Automotive Manufacturing Industry usually known implementing all six sigma method and lean manufacturing. However, actual practicality in the world of manufacturing, there are a lot of factors contributes that become the challenge to the ideal of lean production line. Not exclude those factors, there is no methods to identify the possible lost cost by the factors. This research is to identify the used-and un-used capacity exist in production line that considering factors affecting the production line at real time. Time-driven activity-based costing (TDABC) is identified as one of the powerful tools to analyze the actual condition of production. Cost-driver rate is defined in Phase 3 where the highest capacity cost rate calculated is RM0.67 per minutes which involving Station 3, Station 5, Station 7 and Station 8. The least capacity cost rate is RM0.33 per minutes recorded by Station 0(Preparation), Station 2 and Station 6. Ten time equations for each station at trim line is developed. During the development of time equation, criticality of Station 7 when it became the only station affected with all thirteen factors listed can be seen as station that needed focus for improvement or target for lean manufacturing. In regards of the relevancy of applying Time-Driven Activity-Based Costing, as a whole, TD-ABC can be used to identify the estimation capacity used either over or under-used. Not only un-used capacity is identified, but result shows Station 0 is over-used by 2932 minutes equals to RM967.56. Therefore, based on the result obtained, station with over-used capacity and several stations with under-used capacity gives a clear overview to the management of the company for better investment strategy.

Malaysia is one of the largest producers and exporters of palm oil in the world, accounting for 11% of the world's oils & fats production and 27% of the export trade of oils & fats. Oil palm tree will start bearing fruits after 30 months of field planting and will continue to be productive for the next 20 to 30 years. Thus, a proper costing method is very important in order to have a clear picture of its profit loss and gain for the next 20 to 30 years. The aim of this work is to apply the activity based costing (ABC) as a method of cost estimation for the palm oil plantation. The ABC has been applied to analyze the costing for every activity involved in the palm oil plantation. The actual cost information of each activity has been obtained through a process flowchart. Other than that, proper cost driver has been assigned in order to obtain the actual manufacturing cost of an oil palm plantation. The expected monthly manufacturing costs of xxx company has been calculated which is MYR 494303.04 and consequently the accurate profitability can be achieved. Accurate profitability is the most important factor for the management to identify the money that process in order to maintain rapid but sustainable growth. Therefore, ABC has assigned actual cost information and proper cost drivers for each of the activities being involved and it makes the company’s profitability more accurate.

All university departments must maximize their use of time and resources in order to meet their goal with the least amount of waste. The existing system in a local university does not implement the time equation and so the processing time determined is not in accordance with the actual processing time of every activity. Thus, the present implementation in the organization does not illustrate the correlation between the supplied resources and the practical capacity. The purpose of this study was to build a new costing structure using time-driven activity-based costing for academic staff. This work considered annual Key Performance Indicator Analysis data for the year 2020 with 53 sub parameters; this was from an engineering faculty for lecturers in two different grades with 12 and 27 samples, respectively. Eventually, there were 3 and 16 samples in grade DS45 and DS51/52, respectively, that have an insufficient time capacity. The remaining samples in both grades then had an unused time capacity, which ultimately resulted in unused cost capacity, also known as waste cost. This work was able to discover the total amount of used time that results in used, unused, or otherwise insufficient capacity, after analyzing the capacity cost using Time-Driven Activity-Based Costing.

Public institutions are higher education institutions funded by the government under the jurisdiction of the Ministry of Education Malaysia. Any faculty must ma

Malaysia is currently the world’s largest exporter of palm oil although it is the second-largest producer of the oil after neighboring Indonesia. There have recently been few concerns on this plantation which are hard to detect in order to understand the variance in the operations, and the rate setting is inadequate to outlined the relation between the resources supplied and the capacity in operation, and the manager has no system to track the usage of the capacity and unused capacity. The aim of this work is to assess the capacity utilization of mature and immature area at replanting for a better accuracy. Time driven activity-based costs (TDABC) is used because time efficiency can be calculated effectively. Furthermore, it also can precisely evaluate idle capacity and separately listing the resources being used and not used. This work considers a data in 2017 to develop the solution. This work found that in the mature area from the available capacity utilization, chipping has high insufficient capacity with RM-1931518.08, planting seedlings has high insufficient capacity with -805173.84 min and internal transport has high waste cost with RM45771.30. Meanwhile, in the immature area, planting seedlings has high insufficient capacity with -566934.84 min and RM-1621433.64, manuring has unused capacity with 66763.50 min and internal transport has high waste cost with RM29667.47.

Malaysia currently accounts for 28% of world palm oil production and 33% of world exports. Being one of the biggest producers and exporters of palm oil and palm oil products, Malaysia has an important role to play in fulfilling the growing global need for oils and fats sustainably. In recent times, few problems have actually happened in this plantation which are difficult to establish a time equation for analyzing the variation of activities, the rate establishment is unsuitable to display the connection between resources supplied and the practical capacity and the manager does not have a method for monitoring capacity usage and unused capacity. The aim of this work is to develop the time equation of mature and immature area at ramp for a better accuracy. Time driven activity-based costing (TDABC) is implemented because the time is successfully measured, the idle capacity is correctly determined and the capacity used and the unused capacity are differently listed. This work considers a data in 2017 to develop the solution. This work found that in the mature area from the available capacity utilization, ramp has high unused capacity with 67492.80 min which means the resources should be forecast properly in future. Meanwhile in the immature area, ramp has closest value to the practical capacity with 6667.20 min and RM5667.12 which indicates the company properly utilizes their resources. Therefore, TDABC provides more comprehensive understanding of practical resources and its associated costs while measuring processes and encouraging quality improvement.