ANALISIS PERBANDINGAN METODE TRADITIONAL COSTING DAN ACTIVITY BASED COSTING UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI (Studi Kasus pada PT. X JAKARTA)

AZIS, ABDUL (2019) ANALISIS PERBANDINGAN METODE TRADITIONAL COSTING DAN ACTIVITY BASED COSTING UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI (Studi Kasus pada PT. X JAKARTA). S1-Sarjana thesis, Universitas Mercu Buana Jatisampurna.

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Abstract

ABSTRAK PT. X Jakarta merupakan salah satu perusahaan yang bergerak dibidang industri pembuatan shampo mobil dan motor. Perusahaan ini menerapkan akuntansi biaya tradisional dengan kemudian menerapkan metode ABC. Penentuan harga jual produk sangat bergantung pada Harga Pokok Produksi, distorsi sekecil apapun dalam menerapkan pencatatan semua aktivitas yang dapat menimbulkan biaya produksi akan berdampak besar pada harga pokok yang akan digunakan sebagai dasar penentuan harga jual. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan Activity Based Costing pada PT. X Jakarta dapat meningkatkan efisiensi biaya produksi yang lebih akurat. Metode Activity Based Costing (ABC) merupakan salah satu metode pencatatan yang dapat menyediakan dasar informasi terpercaya bagi manajemen perusahaan. Berdasarkan hasil penelitian yang dilakukan terhadap kedua metode ini dengan fokus analisa pembahasan dilakukan terhadap biaya-biaya seperti overhead dan hasil menunjukan bahwa tercapainya efisiensi dalam metode Activity Based Costing (ABC) dibandingkan metode akuntansi biaya tradisional, terlebih bahwa manajemen dapat mengambil keputusan dalam aspek sumber daya manusia disamping hal-hal finansial. Kata Kunci: activity based costing, akuntansi tradisional, harga pokok produksi, harga jual, biaya overhead pabrik, biaya lain-lain. ABSTRACT PT. X Jakarta is one of the companies engaged in the manufacture of car and motorcycle shampoo. This company applies traditional cost accounting by then applying the ABC method. Determining the selling price of a product is very dependent on the Cost of Production, the slightest distortion in applying the recording of all activities that can result in production costs will have a large impact on the cost of goods to be used as a basis for determining selling prices. The purpose of this study was to determine how the application of Activity Based Costing at PT. X Jakarta can improve production cost efficiency more accurately. Activity Based Costing (ABC) method is one of the recording methods that can provide a reliable information base for company management. Based on the results of research conducted on these two methods with a focus on analysis of the discussion carried out on costs such as overhead and results show that the achievement of efficiency in the Activity Based Costing (ABC) method compared to traditional cost accounting methods, especially that management can make decisions in aspects of resources human beings besides financial matters. Keywords: activity based costing, traditional accounting, cost of production, selling price, factory overhead costs, other costs.

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