Hidayat, Wawan Wahyu (2017) Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Activity Based Costing (Abc) (Studi Pada Pt. Karya Timur Prima-Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi dengan menggunakan metode konvensional dan activity based costing dan mengetahui perbedaan dan menganalisis hasil perhitungan antara metode konvensional dengan metode Activity Based Costing (ABC) pada PT. Karya Timur Prima. PT. Karya Timur Prima sudah melakukan perhitungan harga pokok produksi namun perhitungan harga pokok produksinya masih kurang tepat pada penentuan biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead serta terdapat biaya yang tidak seharusnya dimasukkan dalam perhitungan. Penelitian ini merupakan penelitian deskriptif dengan pendekatan studi kasus yaitu penelitian yang dimaksudkan untuk menyelidiki keadaan, kondisi atau hal lain-lain yang sudah disebutkan yang hasilnya dipaparkan dalam laporan penelitian. Sumber data yang digunakan adalah data primer. Jenis data yang digunakan adalah data kuantitatif dan data kualitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan hasil perhitungan antara metode konvensional dan activity based costing dalam menentukan harga pokok produksi, dimana untuk produk potenza internasional 12 mengalami undercosted dan untuk new potenza 16 mengalami undercosted dan pada produk potenza mild 20 mengalami overcosted. Berdasarkan kesimpulan dapat diketahui bahwa dengan metode activity based costing, PT. Karya Timur Prima dapat menghitung harga pokok produksi secara lebih akurat dan menjadi alternatif agar dapat memaksimalkan labanya karena biaya overhead dihitung berdasarkan pemicu biaya dari masing-masing aktivitas yang dikonsumsi pada masing-masing produknya.
English Abstract
This research aims to identify the calculation of cost of goods manufactured using conventional method and activity-based costing methods in PT. Karya Timur Prima, to identify the difference of both methods and to analyze the difference on the result of both calculation methods. The commpany has calculated its cost of goods manufactured, but the calculation is incorrect, particularly in the determination of raw material costs, direct labor costs, and overhead cost. In addition, there are costs that should not be included in the calculation. This descriptive research uses case study approach, in which it is intended to investigate the condition or other things that have been mentioned, and the result presented in a research report. The data of the study are primary data, both quantitative and qualitative, which were collected through observation, interview and documentation. The results of cost of goods manufactured calculation using conventional method is difference from the calculation using activity based costing method, in which international potenza 12 is undercosted, new potenza 16 is undercosted and potenza mild 20 is overcosted. Therefore, it can be concluded that PT. Karya Timur Prima can calculate cost of goods manufactured more accurately using activity based costing method. Furthermore, this method can be used to maximize the company’s profit since it calculates overhead costs based on the cost driver in producing each product.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/619/051710594 |
| Uncontrolled Keywords: | Harga Pokok Produksi, Konvensional, Activity Based Costing, Cost of Goods Manufactured, Conventional, Activity Based Costing |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.151 Financial control > 658.151 1 Managerial accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Nur Cholis |
| Date Deposited: | 05 Dec 2017 02:21 |
| Last Modified: | 16 Nov 2020 07:23 |
| URI: | http://repository.ub.ac.id/id/eprint/6425 |
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