Path: Top . Undergraduate Theses . Jurusan Teknik Industri . 2010

PENERAPAN ACTIVITY BASED COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI (Studi Kasus di UD. Bandung Sport, Gresik)

Undergraduate Theses from JIPPTUMG / 2013-10-24 15:28:55
Oleh : Retno Wahyudi, Universitas Muhammadiyah Gresik (digilib@umg.ac.id)
Dibuat : 2011-04-27, dengan 1 file

Keyword : Production Price – ABC System


This study is based on the accuracyin offering financial information by the management, in order to provide accurate cost information to the management in making decision by using activity based costing.
The purpose is to know activity based costing approach in fixing overhead cost that is consumed by each product and production price in UD. Bandung Sprot, Gresik. Several variable can be defined as a concept that can be measured ar factor that has function in an event. This study focus on raw material, direct employee cost, and factory overhead cost.
Here, the hypothesis is activity based costing can give more accurate information in making decision to the management, because activity based costing provides cost that is connected with every activity to create product.
The analysis of production cost used company’s history, to decide production cost that should be charged to product by using activity based costing method.
Calculation of production cost for each product that were jacket, trouser, and t-shirt was done by accumulating elements of production cost that was happened to produce a product. The calculation result showed that conventional method charged with over overhead cost in jacket product. While in trouser and t-shirt, overhead cost was too low. It was happened because conventional accounting system was not pay attention more in the connection of resources and production activity that is done in creating a product.

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