Designing an Activity and Resource Group-Disaggregated Cost Estimation Framework for Daily Floor Cleaning Services: A Time-Driven Activity-Based Costing Approach at Terminal 3 Soekarno-Hatta International Airport

Ardha Dimitri Akhsanulkhusna; Sylviana Maya Damayanti

doi:10.37034/jems.v9i1.581

Authors

Ardha Dimitri Akhsanulkhusna Institut Teknologi Bandung
Sylviana Maya Damayanti Institut Teknologi Bandung

DOI:

https://doi.org/10.37034/jems.v9i1.581

Keywords:

Time-Driven Activity-Based Costing, Site Utilization Factor, Capacity Cost Rate, Cost Estimation, Airport Cleaning

Abstract

Daily floor cleaning at Terminal 3, Soekarno-Hatta International Airport, is the largest item in the 2026 cleaning Owner Estimate (OE), at 41.58% of its value. The OE prices five activities across eight zones and three shifts with one productivity coefficient of 1,800 m²/hour. This explanatory single-case study designs an activity and resource group-disaggregated cost estimation framework using Time-Driven Activity-Based Costing (TDABC). The operator’s Daily Activity of Cleaners (DAC) supplies planned minutes as the time input, which a Site Utilization Factor (SUF) compares with ISSA 612 benchmark times. Five Capacity Cost Rate (CCR) pools cover 24 resource groups, 19 of which plan fewer minutes than one full zone coverage at the benchmark pace. Unit costs range from Rp 8.76 to Rp 171.49/m²/frequency. The area-weighted TDABC costs of Rp 37.764 sits 30.64% below the normalized of Rp 54.4481, about Rp 450.98 million per month. Zone-level TDABC costs range from 83.07% below to 102.68% above the OE allocation, driven by area-based spreading of machine cost and zone differences in planned labor time. Reflecting cost construction and below-benchmark planned time, the gap is not presented as a cost saving. Eight zone-level line items for the owner’s estimate price (HPS), backed by a 24-group derivation appendix, are recommended.

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