Penentuan harga pokok produksi dengan analisa activity based management di UD Multi Jaya Rajut

Author : PRASTYOWATI, YETTY;

Sistem kalkulasi harga pokok produk umumnya menggunakan pendekatan tradisional. Pendekatan ini memberikan kesimpulan yang bias terhadap hasil perhitungan harga pokok produk. Hal tersebut dapat diperbaiki dengan menggunakan kalkulasi Activity Based Costing. Penelitian dilakukan di UD. Multi Jaya Rajut, pada enam poduk yaitu Hyget-1, Hyget-2, Single Poly, PE 30’s1, PE 30’s-2, dan PE 40’s. Dengan membandingkan perhitungan metode tradisional dengan Activity Based Costing maka diketahui hasil mengalami overcosted pada tiga produk, dan tiga produk lainya mengalami undercosted. Hasil analisa Activity Based Management dan program cost reduction dapat dilakukan efisiensi biaya sebesar 5%.

Keyword : generally production cost, activity based costing, activity based management

Sumber : http://repository.petra.ac.id/977/

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