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Tariff Optimization Using Activity Based Costing Method at Telkom Infrastructure Assurance Bandung

Reza Mochammad Taufiq, Taufik Faturohman


Abstract. At the end of 2018, Infrastructure Assurance Unit (IAS), one of the many units under PT Telkom Indonesia, faced with an urge to revise their tariff formulation. Previously, IAS is not too concerned about tariff because as a support-oriented unit, funding is borne by the investment committee of the main company and IAS’s revenue is enough to cover all of the expenses. But, there is an issue that makes IAS to become more aware of the tariff charged. After further analysis, it was found that IAS could make improvements to the formulation by using activity-based costing, which calculates the costs fairly based on the resources used, human labors, and time spent by the units. To assist in designing the formulation of the tariff calculation, internal analysis is carried out by looking at the resources and capabilities possessed, and external analysis using Porter's five-forces. From the two analyzes, it was found that the Infrastructure Assurance unit has the requirement and ability to succeed in implementing a strategy to be able to revise the tariff formulation. Lastly, by using the new formulation, the most updated tariff results are obtained against 26 types of telecommunications devices.

Keywords: Activity-Based Costing; Costs Calculation; Tariff Optimization; Telecommunication Devices Testing.


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