Sembiring, Delva Sheila (2017) Penerapan Sistem Activity Based Costing (ABC) Dalam Penentuan Harga Pokok Produksi Roti Pada Rotterdam Bakery Batu, Jawa Timur. Sarjana thesis, Universitas Brawijaya.
Abstract
Rotterdam Bakery sebagai salah satu usaha kecil di Batu mengambil peran sebagai perusahaan yang bergerak di bidang industri roti. Laba perusahaan Rotterdam Bakery sering mengalami fluktuasi setiap bulan. Hal yang mendasari terjadinya permasalahan ini adalah Rotterdam Bakery menggunakan perhitungan dengan sistem biaya tradisional dalam penentuan harga pokok produksi roti. Perhitungan dengan sistem tradisional dinilai kurang tepat diterapkan pada perusahaan ini dan metode Activity Based Costing diharapkan dapat diterapkan pada perusahaan Rotterdam Bakery sehingga informasi biaya yang dikeluarkan lebih akurat dan laba perusahaan ini menjadi optimal. Metode yang dilakukan dalam penelitian ini adalah metode deskriptif kuantitatif. Metode ini digunakan dengan cara penyusunan data hasil observasi dan wawancara untuk menghitung harga pokok produksi yang dinyatakan dengan angka. Hasil wawancara diperoleh dari key informant dan hasil observasi berdasarkan kegiatan di lokasi penelitian yakni kantor dan pabrik Rotterdam Bakery. Hasil dari penelitian ini menunjukkan penggunaan sistem biaya tradisional mengakibatkan distorsi biaya pada pembebanan biaya overhead roti tawar dan roti manis karena hanya menggunakan satu penggerak biaya yaitu unit produksi. Penerapan Activity Based Costing menunjukkan bahwa pembebanan biaya overhead untuk roti tawar mengalami undercost (dibebankan kurang dari yang seharusnya) dan pembebanan biaya overhead untuk roti manis mengalami overcost (dibebankan lebih dari yang seharusnya). Rotterdam Bakery sebaiknya mengurangi pembebanan biaya overhead untuk roti manis sebesar Rp62.292.421 dan menambahkan pembebanan biaya untuk roti tawar sebesar Rp6.271.674.
English Abstract
Rotterdam Bakery as one of the small enterprises in Batu took the role as a company engaged in the bread industry. The profit of Rotterdam Bakery has fluctuations every month. The underlying cause of this problem is Rotterdam Bakery using the calculation with the traditional cost system in determining the cost of bread production. Calculations with traditional systems are considered less appropriate applied to this company and Activity Based Costing method is expected to be applied to Rotterdam Bakery company so that the cost information is more accurate and the company's profit become optimal. The method used in this research is quantitative descriptive method. This method is used by the compilation of observation and interview data to calculate the cost of production that expressed by numbers. The interview result was obtained from the key informant and observation result based on the activity at the research location namely at the Rotterdam Bakery office and factory. The results of this study demonstrate the use of traditional cost systems resulting in cost distortions on the overhead cost of toast bread and sweet bread because using only one cost driver namely production unit. The implementation of Activity Based Costing shows that the overhead cost for toast bread is undercosted and the overhead cost for the sweet bread is overcosted. Rotterdam Bakery should reduce the charge of overhead costs for sweet bread as many as Rp62. 292.421 and add a charge for toast bread as many as Rp6.271.674.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FP/2017/835/051711052 |
| Uncontrolled Keywords: | Activity Based Costing, Distorsi Biaya |
| 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 Pertanian > Sosial Ekonomi Pertanian |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 18 Dec 2017 02:22 |
| Last Modified: | 16 Nov 2020 07:45 |
| URI: | http://repository.ub.ac.id/id/eprint/7141 |
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