieved from http://repository.unair.ac.id/55433/13/faridaAriyani_tesis_-min.pdf
Freitas, V. D. O. P. R. De. (2017). Cost-to-serve Analysis A Case Study In A FMCG Company, (October), 1–11. Retrieved from https://fenix.tecnico.ulisboa.pt/downloadFile/1126295043835415/Extended Abstract _ Analise Cost to Serve.pdf
Guerreiro, R., Rodrigues Bio, S., & Vazquez Villamor Merschmann, E. (2008). Cost-to-serve Measurement and Customer Profitability Analysis. The International Journal of Logistics Management, 19(3), 389–407. https://doi.org/10.1108/09574090810919215
Hariyati. (2011). Time Driven Activity-Based Costing: Konsep Akuntansi Manajemen yang Akurat dalam Menghadapi Lingkungan yang Dinamis dan Bisnis Global, 2(031). Retrieved from file:///D:/Data/Downloads/Time_Driven_Activity-Based_Costing_Konsep_Akuntans.pdf
Hezczkova, M., & Stoklasa, M. (2011). Customer Relationship Management - Theory and Principles, 80–91. Retrieved from https://pdfs.semanticscholar.org/8096/cf78a7d01aad1eddbb34d0c6dec30e20bc40.pdf?_ga=2.73919185.294089185.1566557927-1725440466.1566557927
Kalalo, R. E. (2013). Customer Relationship Management dan Kualitas Pelayanan Pengaruhnya Terhadap Loyalitas Konsumen PT. Matahari Dept. Store, Manado, 1(4), 1553–1561. Retrieved from https://ejournal.unsrat.ac.id/index.php/emba/article/view/2960/2506
Li, W. S. (2018). Strategic Management Accounting.
Mugunthan, C., & Kalaiarasi, G. (2017). Theoretical Framework of Customer Relationship Management: An Overview, 5(07), 6431–6441. https://doi.org/10.18535/ijsrm/v5i7.78
Niraj, R., Foster, G., Gupta, M., & Narasimhan, C. (2003). Understanding Customer Level Profitability Implications of Satisfaction Programs. https://doi.org/10.1108/08858620810901211
Parkhi, S., Patil, S., & Sharma, A. (2017). Cost-to-serve: A Strategic Tool For Decision Making In Hotel Industry Using Fuzzy Technique. International Journal of Services and Operations Management, 26(4), 476–497. https://doi.org/10.1504/IJSOM.2017.082894
Zailani, A. (2009). Pengukuran Kinerja Perusahaan Dengan Balanced Scorecard, 67–81. Retrieved from http://www.jp.feb.unsoed.ac.id/index.php/Performance/article/viewFile/30/35
Copyright (c) 2021 Edwina Meilani Hartono
This work is licensed under a Creative Commons Attribution 4.0 International License.
Author(s) retain the copyright of articles published in this journal, with first publication rights granted to JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi This Work by JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi is licensed under a Creative Commons Attribution 4.0 International License. This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited