ANALISIS ACTIVITY BASED COSTING (ABC) SYSTEM SEBAGAI DASAR PENETAPAN HARGA POKOK PRODUKSI (Studi Pada PT PG Rajawali I Unit PG Krebet Baru)
Abstract
Calculating the production cost is very important for a company.There are many methods in determining theproduction cost, one of them is Activity Based Costing (ABC) System.This method os considered capable to cover the weakness of the previous method of traditional cost accounting method.This study aimed to analyze the differences of determination of production cost between cost accounting method and Activity Based costing (ABC) system in PT PG Rajawali I Unit PG Krebet Baru.In this study, the cost driver used in the calculation of the production coston PT PG Rajawali I Unit PG Krebet Baru was total cost of raw material cost, production unit, machine hours and direct labor hours, so that activity based costing system was able to allocate the activity cost to each productappropriately based on the consumption of each product. The result of calculation and comparison between traditional cost accounting and Activity Based Costing (ABC) system, it could be seen the difference of productioncost of sugar and molasses in PT PG Rajawali I Unit PG Krebet Baru. The sugar hadundercosting by Rp 1.846.592.670 and for the molasses hadovercostingby Rp 8.031.089.810.
Keyword : cost of goods manufacture, activity based costing system
Perhitungan harga pokok produksi sangat penting dilakukan oleh sebuah perusahaan. Banyak metode dalam penentuan harga pokok produksi salah satunya yaitu metode Activity Based Costing (ABC) System. Metode ini dianggap mampu menutupi kelemahan dari metode yang lebih dulu ada yaitu metode akuntansi biaya tradisional.Penelitian ini bertujuan untuk menganalisis bagaimana perbedaan penentuan harga pokok produksi antara metode akuntansi biaya tradisional dan metode Activity Based costing (ABC) system di PT PG Rajawali I Unit PG Krebet Baru.Pada penelitian ini cost driver yang digunakan dalam perhitungan harga pokok produksi pada PT PG Rajawali I Unit PG Krebet Baru adalah jumlah biaya bahan baku, jumlah unit produksi, jumlah jam mesin dan jumlah jam tenaga kerja langsung sehingga Activity Based Costing (ABC) system mampu mengalokasikan biaya aktivitas ke setiap produk dengan tepat dan berdasarkan konsumsi masing-masing produk. Hasil dari perhitungan dan perbandingan antara akuntansi biaya tradisional dan Activity Based Costing (ABC) System dapat diketahui bahwa adanya perbedaan harga pokok produksi gula dan tetes pada PT PG Rajawali I Unit PG Krebet Baru. Gula mengalami undercosting sebesar Rp 1.846.692.670 dan untuk produk tetes mengalami overcosting sebesar 8.031.089.810.
Kata kunci : harga pokok produksi, activity based costing system.
