Analisis penentuan harga pokok produksi berdasarkan "activity based costing": Studi kasus pada CV. Patt Engineering

INDONESIA:

Aktivitas biaya produksi berperan dalam menentukan perhitungan harga pokok produksi dan menghasilkan penetapan harga jual yang tepat. Pengelolaan biaya seperti penggunaan Activity Based Costing (ABC) berperan dalam penentuan harga pokok produksi. Activity Based Costing (ABC) dapat membantu menganalisis perhitungan apabila data terjadi overcost dan undercost pada setiap produk. Dari latar belakang inilah perlu dilakukan penelitian yang berjudul” analisis penentuan harga pokok produksi berdasarkan“Activity Based Costing (ABC)” (Studi kasus pada CV. PATT ENGINEERING)”

Penelitian ini menggunakan jenis penelitian kuantitatif deskriptif. Adapun tahapan penelitian ini dibagi menjadi tiga kelompok; kelompok pertama meliputi, mengidentifikasi aktifitas, menentukan biaya terkait, mengelompokkan aktivitas yang seragam, menggabungkan biaya dari aktivitas yang dikelompokkan. Tahapan kedua meliputi: perhitungan biaya pembebanan (overhead costing) pada tiap aktivitas, dan tahap ketiga menghitung dan membandingkan biaya produksi dengan menggunakan metode konvensional dan metode activity based costing, mengetahui terjadinya overcost dan undercost produk.

Dari hasil penelitian menunjukkan bahwa harga pokok produksi menggunakan Activity Based Costing (ABC) pada CV. PATT ENGINEERING lebih akurat di bandingkan menggunakan metode tradisional. Hal ini bisa dilihat dari perbedaan hasil analisis penentuan harga pokok produksi pada masing- masing produk yang dihitung dengan metode tradisional dan Activity Based Costing (ABC), untuk hasil data yang mengalami undercost adalah jenis EMT Poertable Rp -597.392,18; EMT TM Rp.-1.051.691,69; EVM Rp.-285.445,24; TFS Rp.-310.704,65. Sedangkan hasil data yang mengalami overcost adalah produk EMT Panel Rp.18.532,56; DTF Online (5Slave) Rp. 1.251.192,00; Rp.VIM 329.367, 81.

ENGLISH:

Cost of production activity plays a role in determining the calculation of cost of goods production and resulted in the determination of the exact selling price. Cost of management such as the use of Activity Based Costing are: Elimination (ABC) play a role in determining the cost of goods production. Activity Based Costing (ABC) can help analyze the data calculation occurs when overcosted and undercost on each product. From this background necessary to study entitled "analysis determining the cost of production based on the" Activity Based Costing (ABC) "(Case Study at CV. PATT ENGINEERING"

This research used descriptive quantitative research. The stages of this study were divided into three groups; The first group included, identifying activities, determine the associated costs, uniform grouping activity, combining the cost of activities grouped. The second step included: calculating the cost of loading (overhead costing) for each activity, and the third stage of calculating and comparing the cost of production by using the conventional method and the method of activity based costing, knowing the overcosted and undercosted product.

From the results of the study showed that the cost of goods produced using Activity Based Costing are: Elimination (ABC) on CV. PATT ENGINEERING more accurately compared using traditional methods. It can be seen from the results of the analysis of differences in the determination of the price of the staple production on each product calculated by traditional methods and Activity Based Costing are: Elimination (ABC), proceeds to data that experiencing undercost is a type of EMT Poertable Rp-597.392, 18; EMT CE IDR-1.051.691,69; EVM IDR-285.445,24; TFS Rp 310.704.-,65. While the results data that is experiencing is overcost EMT Panels Rp 18.532,56; DTF Online (5Slave) of Rp. 1.251.192 b; RP. VIM 329.367, 81