ABSTRAK. Kata kunci : Activity Based Costing System dan Harga Pokok Produk. Universitas Kristen Maranatha
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1 ABSTRAK Penelitian ini membahas tentang perbandingan perhitungan harga pokok produk di PT. X menggunakan metode konvensional dan metode activity based costing system. PT. X ini merupakan sebuah perusahaan yang bergerak dalam bidang pembuatan boneka. Metode penelitian yang digunakan adalah metode penelitian deskriptif analitis, yaitu penelitian yang dilakukan dengan mengumpulkan data-data biaya yang terjadi di PT. X, menyajikannya sehingga memberi gambaran mengenai keadaan sebenarnya dari PT. X. Selain itu juga dilakukan penganalisisan data biaya tersebut sehingga menghasilkan perhitungan harga pokok boneka. Kemudian dari hasil penganalisisan tersebut diambil keputusan dan saran. Activity Based Costing System memberikan pengelompokan biaya yang terjadi di perusahaan secara lebih baik dan membebankan biaya tetap secara adil ke setiap jenis produk yang diproduksi perusahaan yang rutin dikeluarkan setiap tahunnya. Hal ini mengakibatkan harga pokok produk yang didapat juga menjadi lebih akurat. Hasil penelitian menunjukan bahwa harga pokok produk boneka lebih tinggi bila dihitung menggunakan metode konvensional jika dibandingkan dengan metode ABC. Dengan demikian perhitungan harga pokok produk berdasarkan metode ABC mengungkapkan bahwa metode konvensional kelebihan mengkalkulasi biaya untuk jenis produk boneka sebesar 0,33%. Jadi didapatkan kesimpulan bahwa perhitungan dengan metode Activity Based Costing System dapat menghasilkan harga pokok produk produksi yang lebih akurat. Kata kunci : Activity Based Costing System dan Harga Pokok Produk.
2 ABSTRACT This study discusses the comparison of the calculation of the cost of the product at PT. X using the conventional method and the method of activity based costing system. PT. X This is a company engaged in the manufacture of dolls. The research method used is descriptive analytical research method, the research conducted by collecting data incurred in the PT. X, present it so it gives an idea of the true state of the PT. X. It also performed analyzing cost data so that the calculation of cost of goods produced dolls. Then from the results of analyzing the decisions taken and advice. Activity Based Costing System provides the grouping of the costs incurred in the companybetter and charge a flat fee is fair to every type of product manufactured company thatroutinely issued every year. This resulted in the cost of the product obtained is also becoming more accurate. The results showed that the cost of doll products was higher when calculated using the conventional method when compared with the ABC method. Thus the calculation of the cost of products by the ABC method reveals that conventional methods of calculating the excess cost for this type of doll products of 0.33%. So the conclusion that the calculations obtained by the method of Activity Based Costing System can produce the product cost of production is more accurate. Keywords: Activity Based Costing System and the Cost of Goods Product.
3 DAFTAR ISI HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRAK... vii ABSTRACT... viii DAFTAR ISI... ix DAFTAR GAMBAR... xiii DAFTAR TABEL... xiv DAFTAR LAMPIRAN...xv BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian Kerangka Pemikiran Metodologi Penelitian Lokasi dan Waktu Penelitian BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS 2.1 Kajian Pustaka... 12
4 2.1.1 Biaya Pengertian Biaya Klasifikasi Biaya Biaya dan Terminologi Biaya Manfaat Informasi Biaya bagi Pihak Manajemen Harga Pokok Produksi Pengertian Harga Pokok Produksi Tujuan Penetapan Harga Pokok Produksi Prosedur Akumulasi Harga Pokok Produksi Sistem Akuntansi Biaya Konvensional Pengertian Biaya Konvensional Kelebihan dan Kekurangan Sistem Akuntansi Biaya Konvensional Activity Based Costing Definisi Activity Based Costing Tujuan Metode Activity Based Costing Keunggulan Metode Activity based Costing Keberatan-keberatan Terhadap Pengguna Activity Based Costing Model Tingkatan Activity Based Costing Pemicu Biaya (cost drivers) Prosedur Pembebanan 2 Tahap Metode Activity Based Costing Manfaat dan keterbatasan Activity Based Costing... 33
5 2.2 Kerangka Pemikiran Hipotesis BAB III METODE PENELITIAN 3.1 Objek Penelitian Sejarah Singkat dan Gambaran Umum Perusahaan Struktur Organisasi dan Uraian Tugas Proses Produksi Metodologi penelitian Teknik Pengumpulan Data Pembuktian Hipotesis Operasionalisasi Variabel BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Tinjauan Umum Atas Sistem Akuntansi Biaya di PT. X Klasifikasi Biaya Produksi PT. X Perhitungan Harga Pokok Produksi Sistem Biaya Konvensional yang Digunakan PT. X Perhitungan Harga Pokok Produk Dengan Sistem Activity Based Costing Pembebanan Biaya Tahap Pertama Identifikasi Aktivitas yang Relevan di Perusahaan Mengelompokkan Aktivitas ke Dalam Kelompok Biaya Homogen Menentukan Biaya Kelompok Homogen... 56
6 Menentukan Activity Level / Cost Driver Menentukan Tarif Kelompok Biaya Homogen Pembebanan Biaya Tahap Dua Penentuan Biaya Overhead yang Dibebankan Perhitungan Harga Pokok Produk Berdasarkan Sistem Activity Based Costing Perbandingan Harga Pokok Produk Antara Sistem Activity Based Costing dengan Sistem Biaya Konvensional BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan Saran DAFTAR PUSTAKA RIWAYAT HIDUP PENULIS... 65
7 DAFTAR GAMBAR Gambar I Pembebanan 2 Tahap Sistem Akuntansi Biaya Konvensional Gambar II Pembebanan 2 Tahap Metode ABC Gambar III Bagan Kerangka Pemikiran... 39
8 DAFTAR TABEL Tabel I Metode Penggolongan Biaya Tabel II Unsur-unsur dalam Penentuan Harga Pokok Produk Metode Konvensional dan Metode Activity Based Costing Tabel III Variabel, Indikator Variabel, dan Skala Pengukuran Tabel IV Realisasi Biaya Produksi Langsung November Tabel V Realisasi Biaya Produksi Tidak langsung November Tabel VI Data Produksi Divisi Mekanik PT. X November Tabel VII Data Biaya Overhead per Produk November Tabel VIII Harga Pokok Produk Satuan Produk Versi Metode Konvensional Tabel IX Daftar Aktivitas dan Pusat Biaya Tabel X Pengelompokkan Aktivitas dengan Klasifikasi Level Tabel XI Penentuan Biaya Kelompok Homogen Tabel XII Penentuan Cost Driver Tabel XIII Perhitungan Tarif Kelompok Biaya Homogen Tabel XIV Perhitungan Tarif Overhead per Produk Tabel XV Perbandingan Perhitungan Harga Pokok Produk Tabel XVI Perbedaan Pembebanan Biaya Overhead Antara Sistem Biaya Konvensional Dengan Sistem Activity Based Costing... 60
9 DAFTAR LAMPIRAN Lampiran I Laporan Harga Pokok Produksi PT X Periode September
ABSTRACT. Keywords: Cost of product, Selling Price, Conventional Methods, and Activiy Based Costing. vii. Universitas Kristen Maranatha
ABSTRACT Calculation of the cost in the company's products are the foundation in the sale price. There are two methods in calculating the cost of the product, the method of standard costing and activity
ABSTRACT. Keyword: Activiity based Costing system, Cost of Goods Manufacture, Cost Driver, Overhead Cost. vii. Universitas Kristen Maranatha
ABSTRACT This research will discuss about calculation cost of goods manufactured in PT. Abadi Jaya which is still the traditional system in determining the cost of goods manufactured. Traditional system
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ABSTRACK Industry competition lately become increasingly stringent. Therefore, a company requires high competitiveness to maintain the continuity of the industry. Appropriate cost calculation method is
ABSTRACT. Key Words: Overhead cost, Production cost, Conventional method, Activity-Based Costing (ABC) Method. vii Universitas Kristen Maranatha
ABSTRACT The objective of this study is to attain a better allocation of overhead cost, which is will showed through a comparison between an cost allocation using conventional method with cost allocation
ABSTRACT. Keywords : Cost of Productions, Conventional Costing, Activity Based Costing. Universitas Kristen Maranatha
ABSTRACT The need of medicine is increasing lately and it signed by competitions in pharmaceutical industry that become more increase. PT Kimia Farma Plant Bandung is one of state-owned enterprises which
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i ABSTRAK Penelitian ini membahas tentang perbandingan Metode biaya, yaitu antara metode full costing dan variable costing untuk menetapkan harga pokok dan harga jual produk. Metode penelitian yang digunakan
ABSTRACT. Keywords: Variable Costing Method, Full costing Method,Cost of product,and Profit. viii. Universitas Kristen Maranatha
ABSTRACT This study discusses the cost comparison method, namely the full costing method and variable costing method for the basic price and selling price. Research method used in descriptive analytical
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ABSTRAK Dalam suatu perusahaan industri manufaktur, penetapan harga jual produk menjadi hal yang penting. Karena melalui penetapan harga jual, perusahaan dapat memperkirakan profit yang akan diperolehnya.
ABSTRACT. Keywords: Job order costing method. vi Universitas Kristen Maranatha
ABSTRACT Cost accumulation procedure that is used to calculate the cost of products in companies that produce products on the basis of the order is the Job Order Costing Method. As for recording costs
ABSTRACT. : Job order costing and selling price. Universitas Kristen Maranatha
ABSTRACT Globalization and free trade create competition becomes more intense. Therefore, the industrial sector in the country should be able to produce products that can compete with foreign products.
ABSTRACT. Keyword: Cost report, job order costing, cost of production orders, compare, weaknesses and strengths, analytical calculation
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ABSTRAK. Kata-kata kunci: harga pokok produksi, job-order costing method. vii. Universitas Kristen Maranatha
ABSTRAK PT X merupakan perusahaan manufaktur yang bergerak di bidang percetakan offset yang berproduksi berdasarkan pekerjaan yang diterima. Perusahaan menggunakan joborder costing method dalam perhitungan
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ABSTRACT. Keywords: Activity Based Costing (ABC) dan Cost of Good Manufactured (COGM) vii. Universitas Kristen Maranatha
ABSTRACT This research aimed to give author knowledge about the role of Activity Based Costing (ABC) in calculating Cost of Good Manufactured (COGM) accurately and to compare both COGM that obtained from
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DAFTAR ISI. HALAMAN JUDUL... i. SURAT PERNYATAAN KEASLIAN TA...ii. HALAMAN PENGESAHAN... iii. HALAMAN PERSEMBAHAN... iv. MOTTO...
DAFTAR ISI HALAMAN JUDUL... i SURAT PERNYATAAN KEASLIAN TA...ii HALAMAN PENGESAHAN... iii HALAMAN PERSEMBAHAN... iv MOTTO... v KATA PENGANTAR... vi ABSTRAKSI... viii DAFTAR ISI... ix DAFTAR GAMBAR... xiii
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DAFTAR ISI. ABSTRAK... i KATA PENGANTAR... ii DAFTAR ISI... v DAFTAR TABEL... viii DAFTAR GAMBAR ix
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ABSTRACT The Purpose of this thesis are to explain the increase of product costing accuracy by using Activity-Based Costing (ABC) and to identify the opportunities for cost reduction by using Process Value
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ABSTRAK. iii. Universitas Kristen Marantha
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ABSTRACT. vii Universitas Kristen Maranatha
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iii UNIVERSITAS KRISTEN MARANATHA
ABSTRAK Perhitungan harga pokok, pengelompokkan dan pembebanan biaya yang tepat dan akurat merupakan beberapa hal yang harus dilakukan sebelum menetapkan harga jual. Kesalahan dalam hal ini akan menyebabkan
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