Hanifah, WahyuNur (2016) Penerapan Activity Based Costing (ABC) untuk Penentuan Harga Pokok Produksi Obat Tablet Alpha Gamat (Studi Kasus: Perusahaan Obat Herbal, Malang),. Sarjana thesis, Universitas Brawijaya.
Abstract
Perhitungan keuangan merupakan hal yang krusial dalam perusahaan salah satunya perhitungan Harga Pokok Produksi. Dalam penelitian di perusahaan obat herbal, proporsi antara jumlah permintaan produk dan biaya pengeluaran perusahaan berbeda setiap bulan sehingga menyebabkan distorsi biaya, perusahaan menentukan harga pokok produksi sebelumnya hanya dengan menghitung sumber daya dan biaya jasa pembuatan tanpa memperhitungkan biaya overhead, produk yang dijual perusahaan ini memiliki banyak macam variasi sehingga aktivitas yang dibutuhkan setiap produk berbeda sehingga perlu perhitungan secara akurat untuk masing-masing produk. Atas dasar permasalahan tersebut perusahaan perlu mengevaluasi perhitungan Harga Pokok Produksi perusahaan. Pada penelitian ini dilakukan perhitungan keuangan menggunakan metode Activity Based Costing (ABC) dengan menghitung biaya langsung dan biaya tidak langung menelusuri penggunaan biaya berdasarkan aktivitas pembuatan Tablet Alpha Gamat. Biaya langsung dihitung berdasarkan persentase penggunaan jumlah produksi, jumlah batch, jumlah waktu, jumlah penggunaan listrik, dan sebagainya sedangkan perhitungan biaya tidak langsung dihitung berdasarkan cost driver sehingga dapat menelusuri pool rate dan Biaya Overhead Pabrik (BOP). Selanjutnya didapatkan Harga Pokok Produksi yang digunakan untuk menentukan Harga Pokok Penjualan, kemudian membandingkan Harga Pokok Penjualan metode existing dengan metode ABC yang dilanjutkan dengan melakukan analisis hasil sesuai dengan hasil penelitian dan pengambilan kesimpulan serta saran. Hasil dari pengolahan data didapatkan bahwa Harga Pokok Produksi Tablet Alpha Gamat tahun 2015 Rp129.405.657 dengan Harga Pokok Produksi perbotol Rp5.848. Harga Pokok Penjualan tahun 2015 metode existing sebesar Rp135.7448.475 sedangkan dengan metode ABC sebesar Rp168.235.264 memiliki selisih –Rp32.486.789 yang berarti undercosting yaitu harga pokok penjualan sebelumnya lebih rendah dari yang seharusnya. Salah satu faktor yang menyebabkan rendahnya harga pokok penjualan sebelumnya yaitu perusahaan tidak memasukkan biaya overhead dalam perhitungan harga pokok produksi. Rekomendasi perbaikan untuk perusahaan yaitu perusahaan perlu menghitung Harga Pokok Produksi menggunakan metode ABC karena terbukti lebih akurat.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FT/2016/787/051609601 |
| Subjects: | 600 Technology (Applied sciences) > 670 Manufacturing |
| Divisions: | Fakultas Teknik > Teknik Industri |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 28 Oct 2016 08:22 |
| Last Modified: | 22 Oct 2021 01:44 |
| URI: | http://repository.ub.ac.id/id/eprint/145050 |
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