ANALISIS PENETUAN HARGA POKOK PRODUKSI DENGAN METODE ACTIVITY BASED COSTING SYSTEM PADA PT MOULDING BUANA ALAM DI SAMARINDA

Abstract

Activity Based Costing System (ABC System) is a method that can reduce the cost distortion that occurs in the calculation of traditional systems. Distortion costs happened because the determination of the cost of production using the traditional system used to calculate the factory overhead cost of the whole factory tariff. The result of the calculation of cost of production with Activity Based Costing system, from the three furniture products used as sample are Working Table (MK1853), File Cabinet (LF3672), Shoe Rack (RS9062), the three products produce lower cost of production cost compared to the cost of traditional systems. Value Difference of each Working Table Rp 138.168 or 8.67% lower per unit, File Cabinets Rp 102,554 or 5,02 lower per unit, Shoe Rack Rp 248.546 or 14.85% lower per unit. This happens because the ABC system has allocated the cost of production that actually occurs in every production.Based on the analysis can be concluded this research shows that the calculation of cost of production using Activity Based Costing system is more appropriate, because it produces more accurate data with lower results than traditional system calculation methods and can assist the management in making decisions.