Implementing Time-Driven Activity-Based Costing for Unused Capacity Measurement in Local University

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