Fauziyah, Ida (2014) Analisis Activity Based Costing (ABC) System Sebagai Dasar Penetapan Harga Pokok Produksi (Studi pada PT PG Rajawali I Unit PG Krebet Baru). Sarjana thesis, Universitas Brawijaya.
Abstract
Perhitungan harga pokok produksi sangat penting dilakukan oleh sebuah perusahaan. Banyak metode dalam penentuan harga pokok produksi salah satunya yaitu metode Activity Based Costing (ABC) System. Metode ini dianggap mampu menutupi kelemahan dari metode yang lebih dulu ada yaitu metode akuntansi biaya tradisional. PT PG Rajawali I Unit PG Krebet Baru merupakan salah satu perusahaan yang menggunakan metode akuntansi biaya tradisional dalam penentuan harga pokok produksinya. Penelitian ini bertujuan untuk menganalisis bagaimana perbedaan penentuan harga pokok produksi antara metode akuntansi biaya dan metode Activity Based costing (ABC) system di PT PG Rajawali I Unit PG Krebet Baru. Jenis penelitian yang digunakan adalah diskriptif dengan pendekatan studi kasus. Analisis data dalam penelitian ini dilakukan melalui 3 tahapan yaitu menganalisis harga pokok produksi dengan metode tradisional, menganalisis harga pokok produksi dengan metode ABC system serta melakukan perbandingan perhitungan harga pokok produksi antara metode tradisional dan ABC system. Pada penelitian ini cost driver yang digunakan dalam perhitungan harga pokok produksi pada PT PG Rajawali I Unit PG Krebet Baru adalah jumlah biaya bahan baku, jumlah unit produksi, jumlah jam mesin dan jumlah jam tenaga kerja langsung. Hasil dari perhitungan dan perbandingan antara akuntansi biaya tradisional dan ABC system dapat diketahui bahwa adanya perbedaan harga pokok produksi gula dan tetes pada PT PG Rajawali I Unit PG Krebet Baru. Gula mengalami undercosting sebesar Rp 1.846.692.670 dan untuk produk tetes mengalami overcosting sebesar 8.031.089.810.
English Abstract
Calculating the production cost is very important for a company. There are many methods in determining the production cost, one of them is Activity Based Costing (ABC) System. This method os considered capable to cover the weakness of the previous method of traditional cost accounting method. PT PG Rajawali I Unit PG Krebet Baru is a company which uses traditional cost accounting method in determining the production cost. This study aimed to analyze the differences of determination of production cost between cost accounting method and Activity Based costing (ABC) system in PT PG Rajawali I Unit PG Krebet Baru. The type of the research was descriptive with case study approach. Data source used was secondary data source in form of production cost record, sales report from the year 2010-2012 and other supporting data. Data analysis in this study was conducted by 3 stages: analyzing production cost using traditional method, analyzing production cost using ABC system, and comparing the calculation of production cost between traditional method and ABC system. In this study, the cost driver used in the calculation of the production cost on PT PG Rajawali I Unit PG Krebet Baru was total cost of raw material cost, production unit, machine hours and direct labor hours, so that activity based costing system was able to allocate the activity cost to each product appropriately based on the consumption of each product. The result of calculation and comparison between traditional cost accounting and ABC system, it could be seen the difference of production cost of sugar and molasses in PT PG Rajawali I Unit PG Krebet Baru. The sugar had undercosting by Rp 1.846.592.670 and for the molasses had overcosting by Rp 8.031.089.810.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2014/457/051406809 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Endang Susworini |
| Date Deposited: | 10 Oct 2014 12:24 |
| Last Modified: | 22 Oct 2021 13:21 |
| URI: | http://repository.ub.ac.id/id/eprint/116568 |
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