Track: Business Management

Abstract

Universitas Sebelas Maret (UNS) through SMART UNS Company has conducted research and development of e-motorcycle conversion using Li-ion battery pack as a substitute for ICE energy source from the conventional motorcycle. Currently, the battery pack that used for e-motorcycle conversion is in the development phase towards commercialization. The challenge of estimating production costs is the complicated production process and storing hidden expenses that can be a problem. This hidden cost is often a missing or varied factor that costs less or more expensive. This study presents an integrated parametric cost estimation model with activity-based cost assignments to estimate production costs through cost calculations for each activity. Activity-based costs break the production process into a specific cost element for each step. Each activity's cost is put into a parametric cost estimation model to calculate the cost of each activity into the total cost of production. Cost estimation results will be analyzed using a regression method to determine which variables most affect the production cost of Li-ion battery packs for the conversion of e-motorcycles in the SMART UNS company

Keywords
activity-based costing; battery pack; e-motorcycle conversion;