scholarly journals Manajemen Biaya untuk Meningkatkan Ketepatan Penghitungan Biaya melalui Biaya Berbasis Aktivitas

2018 ◽  
Vol 7 (2) ◽  
pp. 125
Author(s):  
Agung Listiadi
Keyword(s):  
Cost Driver ◽  
Management Systems ◽  
Activity Based Costing ◽  
High Quality ◽  
Overhead Cost ◽  
Consumption Cost ◽  
Costing System ◽  
Major Factors ◽  
The Cost ◽  
Selection Of

Cost is an important factor in ensuring the company win in the competition on the market. Consumers will choose a manufacturer that is able to produce products and services that have high quality with low prices. Costs of Management Systems Contemporary emphasis on search than the allocation. And management based activities are at the heart of contemporary operating control system. At least two major factors that must be considered in the selection of cost driver (cost driver) are: the cost of measurement and the degree of correlation between the consumption cost driver with the actual overhead. Cost driver is divided into two categories, namely the structural cost driver and executional cost driver. Cost driver is the basis used to charge collected on cost pool to the product. So that the calculation of the cost through Time Driven activity-based costing system, the company obtain more precise information and accurate.

scholarly journals PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. SARIMELATI KENCANA (PIZZA HUT MANADO TOWN SQUARE)

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Stephany Ch. Pelleng ◽  
Herman Karamoy ◽  
Victorina Tirajoh
Keyword(s):  
Quantitative Data ◽  
Cost Driver ◽  
Production Costs ◽  
Activity Based Costing ◽  
Traditional System ◽  
Pricing Process ◽  
Costing System ◽  
The Right ◽  
The Cost ◽  
Pizza Hut

Nowadays, every company has to have a right and efficient way to know their own pricing process. The better the company count it, the better it would be to compete in the market because the right method or system will decrease the cost and increase the profit. Activity Based Costing System is a method of calculating the cost of goods manufactured based on activities in a company using more cost driver, so it can calculate more accurate. This method is expected to be applied to the PT. Sarimelati Kencana who still using the traditional system for calculating the cost of goods manufactured. This research has a purpose to know the cost of goods manufactured in the company using activity based costing system. There are qualitative and quantitative data on this project. Qualitative data for company profile and quantitative data for production costs. This is descriptive research and the result shows that the pricing process using ABC method give overcost condition for pizza hut personal and undercost condition for pizza hut regular and large.

Activity-Based Costing System for a Small Manufacturing Company

2011 ◽  
pp. 1-19 ◽  
Author(s):  
Arkadiusz Januszewski
Keyword(s):  
Integrated Circuits ◽  
Production Costs ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
False Information ◽  
Direct Production ◽  
Costing System ◽  
The Right ◽  
The Cost ◽  
Selection Of

The selection of the right cost calculation method is of critical importance when it comes to determining the real product profitability (as well as clients and other calculation objects). Traditional cost calculation methods often provide false information. The literature offers many examples of big companies that have given up traditional methods and applied a new method: activity-based costing (ABC). They discovered that many products that are manufactured generate losses and not profits. Managers, based on incorrect calculations, mistakenly believed in the profitability of each product. Turney (1991) reports on an example of an American manufacturer of over 4,000 different integrated circuits. The cost calculation with the allocation of direct production costs as machinery-hour markup demonstrated a profit margin of over 26% for each product. Implementing ABC showed that the production of more than half of the products was not profitable, and having factored in additional sales and management costs (which accounted for about 40% of the total costs), it was as much as over 75%.

scholarly journals Pendekatan Manajemen Biaya Untuk Meningkatkan Ketepatan Penghitungan Biaya Melalui Time Driven Activity Based Costing System

2018 ◽  
Vol 1 (2) ◽  
pp. 158
Author(s):  
AGUNG LISTIADI
Keyword(s):  
Management System ◽  
Cost Driver ◽  
Primary Factor ◽  
Activity Based Costing ◽  
System Operation ◽  
High Quality ◽  
Precise Information ◽  
Costing System ◽  
Pass Through

Expense represent important factor in company and emulation in market. Consumer wil chosen producer capable to yield service and product owning high quality at the price of cheap. Management system of the Expanse of emphasizing at disclosure compared to alocation. And Management persuant to ctivity is heart of system operation of contemporaary operation. At least there is two primary factor which mus to be paid attention in location of tricker of expanse of (drifer cost) this is: expanse of correlation storey; level and measurement between driver cost with cunsumption of overhead real. Dreiver cost divided into two category, that is structural of cost driver and Cost driver executional represent base used to burden the expanse of which is gathered at pool cost to So that with calculation of expanse pass/through Time Driven costing activity-based, company obtain; get more accurate and precise information.

scholarly journals PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT ROEMANI MUHAMMADIYAH SEMARANG

MAKSIMUM ◽  
2016 ◽  
Vol 3 (2) ◽  
pp. 1
Author(s):  
Mohammad Afifudin ◽  
R. Ery Wibowo Agung S
Keyword(s):  
Comparative Analysis ◽  
Community Service ◽  
Cost Driver ◽  
Activity Based Costing ◽  
Hospitalization Rates ◽  
Costing System ◽  
Class Iib ◽  
The Cost ◽  
Descriptive Method

The purpose of this study was to gain knowledge about the determination of rates of hospitalization services using activity based costing, can be used as reference in setting tariffs inpatient services at Rumah Sakit Roemani Muhammadiyah Semarang and as means comparison with the rates of hospitalization for this set, as well as being one of that input provide information about activity based costing, especially in its application to a hospital that is the main orientation of community service. The method of analysis used descriptive method is to use the comparative analysis of the current hospital rates, set the cost method is based on activity based costing, and then compare the hospitalization rates based on activity based costing with its realization. The results showed that the calculation of hospitalization rates by using activity based costing, when compared with the rates used by the hospital activity based costing provides greater results for Class, IIB, PICU, dan BBRT and yields smallaer for class UTAMA, IA, IB,II, IIA, III dan R.BAYI. This is because the overhead loading on each product. On activity based costing, overhead costs for each product are charged to costs a lot of drivers. So that the activity based costing, has been able to allocate the cost of the activity room kesetiap appropriately based on the consumsion of aech activity.Keywords: activity based costing and cost driver.

scholarly journals ACTIVITY BASED COSTING SYSTEM : MODEL PENELUSURAN BIAYA OVERHEAD YANG AKURAT PADA UMKM SILK HOUSE SABBENA SOPPENG

2020 ◽  
Vol 4 (2) ◽  
pp. 310-322
Author(s):  
Syamsu Alam
Keyword(s):  
Production Process ◽  
Product Category ◽  
Cost Driver ◽  
System Model ◽  
Activity Based Costing ◽  
Cost Drivers ◽  
The Difference ◽  
Costing System ◽  
The Cost ◽  
Descriptive Method

This study aims to trace the absorption of overhead costs in the production process at Sabbena Soppeng's silk house, to identify appropriate cost drivers in allocating overhead costs to products that are accurate and do not occur distortion. This research uses descriptive method. Collecting data through interviews, observation, documentation. The analysis was carried out by applying a two-stage activity-based costing model. First, trace overhad costs to the “cost pool”. Second, trace the overhead costs to the product using multiple cost drivers. The results showed: a) the product category " Kain Sutera" shows a smaller difference of Rp. 3,253.62; b) product category "Sarung sutra ST-0 Standar" shows a bigger difference of Rp 10,997.4; c) product category "Sarung sutera ST-1 Standar" shows a bigger difference of Rp 22,420.49; d) product category "Sarung sutera ST- Sedang" shows a bigger difference of Rp. 28,352.51; e) product category “Sarung Sutera ST-ASL” shows a bigger difference of Rp. 278,342.75. The difference is due to the fact that the traditional overhead system does not use several cost drivers. Meanwhile, the ABC system uses a multi cost driver in charging BOP. So that with the ABC System it is considered that the BOP allocation is more accurate. Keywords : Activity Based Costing, Cost of Production.

scholarly journals Perhitungan tarif kamar hotel menggunakan activity based costing pada Hotel Sapadia Kotamobagu

2020 ◽  
Vol 2 (2) ◽  
pp. 103
Author(s):  
Rendy Julian David ◽  
Ventje Ilat ◽  
Jenny Morasa
Keyword(s):  
Cost Driver ◽  
Production Volume ◽  
Determination Method ◽  
Activity Based Costing ◽  
Overhead Cost ◽  
Hotel Room ◽  
Cost Of Production ◽  
Abc Method ◽  
The Cost

This research was conducted with purpose to compare the determination of hotel room rates by determining the cost of production issued by the company, in determining existing hotel room rates. The hotel company, named the Hotel Sapadia Kotamobagu. In this study the determination of hotel room rates will use the Activity Based Costing (ABC) method as a comparison with the room rates determination method used by the Sapadia hotel company. ABC Method Improves the accuracy of calculating goods cost by determining how much the overhead cost remain different in comparison to change other than based on production volume. The cost driver is one of the ABC elements which explain the overhead cost.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING (ABC) PADA UD. CELLA CAKE DAN BAKERY MANADO

2015 ◽  
Vol 4 (2) ◽  
pp. 28
Author(s):  
Jimmy Kamasih ◽  
David. P. E. Saerang ◽  
Lidya Mawikere
Keyword(s):  
Research Method ◽  
Cost Driver ◽  
Cost Calculation ◽  
Competitive Advantages ◽  
Activity Based Costing ◽  
Traditional Methods ◽  
Traditional System ◽  
Costing System ◽  
The Cost ◽  
Descriptive Method

Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So that with Activity Based Costing can present carefully the information of cost product and accurately to the interests of management and comparing the cost calculation of production by using traditional methods and Activity Based Costing (ABC) at UD. Cella Cake and Bakery Manado. The purpose of this study was to determine the cost calculation of production using traditional methods and Activity Based Costing (ABC). The research method used is descriptive method. The results showed that the cost calculation of production using Activity-Based Costing System provides results that are more expensive than traditional systems on Pizza Chicken Bread, Sausage Bread and donuts. Traditional systems provide greater profit than the Activity-Based Costing system, because the calculations with the traditional system using only one cost driver so make inefficiency costs and generate profit and irrelevant

scholarly journals ANALISIS ACTIVITY – BASED COSTING SYSTEM DALAM MENENTUKAN HARGA JUAL PRODUK

2017 ◽  
Vol 1 (1) ◽  
pp. 54-72
Author(s):  
Aminatul Farihah ◽  
Retno Murni Sari
Keyword(s):  
System Analysis ◽  
Raw Materials ◽  
Cost Driver ◽  
Selling Price ◽  
Activity Based Costing ◽  
Traditional Use ◽  
Traditional System ◽  
Costing System ◽  
Traditional Costing ◽  
The Cost

Abstrak. Analisis Activity – Based Costing System dalam Menentukan Harga Jual Produk. Tujuan penelitian ini  Untuk mengetahui perhitungan beban pokok produksi dengan sistem Activity Based Costing (ABC) dalam menentukan harga jual produk dan menunjukkan perbedaaanya dengan sistem tradisional. Proses analisis data yaitu mengidentifikasi aktivitas, menentukan biaya yang terkait dengan masing-masing aktivitas, mengelompokkan aktivitas, menggabungkan biaya aktivitas, menghitung Tarif per kelompok aktivitas. Tahap kedua membebankan aktivitas ke produk. Setelah itu menghitung harga jual dengan menggunakan konsep biaya total.Dari perhitungan beban pokok produk dan harga jual terdapat perbedaan jumlah yang diperoleh antara sistem ABC dan sistem Tradisional. Perbedaan itu disebabkan karena dalam tradisional hanya menggunakan cost driver jam mesin, sedangkan ABC menggunakan cost driver unit produksi, pemakaian bahan baku, jam kerja langsung, luas bangunan dan jam mesin. Dengan menggunakan ABC dapat memperbaiki perhitungan beban pokok produk dalam menentukan harga jual. Kata kunci: Activity – Based Costing System, Tradisional Costing, Harga Jual Abstract. Activity - Based Costing System Analysis in Determining Product Selling Price. The purpose of this study To determine the calculation of the cost of production with the system Activity Based Costing (ABC) in determining the selling price of the product and show perbedaaanya with traditional systems. The process of data analysis is to identify activities, determine the costs associated with each activity, classify activities, combine activity costs, calculate the Rate per activity group. The second stage imposes activity on the product. After that calculate the selling price by using the concept of total cost. From the calculation of the cost of goods sold and the selling price there is a difference in the amount obtained between the ABC system and Traditional system. The difference is because in traditional use only cost driver clock machine, while ABC using cost driver of production unit, use of raw materials, direct working hours, building area and machine hours. By using ABC can improve the calculation of product cost in determining the selling price. Keyword: Activity – Based Costing System, Traditional Costing, Selling Price

scholarly journals PENERAPAN SISTEM ACTIVITY BASED COSTING SEBAGAI DASAR PENETAPAN TARIF LEMBAGA PENDIDIKAN PADA THE BRIDGE MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Andika Saputra Popang ◽  
Winston Pontoh ◽  
Sintje Rondonuwu
Keyword(s):  
Educational Institution ◽  
Cost Driver ◽  
Accounting System ◽  
Activity Based Costing ◽  
Cost System ◽  
The Difference ◽  
Costing System ◽  
The Cost ◽  
A Company

Activity Based Costing system (ABC) is an accounting system that calculates cost based on activities in a company and charge the cost to the product based on cost driver. Therefore, ABC system removes cost distortion that occurs on conventional accounting cost system, and is able to produce a more accurate cost value. This research aims to determine the difference between ABC and conventional cost system in determining the cost of goods sold in an educational institution at PT. Anugerah Bina Bersama Abadi. The results shows that cost of goods sold using the ABC system when compared to the conventional accounting cost on the English and TOEFL Class are lower, with a difference of Rp.21.746,6 and Rp.159.001,15 respectively, while higher on the Community Class with a difference of Rp.153.969,74.Rp.153.969,74.Keywords: Activity based costing, cost of goods sold

scholarly journals PENERAPAN SISTEM JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PRODUK PADA CV. SATU SATU MEDIA UTAMA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Anggelika S. Nangin ◽  
Grace B. Nangoi ◽  
Victorina Z. Tirayoh
Keyword(s):  
Data Analysis ◽  
Digital Printing ◽  
Selling Price ◽  
Printing Industry ◽  
Overhead Cost ◽  
Costing System ◽  
Marketing Costs ◽  
The Cost ◽  
A Company

CV. Satu Satu Media Utama in calculating the cost of the product, has not calculated carefully, causing problems for the company that are unknown in detail and impact the selling price of the company's products. CV. Satu Satu Media Utama is a company engaged in Digital Printing Industry. This study aims to determine the role of Job Order Costing in determining the selling price of the product, using the method of calculating Full Costing and Variable Costing. Method of data analysis used in this research is descriptive qualitative. The results of research for the implementation of Job Order Costing system, the company has applied in the collection of product cost, but in the calculation of the cost of the company's products does not include marketing costs and depreciation costs of the machine into the calculation of overhead costs, and the company has not entered the price card of the order as the auxiliary card in the determination product selling price.Keywords: Job order costing, factory overhead cost, selling price

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