Analisis Penentuan Harga Pokok Produksi Menggunakan Metode Activity Based Costing (Studi Kasus Pada PT. Bintang Semarang)

Abstrak

The company faces the tight competition in manufacturing. The increasing number of new brands emerging makes the company should try harder to win the competition. Therefore, the management company must be very careful in making decisions, especially in matters relating to the cost of production so it does not cause distortion cost. Distortions arise because of inaccuracies in the charging, resulting mistake costing, decision making, planning, and controlling. It also results in distortion undercost / overcost   production. Those weaknesses can be overcome by the use of Activity-Based Costing. Activity-Based Costing is a method of determining the cost price by tracing costs to activities and then to products. The main difference of calculating product cost price between the traditional cost accounting products and ABC is the number of cost driver used in the ABC method is more than the traditional cost accounting systems. The results showed that the standard type of product cost is still not able to provide the optimal profit as obtained by the ABC method The cost of standard products is still quite larger in costly activity. For the type of Jumbo product, the real selling price of the product is still a relatively small benefit. However, the Super type product, the real selling price of the product has met the expected profit. It is expected that this calculation can be a reference for the management in determining the cost of the product by the ABC method, so the company can determine the allocation of costs (activities that trigger expenses), therefore the company can minimize or even eliminate activities that do not add value to the customer (non value-added activity) in order to maximize profitability. Key words: Activity Based Costing, cost drivers, distortion