Penerapan Activity-Based Costing System Dalam Menentukan Harga Pokok Produksi Pada Perusahaan Beras UD. Sumber Makmur

Abstract

This study has the objective, first to find out the calculation of the cost of production using the Traditional System used by the company. Second, to find out the cost of production using the Actvity-Based Costing System. So that the difference in calculation of the cost of production is known based on the Traditional System and Activity-Based Costing System. This research is a qualitative descriptive study conducted at UD. Sumber Makmur. The data collection method used in this study is the documentation method. Documentation is a technique by collecting data through company documents regarding data related to the cost of UD. Sumber Makmur production. The object of research in this study is the data relating to determining the cost of production. The cost of production using the Traditional System results obtained for Cap Kiwi Rice products amounted to Rp208,256.2 while for Plain Rice products amounted to Rp380,618.3. The cost of production using the Activity-Based Costing System can be obtained results for the Kiwi Cap Rice product is Rp209,212.5 while for the Plain Rice product is Rp380,322.0. The results showed that the Activity-Based Costing System obtained greater results on Cap Kiwi Rice products while on plain Rice products obtained smaller results. The differences that occur are caused by loading by factory overhead on each product. In the Traditional System, factory overhead costs for each product are only charged to one cost driver, namely the number of production units. Whereas in the Activity-Based Costing System the factory overhead costs for each product are charged to several cost drivers so that the Activity-Based Costing System is able to allocate activity costs to each product precisely based on the consumption of each activity.