ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN BESARNYA HARGA POKOK PRODUKSI (Studi Kasus pada CV Putra Jaya Rotan)

Abstract

This study uses the concept of a system of Activity Based Costing (ABC).
Activity Based Costing System to make the activity as the central point of its
activities. Information about the activity measured, recorded and provided in a
shared database using Activity Based Costing system. It is based on the premise that
the cause of the cost is the activities undertaken in a company, so naturally when
allocating indirect costs is based on the activity. Based on the above definition of
Activity Based Costing is a cost accounting system that will impose costs to products
or customers based on the resources consumed by identifying the cost of each
activity required to produce a product or service. Researchers used Putra Jaya
Rattan as an object in this study because of Putra Jaya Rotan because in the
calculation of factory overhead costs are still using traditional methods or
conventional. In traditional or conventional whole system of indirect costs will be
collected in a single grouping of cost (Cost Pool), then the total costs are allocated
to the basic allocation to a cost object. Base allocation used in Traditional System is
in the form of hours, direct labor, direct labor costs, raw material costs, the number
of hours the engine, or the number of units produced. All this allocation basis is the
cost driver is only related to volume or level of production that is used to allocate
Factory Overhead. Results of determining the cost of production CV Putra Jaya
Rattan using the traditional system of Rp1,500.000; per year for a total of Rp
3.600.000.000;. While using the ABC method obtained a price of Rp 1.102.287,59
per year with a total of Rp 2.645.490.216. The price difference using traditional
methods and using the ABC method is Rp 397.712,41; whereas the difference in the
total is Rp 954.509.784;.
Keywords: implement activity based costing, cost of production.