Perancangan Sistem Biaya Berbasis Activity Based Costing pada Industri Manufaktur Studi Kasus Industri Manufaktur PVC di PT XYZ

Farras, Naufal Farras Alif (2026) Perancangan Sistem Biaya Berbasis Activity Based Costing pada Industri Manufaktur Studi Kasus Industri Manufaktur PVC di PT XYZ. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

PT XYZ sebagai perusahaan manufaktur pipa dan fitting UPVC bermerek POWER masih menghadapi potensi distorsi biaya dalam penentuan harga pokok produksi karena penggunaan sistem biaya tradisional yang berbasis single Cost Driver. Sistem tersebut berisiko menghasilkan pembebanan biaya yang kurang akurat karena setiap produk memiliki konsumsi aktivitas dan sumber daya yang berbeda. Tujuan dari penelitian ini adalah menggunakan metode Activity Based Costing untuk mengidentifikasi aktivitas produksi, menentukan Cost Pool, menentukan Cost Driver, serta menghitung biaya produksi berdasarkan konsumsi aktivitas pada proses manufaktur pipa PVC. Tujuan Hasil penelitian menunjukkan alur produksi pipa UPVC POWER terdiri atas sembilan tahapan utama yang kemudian divalidasi menjadi sembilan Cost Pool melalui Focus Group Discussion (FGD), dengan total biaya overhead pabrik (BOP) sebesar Rp. 1.635.000.000. Setiap Cost Pool memiliki Cost Driver yang disesuaikan dengan karakteristik aktivitasnya. Perhitungan menggunakan ABC menghasilkan harga pokok produksi (HPP) per batang sebesar Rp. 15.182 untuk Pipa ½ inci dan Rp. 53.203 untuk Pipa 4 inci, berbeda signifikan dibandingkan metode tradisional yang menghasilkan HPP sebesar Rp. 17.498 untuk Pipa ½ inci dan Rp. 43.939 untuk Pipa 4 inci. Temuan ini mengonfirmasi bahwa metode ABC mampu memberikan informasi biaya yang lebih akurat sebagai dasar pengambilan keputusan strategis, khususnya dalam penetapan harga jual dan evaluasi profitabilitas produk di PT XYZ. ==================================================================================================================================
PT XYZ, a manufacturing company producing UPVC pipes and fittings under the POWER brand, still faces potential cost distortion in determining the cost of production due to the implementation of a traditional costing system based on a single Cost Driver. This system may result in inaccurate cost allocation since each product consumes different levels of activities and resources. This study aims to apply the Activity-Based Costing (ABC) method to identify production activities, determine Cost Pools and Cost Drivers, and calculate production costs based on activity consumption in the PVC pipe manufacturing process. The results indicate that the POWER UPVC pipe production process consists of nine main stages, which were subsequently validated into nine Cost Pools through Focus Group Discussion (FGD), with total manufacturing overhead costs amounting to IDR 1,63500.00. Each Cost Pool was assigned a Cost Driver based on the characteristics of the corresponding activities. The ABC calculation resulted in a Cost of Goods Manufactured (COGM) per pipe of IDR 15,182.00 for ½-inch pipes and IDR 53,203.00 for 4-inch pipes, showing significant differences compared with the traditional costing method, which generated COGM values of IDR 17,498.00 for ½-inch pipes and IDR 43,939.00 for 4-inch pipes. These findings confirm that the ABC method provides more accurate cost information to support strategic decision-making, particularly in determining selling prices and evaluating product profitability at PT XYZ.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Activity Based Costing, Cost Driver, Cost of Goods Manufactured, Cost Pool, PVC Pipe, Activity Based Costing, Cost Driver, Cost Pool, Harga Pokok Produksi, Industri Pipa PVC.
Subjects:	H Social Sciences > HF Commerce > HF5686.C8 Activity-based costing
Divisions:	Faculty of Industrial Technology and Systems Engineering (INDSYS) > Industrial Engineering > 26201-(S1) Undergraduate Thesis
Depositing User:	Naufal Farras Alif
Date Deposited:	31 Jul 2026 06:22
Last Modified:	31 Jul 2026 06:22
URI:	http://repository.its.ac.id/id/eprint/140704

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