ANALISIS DETERMINASI BIAYA PRODUKSI DENGAN PENDEKATAN ACTIVITY BASED COSTING SYSTEM (ABC SYSTEM) (STUDI KASUS DI UD. PRIMA BHAKTI KARAWANG)

Ade Suhara, Bona Herman Sianturi

Abstract


ABSTRACT
UD. Prima Bhakti is a food industry that is engaged in processing cassava into cassava chips which are located at Jalan Kemuning, Karangligar Village, West Telukjambe District, Karawang District, West Java.
This factory experienced problems in the system of controlling high production costs which impacted on rising selling prices. The occurrence of production costs swelling due to the lack of good cost management. The costing used by the company is currently based on past cost data which is then made an estimated cost that will occur.
From the above problems carried out a study of the design of the cost of production through the approach of Activity Based Costing (ABC). Activity Based Costing method is a method of calculating costs that imposes first costs on activities, then on products based on the use of activity by each product. Activity Based Costing System method identifies the activities carried out, tracing the costs to these activities and then using various cost drivers to trace costs, activities to cost objects.

Key words: Cassava chips, cost of production, activity based costing

ABSTRAK
UD. Prima Bhakti merupakan industri makanan yang bergerak di bidang pengolahan singkong menjadi keripik singkong yang beralamat di Jalan Kemuning Desa Karangligar Kecamatan Telukjambe Barat Kabupaten Karawang Jawa Barat.
Pabrik ini mengalami permasalahan pada sistem pengendalian biaya produksi yang tinggi yang berimbas pada naiknya harga jual. Terjadinya pembengkakan biaya produksi dikarenakan belum adanya manajemen biaya yang baik. Penetapan biaya yang dipakai perusahaan saat ini didasarkan pada data biaya masa lalu yang kemudian dibuat taksiran biaya yang akan terjadi.
Dari permasalahan di atas dilakukan suatu penelitian mengenai rancangan harga pokok produksi melalui pendekatan Activity Based Costing (ABC). Metode Activity Based Costing adalah metode kalkulasi biaya yang membebankan biaya pertama-tama pada aktivitas, lalu pada produk berdasarkan penggunaan aktivitas oleh setiap produk. Metode Activity Based Costing System mengidentifikasikan aktivitas yang dilaksanakan, menelusuri biaya keaktivatas tersebut dan kemudian menggunakan berbagai pemicu biaya (cost drivers) untuk menelusuri biaya, aktivitas ke objek biaya.

Kata kunci : Keripik singkong, harga pokok produksi, activity based costing

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References


DAFTAR PUSTAKA

Dunia, Firdaus Ahmad dan Wasilah. 2009. Akuntansi Biaya. Jakarta: Salemba Empat. Hansen dan Mowen. 2000. Manajemen Biaya. Jakarta: Salemba Empat. Matz dan Usry. 2002. Cost Accounting Planning and Control. Edisi 13. Ohio: South Western Publishing Cincinati. Roztocki, Narcyz. 2000. An Integrated Activity-Based Costing and Economic Value Added System as an Engineering Management Tool For Manufacturers. Journal of Cost Management. Widjaja, Amin. 1992. Activity Based Costing : Suatu Pengantar. Jakarta: Rineka Cipta.


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