HARGA POKOK PRODUKSI MENGGUNAKAN
I BASIS AKTlVlTAS
PADA PT. ANITA VlRA ANDIKA.
Masters thesis, Institut Pertanian Bogor.
Cost control is one of the important factors for competition through
managing the controllable costs as low as possible, it will lowest the basic
price of production, so that selling price will be compete with anothers
companies which are cost efficient.
The determination cost of goods sold with activity based costing method
will prevents cost distortion. Beside that, ini managing stock supplies will
be on time, so it will minimize the raw materials.
Based on the problems, this reseach is aimed to evaluate the calculation
cost of goods sold which implemented by a company, it also analyze
activity based costing, and compare both of them. The implications of
differences will be recommended to the management.
Reffering to the research resaut, that is calculating overhead cost
allocation which howadays applied by a company, it is only using one cost
driver, called machine hour. Meanwhile, activity based costing, there are 5
cost drivers : machine hour, kilowatthour, kilogram gas, working hour, and
space of usage of factory. The comparison of calculating cost of goods
sold there are 7 products are under valued and 4 product are over valued.
The other benefits by implementing activity based costing are able to
identify cost efficency level for any product. Then we will know which
activities consume high resources, so that it will increase overhead cost.
Considering the benefits of activity based costing method, it will
recommended to a company. Implementation this activity based costing
method needs strong commitment from the whole employees, supported
by adequate resources, and computerized.
Actions (login required)