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

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.

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

MAKSIMUM ◽

10.26714/mki.3.2.2013.1-7 ◽

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.

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

ACCOUNTABILITY ◽

10.32400/ja.10522.4.2.2015.28-40 ◽

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

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

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.02.19112.2018 ◽

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

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Manajemen Biaya untuk Meningkatkan Ketepatan Penghitungan Biaya melalui Biaya Berbasis Aktivitas

BISMA (Bisnis dan Manajemen) ◽

10.26740/bisma.v7n2.p125-133 ◽

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.

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

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.8.3.25112.2013 ◽

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.

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Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC pada Perusahaan Roti Dyas't Kota Baubau

10.31219/osf.io/bm256 ◽

2021 ◽

Author(s):

Said Saleh Salihi ◽

Said Saleh Salihi

Keyword(s):

Selling Price ◽

Activity Based Costing ◽

Conventional System ◽

Cost Of Production ◽

Costing System ◽

Brown Bread ◽

The Right ◽

The Cost ◽

Descriptive Method

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

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ANALISIS DETERMINASI BIAYA PRODUKSI DENGAN PENDEKATAN ACTIVITY BASED COSTING SYSTEM (ABC SYSTEM) (STUDI KASUS DI UD. PRIMA BHAKTI KARAWANG)

BUANA ILMU ◽

10.36805/bi.v3i1.452 ◽

2018 ◽

Vol 3 (1) ◽

Author(s):

Ade Suhara ◽

Bona Herman Sianturi

Keyword(s):

Food Industry ◽

Production Costs ◽

Activity Based Costing ◽

Cost Drivers ◽

System Method ◽

Production Activity ◽

High Production ◽

Cost Of Production ◽

Costing System ◽

The Cost

ABSTRACT UD. Prima Bhakti is a food industry that is engaged in processing cassava into cassava chips which are located at Jalan Kemuning, Karangligar Village, West Telukjambe District, Karawang District, West Java. This factory experienced problems in the system of controlling high production costs which impacted on rising selling prices. The occurrence of production costs swelling due to the lack of good cost management. The costing used by the company is currently based on past cost data which is then made an estimated cost that will occur. From the above problems carried out a study of the design of the cost of production through the approach of Activity Based Costing (ABC). Activity Based Costing method is a method of calculating costs that imposes first costs on activities, then on products based on the use of activity by each product. Activity Based Costing System method identifies the activities carried out, tracing the costs to these activities and then using various cost drivers to trace costs, activities to cost objects. Key words: Cassava chips, cost of production, activity based costing ABSTRAK UD. Prima Bhakti merupakan industri makanan yang bergerak di bidang pengolahan singkong menjadi keripik singkong yang beralamat di Jalan Kemuning Desa Karangligar Kecamatan Telukjambe Barat Kabupaten Karawang Jawa Barat. Pabrik ini mengalami permasalahan pada sistem pengendalian biaya produksi yang tinggi yang berimbas pada naiknya harga jual. Terjadinya pembengkakan biaya produksi dikarenakan belum adanya manajemen biaya yang baik. Penetapan biaya yang dipakai perusahaan saat ini didasarkan pada data biaya masa lalu yang kemudian dibuat taksiran biaya yang akan terjadi. Dari permasalahan di atas dilakukan suatu penelitian mengenai rancangan harga pokok produksi melalui pendekatan Activity Based Costing (ABC). Metode Activity Based Costing adalah metode kalkulasi biaya yang membebankan biaya pertama-tama pada aktivitas, lalu pada produk berdasarkan penggunaan aktivitas oleh setiap produk. Metode Activity Based Costing System mengidentifikasikan aktivitas yang dilaksanakan, menelusuri biaya keaktivatas tersebut dan kemudian menggunakan berbagai pemicu biaya (cost drivers) untuk menelusuri biaya, aktivitas ke objek biaya. Kata kunci : Keripik singkong, harga pokok produksi, activity based costing

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Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC Pada Perusahaan Roti Dyas Kota Baubau

10.31219/osf.io/yg9vr ◽

2021 ◽

Author(s):

Said Saleh Salihi ◽

Said Saleh Salihi

Keyword(s):

Selling Price ◽

Activity Based Costing ◽

Conventional System ◽

Cost Of Production ◽

Costing System ◽

Brown Bread ◽

The Right ◽

The Cost ◽

Descriptive Method

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ANALISIS PERANAN ACTIVITY BASED COSTING SYSTEM PADA PT. TIRTA MAHAKAM RESOURCES TBK. DI SAMARINDA

Research Journal of Accounting and Business Management ◽

10.31293/rjabm.v3i1.4221 ◽

2019 ◽

Vol 3 (1) ◽

pp. 25

Author(s):

Umar Hi Salim

Keyword(s):

Management Accounting ◽

Accounting System ◽

Activity Based Costing ◽

Traditional Management ◽

Accounting Systems ◽

Cost Center ◽

The Difference ◽

Costing System ◽

The Cost ◽

Management Accounting System

The purpose of this paper is to find out the magnitude of the results of the imposition of Factory Overhead Costs on each product by implementing the Activity Based Costing System. The calculation results show that the difference in the burden of factory overhead using the traditional management accounting system with Activity Based Costing System shows that there are differences in each product, Plywood, Sawmill and Fancywood absorb factory overhead costs with traditional management accounting systems lower than Activity Based methods. Costing System (ABC) with costs of Rp. 5,056,946,700, -, Rp. 955,958,600 and Rp. 1,311,464,900 respectively, while Blockboard and Coating products absorb factory overhead costs using the Activity Based Costing System (ABC) method more. lower than the traditional management accounting system method with costs of Rp. 4,994,382,200 and Rp. 2,315,936,800The results of the per M3 cost calculation using the traditional management accounting system with Activity Based Costing System for each type of product produced by PT. Tirta Mahakam Resources Tbk. For Plywood, Sawmill and Fancywood products the difference in cost of goods with traditional accounting systems is lower than the activitybased costing system, while Blockboard products and coatings have a difference in the cost of products with an Activity Based Costing System lower than traditional accounting systems. The results of the calculation of product cost of the five products with the imposition of factory overhead costs using Activity Based Costing System illustrate the pattern of consumption of factory overhead costs which better reflects the amount of costs absorbed by each product. This is due to the fact that the Activity Based Costing System has a more cost center, so that the use of resources can be followed carefully to the cost center that consumes it. Thus, it can be seen that the Activity Based Costing System results in the loading of factory overhead costs which better reflect the amount of costs absorbed by each product than the traditional management accounting system.

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ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA USAHA TEMPE PAK ALI DI SAMARINDA

Jurnal Administrasi Bisnis Fisipol Unmul ◽

10.54144/jadbis.v8i2.3194 ◽

2020 ◽

Vol 8 (2) ◽

pp. 118

Author(s):

TITIK YUNI PUSPITA SARI

Keyword(s):

Primary Data ◽

Activity Based Costing ◽

Descriptive Research ◽

Direct Observations ◽

Conventional Methods ◽

Cost Of Production ◽

The Difference ◽

Costing System ◽

Abc Method ◽

The Cost

The formulation of the problem in this study is to find out how much the basic price per pack of tempe in the Tempe Pak Ali business if calculated using conventional methods and activity based costing method, what factors cause differences in the cost of production based on the system activity based costing with conventional methods in Mr. Ali's Tempe Business. The research method used is descriptive research with a quantitative approach. The type of primary data obtained from interviews and direct observations on the Tempe Pak Ali Business. The results of this study are the cost of tempe production based on the activity based costing system of Rp. 8632.66 and conventional system based of Rp. 9,389.41. The conclusion of this study is the difference that occurs in determining the cost of production used by Tempe Pak Ali's Business with the activity based costing method due to the imposition of overhead costs produced by making tempe and conventional methods and ABC methods are different, so that the costs obtained can be greater or more small. The activity based costing method can be applied to Pak Ali's Tempe Business because using the ABC method requires lower costs than using conventional methods.

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