ANALISIS KEMUNGKINAN PENERAPAN ACTIVITY-BASED COSTING UNTUK MENGHITUNG BIAYA PRODUKSI (Study Kasus Pada PT. SEIV Indonesia)

RAHMAWATI, YULI (2022) ANALISIS KEMUNGKINAN PENERAPAN ACTIVITY-BASED COSTING UNTUK MENGHITUNG BIAYA PRODUKSI (Study Kasus Pada PT. SEIV Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to describe the model of activity-based costing (ABC) andactivity-based management (ABM) in evaluating non value-added activities in PT SEIV Indonesia. This observation is useful for generating a more reasonable and measurable unit cost of major surgery operations. This type of research is descriptive qualitative research by taking a case study. The method of determining research subject using purposive sampling technique developed, with snowball samplingUnit cost calculation aims to assist in managerial decision-making, in determining unit cost of hospital management, RS. Masmitra Jatimakmur apply a volume-related cost drive for imposition cost, it causes the determination of tariff to be biased (under / over costing). ABC are tracing and giving activity and cost information.The result of the calculation unit cost of major surgery operation of debridement, hysterectomy and appendectomy using ABC tends to be greater than traditional costing. ABC and ABM in its loading covers overall intangible overhead cost.Keyword : Activity-Based Costing,productions cost, unit cost Penelitian ini bertujuan untuk mendeskripsikan model activity-based costing (ABC)dalam mengevaluasi aktivitas produksipada PT SEIV Indonesia. Pengamatan ini berguna untuk menghasilkan unitcost produksi cat waterbasemagnolite dan cat solventbaseshyntheticyang lebih wajar dan terukur. Jenis penelitian ini adalah penelitian deskriptif kualitatif dengan mengambil studi kasus. Metode penentuan subjek penelitian menggunakan teknik purposive sampling yang dikembangkan dengan snowball sampling.Perhitungan biaya satuan (unitcost) dapat membantu dalam pengambilan keputusan manajerial PT SEIV Indonesia, manajemen PT SEIV Indonesia hanya menggunakan volume-related costdriver dalam pembebanan biaya, hal tersebut menyebabkan penetapan harga pokok produk menjadi bias (under/over costing). Activity-based costing(ABC) berfungsi untuk menelusuri dan memberikan informasi aktivitas dan biaya. Hasil penelitian menunjukkan bahwa dengan menerapkan metode perhitungan ABC, unit cost waterbasemagnolite cenderung lebih besar di banding dengan tradisional costing, hal ini disebabkan oleh perhitungan ABC dalam pembebanannya mencangkup keseluruhan biaya overheadyang bersifat intangible.Kata Kunci : Activity-Based Costing, Biaya produksi, UnitCost

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 158
NIM/NIDN Creators: 43215110113
Uncontrolled Keywords: ctivity-Based Costing, Biaya produksi, UnitCost
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.5 Management of Production/Manajemen Produksi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 20 Oct 2022 07:52
Last Modified: 20 Oct 2022 07:53
URI: http://repository.mercubuana.ac.id/id/eprint/70675

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