Aplikasi Activity-Based Cost System dalam Sistem Informasi Biaya Manufaktur

Author : Hatane Saarce Elsye, Antonio Sugianto, Yuliana Oviliani Yenty, ;

Technology development in manufactured industry makes a change in manufacturing cost structure. When cost systems develop at 1800s, cost and activity data had to be collected manually. Consequently, the emphasis was on simplicity. Companies often established a single overhead cost pool for an entire facility or department. Overhead cost was measured by volume. Along with the growth of technology, activity and costs collection become easier. Company can measure the overhead costs by activity. The overhead cost is applied to product by activity that consume by product. Activity-based costing (ABC) is a method for determining accurate costs, especially for the modern industry. ABC is a costing approach that assigns resource costs to cost objects based on activities performed for the cost objects Initially, many firms adopt activity-based costing to reduce distortions in product costs often found in their volume-based costing systems. One major limitation of a volume-based costing system is that it tends to under-cost low-volume products and over-cost high-volume products. The activity-based costing system presents a more accurate measurement of product costs by tracing overhead consumption. Distorted or inaccurate product costing can lead to inappropriate inventory valuations, unrealistic pricing, ineffective resource allocations, misplaced strategic focus, misidentified critical success factors, and lost competitive advantage.

Keyword : Product Costing System, Overhead Costs, Cost Pools, Activity-based Costing

Sumber : http://repository.petra.ac.id/18172/

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