Analisis penentuan harga pokok produksi sambal pada PT XYZ menggunakan metode activity based costing

Utama, Paulus Putra (2020) Analisis penentuan harga pokok produksi sambal pada PT XYZ menggunakan metode activity based costing. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Perhitungan harga pokok produksi sangat mempengaruhi akan berapa jumlah keuntungan yang bisa ditentukan perusahaan untuk produk yang dijual. PT XYZ merupakan perusahaan yang menghasilkan 2 jenis sambal,yaitu sambal biasa dan sambal premium. Perusahaan saat ini masih menghitung harga pokok produksi tidak begitu akurat karena tidak ada pengelompokan biaya. Metode ABC dapat mengetahui setiap aktivitas biaya yang terlihat maupun tidak terlihat. Teori yang digunakan adalah pengertian biaya, akuntansi biaya, harga pokok produksi, metode metode penentu harga pokok produksi dan Activity Based Costing. Data yang diambil terdiri dari 2, yaitu data umum dan data khusus. Data khusus terdiri dari laporan keungan, jumlah produksi, jumlah pemasakan, jumlah pengiriman, waktu produksi dan daya listrik yang digunakan. Data khusus diolah berdasarkan teori yang dipakai untuk menghitung harga pokok produksi. Jumlah produksi, jumlah pemasakan, dan jumlah pengiriman digunakan sebagai persentase proposional untuk pembagi seluruh biaya berdasarkan cost driver. Pembagian keseluruhan biaya akan mendapatkan keseluruhan beban yang ada, sehingga mendapatkan harga pokok produksi sambal biasa dan premium. Perhitungan harga pokok produksi digunakan untuk mengetahui faktor terbesar dalam mempengaruhi harga pokok produksi sambal.Harga pokok produksi sambal yang didapatkan sambal biasa Rp 3,07/gram dan sambal premium Rp 4,14/gram. Faktor pengaruh terbesar harga pokok produksi sambal premium dan sambal biasa adalah bahan baku. / can determine for the product being sold.PT XYZ is a company that produces 2 types of sambal, namely regular chilli and premium chilli. The company is currently still calculating the cost of production not very accurate because there is no grouping of costs. The ABC method that can find out any visible or invisble cost activities. The theory used is the definition of cost, cost accounting, cost of production, methods of determining the cost of goods manufactured and Activity Based Costing. The data taken consists of 2, namely general data and special data. Specific data cosists of financial reports, the amount of production, the amount of cooking, the number of shipment, the time of production and the electric power used. Specific data is processed based on the theory used to calculate the cost of production. The amount of production, the amount of cooking, and the number of shipments is used as a propotional percentage for dividing all costs based on cost drivers. The division of the total cost will get the entire burden, so that the basic cost of production of regular and premium chili. The calculation of the cost of production is used to find out the biggest factor in influencing the cost of the production. The price of regular chilli production is Rp 3.07 / gram and premium chilli is Rp 4.14 / gram. The biggest factor influencing the cost of production of the premium and regular chilli is raw material.

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