The Application of Activity Based Costing for Determining Service Costs and Evaluating Operational Cost Efficiency at PT Blue Bird Tbk in 2024–2025
Keywords:
activity based costingAbstract
Determining an accurate cost of services is important for transportation companies in controlling operational costs and supporting managerial decision-making. Traditional costing methods often create inaccurate overhead allocations because costs are assigned generally without considering the activities that consume company resources. This study aims to identify operational activities, analyze cost drivers, and evaluate cost efficiency through the implementation of Activity Based Costing (ABC) at Blue Bird Group during 2024–2025. This research used a quantitative descriptive method with secondary data obtained from financial statements and operational company data. Quantitative descriptive research is a research method used to describe or analyze research findings, but it is not intended to draw broader conclusions. The results show that the company’s operational costs increased from Rp3,410,448 million in 2024 to Rp3,890,817 million in 2025. The largest costs came from driver labor expenses, which increased from Rp1,473,411 million to Rp1,671,242 million, and fuel costs, which increased from Rp958,112 million to Rp1,012,377 million. The cost drivers applied in this study include travel distance, driver working hours, service frequency, number of vehicles, and customer orders. The implementation of Activity Based Costing (ABC) provides more accurate cost allocation because costs are assigned based on activities consuming company resources. Therefore, the ABC method helps companies improve operational cost control and efficiency.
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