ANALISIS ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI GUNA MENENTUKAN HARGA JUAL GULA (Studi Kasus pada PT. PG. Kebon Agung Unit PG. Kebon Agung Kecamatan Pakisaji Kabupaten Malang)

Abstract

Manufacturing companies in determining the cost of goods product applies the method of Activity Based Costing System that the company was in the decision making of the cost of goods product where the factory had diversity in providing products. This study aims to identify and to explain: 1)  determining the cost of goods production with traditional cost accounting methods; 2) determining the cost of goods production with Activity Based Costing System to determine the selling price of sugar. This type of research used in this research is descriptive research with the approach case study. The results showed there were some differences between the method applied by PG Kebon Agung and ABC System. Based on the result of calculations, there were differences between a higher price (overcosting) for sugar which were Rp 27.049.138.126,16 and for the molasses had lower price (undercosting) by Rp 20.239.303.398,33. While the results of the sale price of sugar in 2015 is determined by the auction system of sugar reached the highest price of Rp. 12350.00 exceed the cost of sales of sugar.

Keyword: the cost of production, Activity Based Costing System, the selling price of sugar.

ABSTRAK

Perusahaan manufaktur dalam menentukan harga pokok produk menerapkan metode Activity Based Costing System agar perusahaan tidak salah dalam pengambilan keputusan mengenai harga pokok produk dimana pabrik memiliki keanekaragaman dalam penyediaan produk. Penelitian ini bertujuan untuk mengetahui dan menjelaskan: 1) penentuan harga pokok produksi dengan metode akuntansi biaya tradisional; 2) penentuan harga pokok produksi dengan Activity Based Costing System guna menentukan harga jual gula. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan pendekatan studi kasus. Hasil penelitian menunjukkan terdapat perbedaan antara metode yang diterapkan oleh PG Kebon Agung dengan ABC System terjadi selisih harga lebih tinggi (overcosting) pada produk gula yaitu sebesar Rp. 27.049.138.126,16 dan selisih harga lebih rendah (undercosting) pada produk tetes sebesar Rp. 20.239.303.398,33. Sedangkan hasil dari harga jual gula pada tahun 2015 yang ditentukan dengan sistem pelelangan gula mencapai harga tertinggi sebesar Rp. 12.350,00 melampaui dari harga pokok penjualan gula.

Kata kunci: harga pokok produk, Activity Based Costing System, harga jual gula.