Raharsari, Dian (2015) Penerapan Activity Based Costing System Untuk Menentukan Harga Pokok Produksi (Studi Pada Perusahaan Malang Indah Genteng Rajawali Tahun 2013). Sarjana thesis, Universitas Brawijaya.
Abstract
Metode akuntansi biaya tradisional telah dipakai untuk menyajikan hubungan antara pendapatan yang diterima dengan biaya-biaya yang digunakan untuk memproduksi barang atau jasa melalui pemerataan biaya secara umum. Hal tersebut akan menimbulkan distorsi biaya dalam pembebanan biaya overhead pabrik pada produk. Hal tersebut mengarahkan kepada pengenalan perhitungan biaya berdasarkan kegiatan (activity based costing system). Perhitungan biaya berdasarkan aktivitas (activity based costing system) merupakan pendekatan perhitungan biaya yang membebankan biaya sumber daya ke objek biaya seperti produk, jasa, atau pelanggan berdasarkan aktivitas yang dilakukan untuk objek biaya.Activity Based Costing System (ABC) merupakan metode yang mampu mengurangi distorsi biaya dan tidak melihat biaya sebagai suatu yang harus dialokasikan, tetapi juga memperhitungkan suatu aktivitas yang akan menjadi penyebab dari munculnya biaya. Penelitian ini berlokasi di Perusahaan Malang Indah Genteng Rajawali. Penelitian ini bertujuan untuk mengetahui perhitungan akuntansi biaya tradisional dalam penentuan harga pokok produksi, mengetahui perhitungan Activity Based Costing System dalam penentuan harga pokok produksi, serta memberikan masukan kepada manajemen perusahaan tentang adanya perbedaan perhitungan biaya produk dengan menggunakan akuntansi biaya tradisional dan menggunakan Activity Based Costing System.Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dengan pendekatan studi kasus. Analisis data dilakukan dalam tiga tahap yaitu perhitungan biaya produk dengan sistem akuntansi biaya tradisional, perhitungan biaya produk dengan Activity Based Costing System, serta menganalisis perbedaan perhitungan harga pokok produksi antara akuntansi biaya tradisional dengan Activity Based Costing System. Berdasarkan hasil perhitungan dan perbandingan sistem akuntansi biaya tradisional dengan Activity Based Costing System yang dilakukan, dapat diketahui bahwa terjadi perbedaan nilai harga pokok produksi oleh masing-masing jenis produk pada Perusahaan Malang Indah Genteng Rajawali. Produk yang mengalami pembebanan biaya produk terlalu rendah(undercosted)adalah batako dan genting. Produk yang mengalami pembebanan biaya terlalu tinggi(overcosted)adalah paving stone. Berdasarkan penelitian yang telah dilakukan sebaiknya Perusahaan Malang Indah Genteng Rajawali mengganti sistem akuntansi biaya tradisional dengan Penerapan Activity Based Costing System dengan perhitungan biaya lebih akurat sebagai dasar pengambilan keputusan pihak manajemen.
English Abstract
Traditional method of accounting costs have been used to present the relationship between income received by charges used to produce goods or services through the distribution of costs in general.This will cause distortion of overhead cost in the imposition on plant products.This direct to the introduction Activity Based Costing System.The cost calculations based on activity ( activity based costing system) is costing the cost calculation system that imposes the cost of resources into an object such as product costs , services , or customers based on activities performed to the object of the cost of.Activity based costing system is a method that can reduce the distortions of costs and do not see the cost of which must be allocated as a , but also take into account an activity that will be the cause of the emergence of the cost of . This research located in the Malang Indah Genteng Rajawali Company.This research aims to understand the traditional cost accounting calculations in the determination of the price of basic production , aware of the calculation system costing activity based in the determination of the price of basic production , and provide input to the management company about the difference in the calculation of the cost of products using traditional cost accounting system and the use of activity based costing.The methodology used in this research is a method of research with descriptive approach case study.Data analysis done in three phases of the calculation of the cost of traditional products with the system cost accounting, calculation of the cost of products with activity based system costing, and analyze the calculation of the price of basic differences between production cost accounting system based costing traditional with activity. Based on the calculation and comparison with traditional cost accounting system activity based system costing done, differences can be known that there are a staple production by the value of the price of each type of product on the company poor beautiful tile eagle.Products experience encumbering the cost of products is too low and adobe ( undercosted ).The product had cost the imposition too high is paving stone. Based on the research that has been carried out should Malang Indah Genteng Rajawali Company should replace traditional cost accounting by the application of activity based system with costing bill calculation more accurate as a basis the decision-making process management.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2015/99/ 051502525 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Kustati |
| Date Deposited: | 06 Apr 2015 10:32 |
| Last Modified: | 06 Apr 2015 10:32 |
| URI: | http://repository.ub.ac.id/id/eprint/118108 |
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