Analisis penentuan harga pokok produksi berdasarkan activity based costing di PT XYZ = Analysis on production cost determination based on activity based costing in PT xyz

Angelia, Tania (2020) Analisis penentuan harga pokok produksi berdasarkan activity based costing di PT XYZ = Analysis on production cost determination based on activity based costing in PT xyz. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Perkembangan dalam sektor ekonomi dan perindustrian menuntut setiap bisnis yang ada untuk mampu bersaing satu sama lain. Setiap bisnis dituntut untuk dapat menarik banyak konsumen sehingan perusahaan dapat terus bertahan. Salah satu hal yang dapat menarik minat konsumen adalah harga. Harga jual ditentukan oleh perusahaan berdasarkan harga pokok produk yang diproduksi. Saat ini PT XYZ masih menerapkan metode penentuan harga pokok produk yang sederhana yang mana belum mempertimbangkan berbagai aspek sehingga terjadi distorsi informasi dalam penentuan harga. Tujuan dari penelitian ini adalah menentukan harga pokok produk dengan metode activity based costing. Data listrik dihitung dengan rumus energi untuk memperoleh penggunaan listrik perusahaan dan data keuangan perusahaan di kelompokan ke dalam aktivitas yang ada dan dilakukan perhitungan dengan metode activity based costing. Berdasarkan analisis yang dilakukan dapat diketahui biaya produk kopi bubuk/kg sebesar Rp 29.288. Untuk harga kopi bubuk dengan kemasan 90 gr memiliki harga pokok Rp 2.675, kemasan 225 gr sebesar Rp 6.649, kemasan kaleng (8,8 kg) sebesar Rp 293.259, kemasan ember (4,4 kg) sebesar Rp 139.383, kemasan bal (4,4 kg) sebesar Rp 129.967. Tiga faktor biaya yang memberikan kontribusi terbesar adalah biaya bahan baku, tenaga kerja, dan pemeliharaan kendaraan. Berdasarkan persentase keuntungan terhadap harga pokok yang memberikan keuntungan terbesar adalah produk kopi bubuk dengan kemasan 225 gr dan yang memberikan kerugian adalah kemasan kaleng sedangkan jika berdasarkan jumlah keuntungannya, yang memberikan keuntungan terbesar adalah kopi bubuk kemasan kaleng dan yang memberikan kerugian adalah kemasan ember./ The development in economic and industrial sector has demanded every business to be able to compete with each other. Each business was demanded to attract as many customers, so the organization could survive. One of the attempts which could attract the customer interest was product cost. The selling cost was determined by the organization due to the product cost. Currently, PT XYZ has still implemented a simple method of product cost determination which could not consider various aspects, therefore information distortion might occur within the cost determination. This research aimed to determine the product cost by applying method of activity based costing. The data of electricity was calculated through energy formula which functioned to obtain the electricity usage of organization and financial data of organization which each of them was categorized into particular activity and calculated through method of activity based costing. Based on the data analysis, it referred that the product cost of coffee powder is Rp 29.288/kg. The cost of coffee powder in packaging size 90 gr had product cost Rp 2.675, packaging size 225 gr Rp 6.649, can packaging (8,8 kg) Rp 293.259, bucket packaging (4,4 kg) Rp 139.383, bale packaging (4,4 kg) Rp 129.967. According to this finding, three factors of costing which delivered to the greatest contribution were raw material cost, labor force, and vehicle maintenance. Based on the profit percentage towards product cost which produced to the biggest profit was product of coffee powder in packaging size 225 gr, while the one which produced to loss was in packaging of can. Whilst, based on the total profit, the one which produced to the greatest profit was coffee powder in can packaging, while the loss was in bucket packaging.

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