scholarly journals Analisis Penerapan Activity Based Costing Dalam Penentuan Harga Pokok Produksi Pada Pt Acosta Global Data

2021 ◽  
Vol 5 (2) ◽  
pp. 3559-3566
Author(s):  
Ayu Andini ◽  
Ummi Awalia Rosfyan ◽  
Kania Mia Pangestu
Keyword(s):  
Activity Based Costing ◽  
Global Data

Untuk menentukan harga jual suatu produk maka perusahaan harus melakukan perhitungan Harga pokok produksi.Dalam akuntansi manajemen perhitungan biaya produksi yang dikeluarkan biasanya menggunakan metode Activity Based Costing.Penelitian ini bertujuan untuk mengetahui harga pokok produksi pada PT. Acosta Global Data dengan membandingkan metode Activity Based Costing terhadap metode harga pokok produksi yang diterapkan oleh PT. Acosta Global Data.Pengumpulan data dilakukan melalui wawancara, studi pustaka dan dokumentasi.Hasil penelitian menunjukkan bahwa perhitungan Harga Pokok Produk berdasarkan sistem Activity Based Costing lebih besar di banding perhitungan Harga Pokok Produk oleh perusahaan dan mempunyai selisih yang cukup besar baik untuk produk Baju Kaos, Celana Training maupun Sweater.

Managing for Operational Efficiency Using Activity Based Costing

1996 ◽  
Vol 13 (1) ◽  
pp. 73-88
Author(s):  
James D. Cashell ◽  
Anthony H. Presutti
Keyword(s):  
Operational Efficiency ◽  
Activity Based Costing

Joint Operation Dalam Studi Kualitatif

2017 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Arman Jayady
Keyword(s):  
Joint Operation ◽  
Face To Face ◽  
Global Data

Formasi joint operation (JO) antara perusahaan jasa konstruksi asing dan perusahaan jasa konstruksi lokal bukanlah bentuk kemitraan yang baru di Indonesia. JO telah diimplementasi di Indonesia melalui regulasi pemerintah sejak tahun 1991. Melalui formasi JO perusahaan jasa konstruksi lokal diharapkan mampu meningkatkan kapasitas internalnya sehingga dapat meningkatkan daya saing perusahaan jasa konstruksi lokal baik pada pasar domestik maupun global. Data yang dihimpun dari sumber terkait menunjukkan bahwa adanya tren peningkatan proyek konstruksi yang diselenggarakan melalui formasi JO di Indonesia. Hampir tiga dekade JO diimplementasi, namun hingga kini belum diperoleh kejelasan terhadap varian JO yang ada di Indonesia. Untuk memenuhi kuriositas tersebut, penelitian ini secara khusus bertujuan untuk mengeksplorasi varian JO dan karakteristiknya di Indonesia. Studi kualitatif dengan wawancara semi-terstruktur face to face dilakukan dalam penelitian ini dengan melibatkan beberapa praktisi berpengalaman dan berkompeten sehubungan JO di Indonesia. Hasil studi menunjukkan bahwa teridentifikasi dua varian JO bila ditinjau dari perspektif pengendalian proyek dan tiga varian JO bila ditinjau dari perspektif pengelolaan modal kerja.

A Case Study on the Un-Used Capacity Assessment Using Time Driven Activity Based Costing for Magnetic Components

2020 ◽  
Vol 6 (1) ◽  
pp. 18-39
Author(s):  
Areena Zaini ◽  
Haryantie Kamil ◽  
Mohd Yazid Abu
Keyword(s):  
Historical Data ◽  
Manufacturing Sector ◽  
Type I ◽  
Activity Based Costing ◽  
Cost Rate ◽  
Continuous Innovation ◽  
Magnetic Components ◽  
Alignment Process ◽  
Capacity Cost

The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC) at . This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment.

Activity-Based Costing in Complex and Dynamic Environments

Controlling ◽  
2004 ◽  
Vol 16 (11) ◽  
pp. 597-602 ◽  
Author(s):  
Werner Bruggeman ◽  
Kris Moreels
Keyword(s):  
Dynamic Environments ◽  
Activity Based Costing
Sign in / Sign up

Export Citation Format

Share Document