Setyawan, Aji Wirasakti (2019) Pendekatan Activity-Based Costing Dalam Penentuan Harga Pokok Produksi Pada UPT ITS Press. Other thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Perhitungan harga pokok produksi yang tepat dan akurat diperlukan dalam setiap usaha untuk menghindari penetapan harga jual yang underrated atau overrated. Pada tugas akhir ini, dengan menganalisis kondisi exsisting pada ITS Press dengan metode Activity-Based Costing (ABC) diharapkan dapat menetapkan harga pokok produksi berikut harga jual produk yang tepat untuk setiap produk terpilih yang diproduksi. Dalam proses pembebanan biaya overhead pabrik dengan metode ABC pada ITS Press, dilakukan identifikasi dan penggolongan aktivitas yang terjadi, menghubungkan biaya dengan aktivitas, menentukan cost driver, menentukan kelompok biaya yang homogen, serta penentuan pool rate. Dengan melakukan pembebanan biaya overhead pabrik menggunakan pendekatan ABC dapat diketahui biaya yang dikonsumsi produk untuk setiap aktivitas. Selain itu, dilakukan analisis dengan pendekatan sistem tradisional untuk mengetahui selisih harga pokok produksi, serta sebagai bahan pertimbangan dalam menganalisis. Hasil analisis yang diperoleh menunjukan bahwa selama ITS Press memproduksi produk terpilih pada tahun 2018 mengalami kerugian dengan total Rp 271,910,260,- dengan pendekatan analisis ABC, serta kerugian sebesar Rp 257,174,166,- dengan pendekatan analisis sistem tradisional.
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Precise and accurate calculation of cost of goods manufactured is needed in every business to avoid overrated or underrated selling prices. This final project is expected to determine cost of goods manufactured and appropriate selling price for each selected items produced by identifying existing conditions in ITS Press with Activity-Based Costing (ABC) approach. In charging the overhead cost using ABC, activities identification and classification are carried out, linking cost with activites, determining cost driver, homogenous cost pool, and the pool rate. By charging the overhead cost using ABC approach, the costs consumed by the product for each activity can be known. In addition, traditional approach analysis is also carried out to determine the difference in cost of goods manufactured, as well as to assist the analysis. The results of the analysis show that as long as ITS Press produces selected items in 2018, a loss of Rp 271,910,260,- by using ABC approach, and a loss of Rp 257,174,166,- by using traditional approach.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | RSI 658.155 2 Set p-1 2019 |
| Uncontrolled Keywords: | Harga pokok produksi, Activity-Based Costing, Sistem Tradisional |
| Subjects: | H Social Sciences > HB Economic Theory > Economic forecasting--Mathematical models. H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5686.C8 Activity-based costing |
| Divisions: | Faculty of Industrial Technology > Industrial Engineering > 26201-(S1) Undergraduate Thesis |
| Depositing User: | Aji Wirasakti Setyawan |
| Date Deposited: | 30 Nov 2023 05:26 |
| Last Modified: | 30 Nov 2023 05:26 |
| URI: | http://repository.its.ac.id/id/eprint/64310 |
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