ANALISIS COST-TO-SERVE DAN CUSTOMER PROFITABILITY DENGAN TIME-DRIVEN ACTIVITY-BASED COSTING

Authors

DOI:

https://doi.org/10.31000/competitive.v5i1.2589

Abstract

Cost-to-serve adalah pendekatan yang paling penting bagi customer, produk, dan bagaimana mengelolanya dengan biaya yang sesuai. Cost-to-serve menargetkan aspek efisiensi, bauran produk, dan rasionalisasi dalam manajemen customer. Banyak entitas hanya menyadari pendapatan yang dihasilkan setiap customer dan tak mengetahui berapakah biaya yang dikeluarkan guna menjalin hubungan dengan customer. Penelitian ini menjembatani kesenjangan ini dengan mengidentifikasi penggunaan informasi cost-to serve dan analisis profitabilitas customer. Penelitian dilakukan dengan metode case study dan pendekatan kualitatif. Total cost-to-serve bisa didapatkan dengan mengalikan cost driver rate dan tingkat penggunaan aktivitas actual untuk tiap customer. Ada enam customer yang tidak menguntungkan atau menghasilkan customer loss dengan empat pabrik dan dua orang sesama distributor dengan rata-rata satu kali transaksi. Keputusan strategis mengenai pemilihan customer yang tepat bagi Quantum Sewtech Co., Ltd yaitu: (1) Menerapkan diferensiansi harga ketika sepi proyek karena penjualan Quantum Sewtech Co., Ltd bersifat musiman dan (2) Membuat kerjasama dengan ekspedisi untuk memaksimalkan penjualan ke luar kota karena strategi untuk melayani pembelian ke luar kota adalah strategi yang menguntungkan.

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Published

2021-05-24

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Vol. 5 No. 1 (2021): Competitive Jurnal Akuntansi dan Keuangan

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