Oliviatie, Farah (2013) Implementation of Activity Based Costing (ABC) System to Determine the Cost of Goods Manufactured (Case Study at PG. Kebon Agung Malang),. Sarjana thesis, Universitas Brawijaya.
Abstract
Perkembangan globalisasi menghasilkan peningkatan tingkat persaingan antara perusahaan, baik perusahaan bergerak di bidang industri, jasa, dan perdagangan. Pada strategi yang dapat dilakukan adalah mengubah sistem akuntansi biaya yang digunakan oleh sistem akuntansi biaya baru Perusahaan yang mampu menghasilkan informasi biaya yang lebih akurat. Sistem penetapan biaya berbasis aktivitas (sistem ABC) adalah sistem akuntansi biaya baru yang berfokus pada kegiatan yang dilakukan dalam menghasilkan suatu produk. Penelitian ini adalah studi kasus di PG. Kebon Agung Malang. Desain penelitian ini menggunakan penelitian deskriptif dengan pendekatan kuantitatif. Teknik pengumpulan data adalah dokumenter dengan data sekunder sebagai sumber data. Analisis data dilakukan dalam tiga tahap dianalisis dengan biaya pokok pembuatan PG. Kebon Agung Malang, perhitungan biaya pokok manufaktur dengan sistem ABC, membandingkan hasil perhitungan pokok pokok yang diproduksi antara sistem akuntansi biaya tradisional ABC. Berdasarkan hasil penelitian yang dilakukan, ada perbedaan antara hasil perhitungan pokok pokok yang diproduksi dalam akuntansi biaya tradisional bila dibandingkan dengan sistem ABC. Perhitungan produk gula telah overcosted dari biaya pokok pabrikan sebesar Rp. 494.723.425 dan harga produk molase telah overcosted dari biaya barang yang diproduksi sebesar Rp. 235.564.736. Sistem penetapan biaya berdasarkan aktivitas (sistem ABC) adalah metode yang disarankan oleh para peneliti untuk dapat mengganti sistem akuntansi biaya tradisional. Pemilihan metode ini karena pengenaan biaya dengan aktivitas dan menggunakan driver biaya, sehingga informasi yang dihasilkan lebih akurat dan menunjukkan bahwa biaya apa pun terpasang pada produk yang benar-benar dikonsumsi oleh produk.
English Abstract
Development of globalization resulted in increasing levels of competition between companies, both company engaged in the field of industry, services, and trades. On strategy that can be done is to change the cost accounting system used by the company’s new cost accounting system that is able to produce more accurate cost information. Activity Based Costing System (ABC System) is a new cost accounting system that focuses on the activities carried out in producing a product. This research is a case study at PG. Kebon Agung Malang. This research design using a descriptive research with quantitative approach. Data collection technique is documentary with secondary data as a source of data. Data analysis was carried out in three stages are analyze the cost of goods manufactured PG. Kebon Agung Malang, calculation the cost of goods manufactured with the ABC system, compare the results of calculation of the cost of goods manufactured between the ABC traditional cost accounting systems. Based on the results of research conducted, there are a difference between the results of calculation of the cost of goods manufactured in the traditional cost accounting when compared with the ABC system. The calculation of sugar products had overcosted of cost of goods manufactured by Rp. 494.723.425 and the price of molasses products had overcosted of cost of goods manufactured by Rp. 235.564.736. Activity Based Costing System (ABC System) is a method suggested by researchers to be able to replace the traditional cost accounting system. The selection of the method is because the imposition of costs by activity and using a cost driver, so the resulting information is more accurate and show that any costs are attached to a product that actually costs consumed by products.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2013/447/051307559 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Endang Susworini |
| Date Deposited: | 28 Oct 2013 15:11 |
| Last Modified: | 22 Oct 2021 01:42 |
| URI: | http://repository.ub.ac.id/id/eprint/116001 |
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