ABSTRAK
KUB Usaha Abadi menentukan harga jual produknya dengan sistem akutansi
tradisional. Sistem akuntasi tradisional adalah sistem kalkulasi biaya yang menelusuri
biaya berdasarkan unit yang diproduksi. Apabila dalam suatu perusahaan pembebanan
biaya overhead pabrik menggunakan basis alokasi ukuran yang berkaitan dengan volume,
maka harga perhitungan pokok produksi tersebut tidak akurat. Penelitian ini mempunyai
tiga tujuan utama. Pertama, menentukan harga pokok produksi tahu dengan metode
Proses Costing dan Activity-Based Costing . Kedua, Membandingkan harga pokok
produksi antara sistem yang diterapkan perusahaan saat ini dengan Proses Costing dan
Activity-Based Costing. Ketiga, memilih metode penentuan harga pokok produksi yang
baru untuk digunakan dalam penjulan tahu. Metodologi penelitan .
Metode yang digunakan untuk penentuan harga pokok produksi pada penelitian ini
adalah metode process costing dan metode activity based costing. Metode process costing
adalah sistem perhitungan biaya yang mencakup biaya bahan baku, biaya tenaga kerja,
dan biaya overhead pabrik dibebankan ke pusat biaya. Sedangakan untuk pembangding
adalah sistem ABC (Activity Based Costing System) yang merupakan perbaikan dari
Sistem akuntansi tradisional. ABC (Activity Based Costing System) ini merupakan metode
perhitungan biaya yang dapat memberikan alokasi biaya overhead pabrik yang lebih
akurat dan relevan. Tahapan dalam melakukan penelitian ini adalah mengidentifikasi
semua biaya yang digunakan kemudian menghitung harga pokok produksi dengan
metode metode process costing dan metode Activity based costing.
The result of reckoning the cost of production using activity based costing show
results greater than these systems bill calculation before.The result of reckoning the cost
of production with traditional methods and process costing per unit in october for know
takowa is rp 306,00 and know a vegetable is rp 339,00.To the result of reckoning
november to know takowa is rp 277,00 and to know a vegetable is rp 306,00.While the
result of reckoning the cost of production using activity based costing per unit in october
for know takowa is rp 310,00 and know a vegetable is rp 342,00.To the result of
reckoning november to know takowa is rp 280,00 and to know a vegetable is rp 307,00
Kata Kunci : Harga Pokok Produksi, Process Costing, Activity Based Costing
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ABSTRACT
KUB Usaha Abadi selling price of its products with traditional accounting systems.
Traditional accounting system is the system of calculation of costs based on the cost of
traversing units produced. When a company's imposition of a factory overhead costs
using base allocation size is related to the volume, the price calculation of the production
of the staple is not accurate. This research has three main objectives. First, determine the
cost of goods production Process Costing are: elimination methods with tofu and
Activity-Based Costing are: elimination. Second, compare prices of principal production
system applied between companies at this time with the process of Costing are:
elimination and Activity-Based Costing are: elimination. Third, choose a method of
determining cost of goods production for use in a previous idea. The methodology of the
study
Methods used for the determination of the cost of production in this research is
process costing method and methods activity based costing.Method process costing is a
system bill calculation that includes cost of raw materials, labor costs, and overhead plant
charged to the center of charge.Sedangakan to pembangding is the abc ( activity based
costing system ) which is improvement in accounting system traditional.Abc ( activity
based costing system ) is bill calculation method that can give allocation overhead factory
more accurate and relevant.Stages in doing this research is identify all costs used then
calculate the cost of production with method method process costing and methods activity
based costing
Results of calculation of cost of goods production by using Activity Based Costing
are: Elimination of the results of the cost calculation on both systems before. Results of
calculation of cost of goods produced with traditional methods and process costing are:
elimination per unit in October to know Takowa is Rp 306,00 Vegetable and tofu is $
339.00. Calculation results for the month of November to know Takowa is Rp 277,00 and
to know Vegetable is Rp 306,00. While the results of calculation of cost of goods
production by using Activity Based Costing are: elimination per unit in October to know
Takowa is Rp 310,00 Vegetable and tofu is Rp 342,00. Calculation results for the month
of November to know Takowa is $ 280.00 and to know Vegetable is Rp 307,00
Keywords: The Cost of Production, Process Costing, Activity Based Costing
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