Assessment the capacity utilization of mature and immature area of replanting using time driven activity based costing
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. There are difficulties to understand the variance in the operations, the rate setting is inadequ...
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| Format: | Article |
| Language: | English |
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Penerbit UMP
2020
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| Online Access: | http://umpir.ump.edu.my/id/eprint/29428/7/Assessment%20the%20capacity%20utilization%20of%20mature%20and%20immature%20area%20of%20replanting.pdf |
| _version_ | 1825813516193366016 |
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| author | S. N. A. M., Zaini Abu, Mohd Yazid |
| author_facet | S. N. A. M., Zaini Abu, Mohd Yazid |
| author_sort | S. N. A. M., Zaini |
| collection | UMP |
| description | 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. There are difficulties to understand the variance in the operations, the rate setting is inadequate to outlined the relation between the resources supplied and the capacity in operation, and finally the manager has no system to track the used 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 minutes and internal transport has high waste cost with RM45771.30. Meanwhile, in the immature area, planting seedlings has high insufficient capacity with 566934.84 minutes and RM-1621433.64, manuring has unused capacity with 66763.50 minutes and internal transport has high waste cost with RM29667.47. |
| first_indexed | 2024-03-06T12:45:10Z |
| format | Article |
| id | UMPir29428 |
| institution | Universiti Malaysia Pahang |
| language | English |
| last_indexed | 2024-03-06T12:45:10Z |
| publishDate | 2020 |
| publisher | Penerbit UMP |
| record_format | dspace |
| spelling | UMPir294282020-12-09T02:11:38Z http://umpir.ump.edu.my/id/eprint/29428/ Assessment the capacity utilization of mature and immature area of replanting using time driven activity based costing S. N. A. M., Zaini Abu, Mohd Yazid S Agriculture (General) T Technology (General) 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. There are difficulties to understand the variance in the operations, the rate setting is inadequate to outlined the relation between the resources supplied and the capacity in operation, and finally the manager has no system to track the used 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 minutes and internal transport has high waste cost with RM45771.30. Meanwhile, in the immature area, planting seedlings has high insufficient capacity with 566934.84 minutes and RM-1621433.64, manuring has unused capacity with 66763.50 minutes and internal transport has high waste cost with RM29667.47. Penerbit UMP 2020-09-30 Article PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/29428/7/Assessment%20the%20capacity%20utilization%20of%20mature%20and%20immature%20area%20of%20replanting.pdf S. N. A. M., Zaini and Abu, Mohd Yazid (2020) Assessment the capacity utilization of mature and immature area of replanting using time driven activity based costing. Journal of Modern Manufacturing Systems and Technology (JMMST), 4 (2). pp. 7-11. ISSN 2636-9575. (Published) https://doi.org/10.15282/jmmst.v4i2.4883 https://doi.org/10.15282/jmmst.v4i2.4883 |
| spellingShingle | S Agriculture (General) T Technology (General) S. N. A. M., Zaini Abu, Mohd Yazid Assessment the capacity utilization of mature and immature area of replanting using time driven activity based costing |
| title | Assessment the capacity utilization of mature and immature area of replanting using time driven activity based costing |
| title_full | Assessment the capacity utilization of mature and immature area of replanting using time driven activity based costing |
| title_fullStr | Assessment the capacity utilization of mature and immature area of replanting using time driven activity based costing |
| title_full_unstemmed | Assessment the capacity utilization of mature and immature area of replanting using time driven activity based costing |
| title_short | Assessment the capacity utilization of mature and immature area of replanting using time driven activity based costing |
| title_sort | assessment the capacity utilization of mature and immature area of replanting using time driven activity based costing |
| topic | S Agriculture (General) T Technology (General) |
| url | http://umpir.ump.edu.my/id/eprint/29428/7/Assessment%20the%20capacity%20utilization%20of%20mature%20and%20immature%20area%20of%20replanting.pdf |
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