ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN
MENGGUNAKAN METODE ACTIVITY BASED COSTING PADA PD. IKRAM NUSA PERSADA KOTA SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Djinawi, Yahya
Subject
HB Economic Theory
Datestamp
2021-01-05 00:53:51
Abstract :
This research was conducted in PD. IKRAM NUSA PERSADA, Sukabumi City, this study discusses the first time to discuss the calculation of production prices using traditional methods, the second to find out calculations using costbased methods and which can be used to find out how many methods are used. The research method used in this study is a descriptive method with a quantitative approach to the documentation data collection method. The documentation carried out by researchers in this research is by collecting, analyzing and distributing documents, records relating to the company containing company profile and financial statements. The results of the calculation of the cost of production with the traditional system in PD. IKRAM NUSA PERSADA in 2018, the result of the cost of production for dolphin candles was Rp. 148,528, - and for dolphin jumbo candles, Rp. 162,599. The calculation of the cost of production using the activity-based cost method for dolphin stamp candles is Rp. 147,576, - for dolphin stamp jumbo wax is Rp. 169,481. The activity-based cost method provides a cheaper difference compared to the traditional method in dolphin stamp candles of Rp. 952, - and gave a more expensive difference to the dolphin jumbo stamp candle of Rp. 6,882. The difference that occurs between the cost of production between traditional methods and costs based on activity causes the imposition of factory overhead costs on each product. In the traditional method the cost of each product is only charged to one cost driver only. Fixed a problem that occurred at factory overhead costs. In the cost method based on factory activity costs for each product required on many cost drivers, so costs based on activities can allocate activity costs to each type of product appropriately using each activity of each activity.
This research was conducted in PD. IKRAM NUSA PERSADA, Sukabumi City, this study discusses the first time to discuss the calculation of production prices using traditional methods, the second to find out calculations using costbased methods and which can be used to find out how many methods are used. The research method used in this study is a descriptive method with a quantitative approach to the documentation data collection method. The documentation carried out by researchers in this research is by collecting, analyzing and distributing documents, records relating to the company containing company profile and financial statements. The results of the calculation of the cost of production with the traditional system in PD. IKRAM NUSA PERSADA in 2018, the result of the cost of production for dolphin candles was Rp. 148,528, - and for dolphin jumbo candles, Rp. 162,599. The calculation of the cost of production using the activity-based cost method for dolphin stamp candles is Rp. 147,576, - for dolphin stamp jumbo wax is Rp. 169,481. The activity-based cost method provides a cheaper difference compared to the traditional method in dolphin stamp candles of Rp. 952, - and gave a more expensive difference to the dolphin jumbo stamp candle of Rp. 6,882. The difference that occurs between the cost of production between traditional methods and costs based on activity causes the imposition of factory overhead costs on each product. In the traditional method the cost of each product is only charged to one cost driver only. Fixed a problem that occurred at factory overhead costs. In the cost method based on factory activity costs for each product required on many cost drivers, so costs based on activities can allocate activity costs to each type of product appropriately using each activity of each activity.
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