ABSTRACT. Keywords: cost of product, activity-based costing, overhead cost, selling price
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- Leony Sugiarto
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1 ABSTRACT Generating an annually increasing and consistent profit is one of the goals for every company, including PT Pos Indonesia. Based on their financial statements for the last 3 years, it can be seen that the profits generated were fluctuative. There are many possible conditions that caused this, one of them is the selling price is less competitive than other companies. The objectives of this study were to analyze the implementation and the effectiveness of the principles of activity-based costing to determine cost of product in PT Pos Indonesia. The method used in this study is descriptive analytic method by collecting, processing, and analyzing the data from PT Pos Indonesia so that we can find conclusions. The result of implementing activity-based costing in calculating overhead costs shows that overhead costs for each parcel post is $ 1.65, whereas company method charges $ 0.29 per Kg parcel post (calculated using assumptions). The conclusion is that overhead cost to cost of product for international parcel post in PT Pos Indonesia has been undercosted up to 5 Kg, and overcosted up to 6 Kg or more. Keywords: cost of product, activity-based costing, overhead cost, selling price
2 ABSTRAK Menghasilkan laba yang terus meningkat dan konsisten dari tahun ke tahun adalah salah satu tujuan setiap perusahaan, termasuk PT Pos Indonesia. Berdasarkan laporan keuangan PT Pos Indonesia selama 3 tahun terakhir, terlihat bahwa laba yang dihasilkan bersifat fluktuatif. Ada berbagai kemungkinan penyebab terjadinya kondisi ini, salah satunya harga jual yang kurang bersaing dengan perusahaan lain. Tujuan penelitian ini adalah untuk menganalisis prinsip-prinsip implementasi activity-based costing dalam menentukan harga pokok produk dan efektivitas activity-based costing dalam menentukan harga pokok produk di PT Pos Indonesia. Penulis menggunakan metode deskriptif analitis dengan cara mengumpulkan, mengolah, dan menganalisis data perusahaan sehingga dapat ditarik kesimpulan. Hasil penelitian pengimplementasian activity-based costing dalam menghitung biaya overhead menunjukkan bahwa biaya overhead untuk setiap paket pos sebesar $1,65, sedangkan metode perusahaan selama ini membebankan $0,29 untuk setiap Kg paket pos (perhitungan menggunakan asumsi). Kesimpulan yang didapat adalah selama ini biaya overhead untuk harga pokok produk paket pos internasional di PT Pos Indonesia mengalami undercosting sampai dengan berat 5 Kg, dan overcosting apabila sampai dan melebihi 6 Kg. Kata kunci: Harga pokok produk, activity-based costing, biaya overhead, harga jual
3 DAFTAR ISI Halaman HALAMAN JUDUL...i HALAMAN PENGESAHAN...ii SURAT PERNYATAAN KEASLIAN SKRIPSI...iii KATA PENGANTAR...iv ABSTRACT...vi ABSTRAK...vii DAFTAR ISI...viii DAFTAR GAMBAR...xi DAFTAR TABEL...xii DAFTAR LAMPIRAN...xiii BAB I PENDAHULUAN Latar Belakang Masalah Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian...6 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN Akuntansi Manajemen...7 viii
4 2.1.1 Pengertian Akuntansi Manajemen Peranan Akuntansi Manajemen Biaya Pengertian Biaya Klasifikasi Biaya Activity-based Costing Pengertian Activity-based Costing Falsafah Yang Melandasi Activity-based Costing Rerangka Proses Pengolahan Data Dalam Activity-based Costing Tingkatan Aktivitas Mendesain Sebuah Sistem Activity-based Costing Activity-based Costing Dalam Industri Jasa Kerangka Pemikiran...24 BAB III OBJEK DAN METODOLOGI PENELITIAN Objek Penelitian Metode Penelitian Metode Yang Digunakan Teknik Pengumpulan Data...33 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Gambaran Umum PT Pos Indonesia Sejarah Singkat...36 ix
5 4.1.3 Visi dan Misi Perusahaan Bidang Usaha Aktivitas-Aktivitas Pengiriman Paket Pos Internasional Perhitungan Harga Pokok Produk Pada Paket Pos Internasional di PT Pos Indonesia Perhitungan Harga Pokok Produk Pada Paket Pos Internasional dengan Metode Activity-based Costing Mengidentifikan dan Menggolongkan Biaya ke Dalam Berbagai Aktivitas Mengklasifikasikan Aktivitas Biaya ke Dalam Tingkatan Aktivitas Mengidentifikasi Cost Driver (Biaya Pemicu) Menentukan Tarif/Unit Cost Driver Pembahasan Kekuatan Kelemahan...64 BAB V SIMPULAN DAN SARAN Simpulan Saran Keterbatasan...68 DAFTAR PUSTAKA...69 LAMPIRAN...71 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)...78 x
6 DAFTAR GAMBAR Halaman Gambar 2.1 Gambar 2.2 Gambar 2.3 Gambar 2.4 Gambar 4.1 Keyakinan Dasar ABC System: Biaya Ada Penyebabnya...15 Arus Biaya Dalam Perusahaan Manufaktur, Jasa, dan Dagang...19 Rerangka Proses Pengolahan Data Dalam ABC System...20 Rerangka Pemikiran...31 Struktur Perusahaan...40 xi
7 DAFTAR TABEL Halaman Tabel 4.1 Tabel 4.2 Tabel 4.3 Tabel 4.4 Tabel 4.5 Tabel 4.6 Tabel 4.7 Tabel 4.8 Tabel 4.9 Rincian Biaya Handling KTSH...46 Perhitungan Biaya Handling KTSH...47 Daftar Biaya Handling KTSH Berdasarkan Berat...47 Pusat Aktivitas dan Aktivitas...52 Klasifikasi Berdasarkan Tingkatan Aktivitas...53 Klasifikasi Activity Driver...54 Rincian Cost Activity...55 Rincian Cost Driver...56 Tarif/Unit...57 Tabel 4.10 Biaya overhead paket pos internasional tahun Tabel 4.11 Tabel 4.12 Tabel 4.13 Penentuan Harga Pokok Produk Dengan Metode Perusahaan...60 Penentuan Harga Pokok Produk Dengan Metode Activity-based Costing...61 Biaya overhead Dengan Metode Perusahaan...64 xii
8 DAFTAR LAMPIRAN Halaman Lampiran I Lampiran II Perbedaan dan Persamaan Dengan Penelitian Sebelumnya...71 Surat Penelitian...72 Lampiran III Laporan Pendapatan dan Biaya 2011 PT Pos Indonesia...73 xiii
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ABSTRACT Tax is the country 's largest revenue source. The amount of tax is derived from the income before taxes. While that affect profit before tax is income and expenses. This study, entitled "Effect
Universitas Kristen Maranatha
ABSTRACT Quality costs are the costs that arise because there has been a bad product quality. This study aims to determine the cost of quality review of operating profit company. The cost of quality is
ABSTRAK. analisis rasio, analisis kredit, analisis profitabilitas, investasi, kinerja keuangan.
ABSTRAK Investasi merupakan kegiatan yang sering dilakukan oleh setiap pengusaha. Namun tidak semua investor mengetahui cara memilih investasi yang baik. Salah satu cara untuk memilih investasi yang baik
ABSTRACT. Keywords: Cost, Selling Price, and Job Order Costing. Universitas Kristen Maranatha
ABSTRACT This study aims to determine the application and calculation of cost of production and determine the selling price determination. The object of this study is the CV. MAWAHEEJRA located in Bandung
ABSTRAK. Capital Budgeting,Payback Period, Net Present Value, Internal Rate of Return, Profitability Index. Universitas Kristen Maranatha
ABSTRAK Dalam pembangunan ekonomi di Indonesia, bisnis mikro dan menengah turut berperan penting dalam mendukung keberhasilan pembangunan nasional, pemerintah berupaya untuk menggalakkan segala kegiatan
ABSTRACT. Keywords: Profitability Ratios (ROA, ROE and EPS), EVA (Economic Value Added) and corporate financial performance. vii
ABSTRACT This study aimed to analyze the use of Profitability Ratios (ROA, ROE, and EPS) and EVA (Econmic Value Added) in assessing the performance of companies listed on the JSE in 2007-2009. The object
ABSTRACT. Keywords : Operational Audit, Increased Effectiveness of Employee Performance. viii. Universitas Kristen Maranatha
ABSTRACT Operational audit should be able to control problems that might arise, usually a problem often faced is the employee performance. Each company held operational control which is expected to assist
ABSTRACT THE ROLE OF THE CONTROLLER IN THE CONTROL OF PURCHASE TO SUPPORT THE EFFECTIVENESS OF PURCHASE (CASE STUDY AT TOSERBA X)
ABSTRACT THE ROLE OF THE CONTROLLER IN THE CONTROL OF PURCHASE TO SUPPORT THE EFFECTIVENESS OF PURCHASE (CASE STUDY AT TOSERBA X) Along with the development of the nation, the corporate world in Indonesia
BAB 5 SIMPULAN DAN SARAN
BAB 5 SIMPULAN DAN SARAN 5.1 Simpulan Berdasarkan pembahasan dan analisis pada bab-bab sebelumnya, dapat ditarik beberapa kesimpulan antara lain: UD. BJL merupakan perusahaan manufaktur yang memproduksi
ABSTRACT. Key Words: Budgeting, Sales, Tool, Controlling, Effectiveness. Universitas Kristen Maranatha
ABSTRACT Sales are the main source income in the company. In selling activity, company needs controlling process as company successful depends on the profit that they got from sales income. A company has
ABSTRACT. Keywords: Customer Profitability Analysis and Customer Classification Matrix. vii. Universitas Kristen Maranatha
ABSTRACT Changes of business conditions causes the market power does not lie in the hands of producers anymore yet shift to the customer s hands. Such condition forces every organization to serve their
ABSTRACT. Keywords: Cost-Volume-Profit Analysis, short term profit planning, Contribution Margin, Break Even Point, what if analysis
ABSTRACT A good company is measured by its short term profit planning and management. To decide the company s strategy for short term profit planning, managers will be pressed on how to decrease operational
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
ABSTRACT. Analysis of Influence of Promotion Costs To Sales Volumes in CV. Agung Mas Motor Sukabumi
ABSTRACT Analysis of Influence of Promotion Costs To Sales Volumes in CV. Agung Mas Motor Sukabumi The aim of this research was to determine how much influence the cost of the promotion to sales volume.
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT The research about annual report from majority industry companies showed a quite large stock amount. A stock is the biggest asset in a company and the value is also very material. One of the purposes
Kata kunci: Analisis Profitabilitas Pelanggan, Activity Based Costing.
ABSTRAK Laba dianggap menjadi faktor internal yang terpenting bagi suatu perusahaan untuk mencapai tujuannya secara optimal. PT.X, suatu perusahaan yang bergerak dalam bidang distribusi alat-alat kesehatan
BAB I PENDAHULUAN. Perubahan yang terus bergulir secara global, menuntut perusahaan tidak hanya
BAB I PENDAHULUAN 1.1 Latar Belakang Perubahan yang terus bergulir secara global, menuntut perusahaan tidak hanya beradaptasi terhadap perkembangan pasar, namun juga mengupayakan transformasi menjadi organisasi
ABSTRACT. Keywords: Standard cost, and cost production control. vii
ABSTRACT This study used descriptive and varians analysis method. The purpose was to analyze the use of standard costs in increasing production cost control in bakery X. The methods that management can
ABSTRACT. : relevant information, differential gain and loss, differential accounting information, decision making.
ABSTRACT For the product line decision making, the decision maker need relevant information about differential statement if they decided to stop any of their product line so they do not take the wrong
ABSTRACT. Key word: ABC, non value added activity, rework defective product rolls activity. vii. Universitas Kristen Maranatha
ABSTRACT Non value added activity always found in every manufacturing industry. Non-value added activity is an activity that does not add value to a product, but consumes resources. In the production activity