Analisis Perhitungan Biaya Produksi Menggunakan Metode Activity Base Costing System (ABC System) Menetapkan Harga Jual Karung Plastik Pada PT Citra Prima Lestari Binjai
DOI:
https://doi.org/10.55606/optimal.v3i4.2314Keywords:
Cost of Production, Activity Base Costing, Selling PriceAbstract
The aim of this research is to analyze the cost of production of PT. Citra Prima Lestari and compare it with the calculation of the cost of production using the Activity Base Costing method, so that it can be a recommendation for companies to calculate the cost of production correctly in determining the selling price of plastic sacks. Research on the cost of production was carried out using a comparative descriptive research method. Data collection techniques in this research include interviews and documentation, as well as primary data and secondary data. The results of the investigation show that the application of production costs using the company's method so far is not appropriate, because the company applies the same production costs for all types of molds compared to applying production costs.
References
Agus Alwi, Susi Retna Cahyaningtyas, & Isnawati. (2022). Analisis Penerapan Perhitungan Harga Pokok Produksi Untuk Mencapai Laba Optimal (Studi Pada Umkm Media Tumbuh Jamur Pada Bale Jamur Tiram Narmada). Jurnal Riset Mahasiswa Akuntansi, 2(2), 209–224.
Aladin, Safira Chaerunisa, M., & Sarikadarwati. (2021). Penerapan Metode Activity Based Costing Dalam Penetapan Harga Jual Produk. Jurnal Ekonomi, Bisnis, Akuntansi Dan Sistem Informasi , 10(2), 1–7.
Apriliyanti, S. M., & Wahyudi, A. (2020). Analisis Perhitungan Harga Pokok Produksi Dengan Metode Activity Based Costing (ABC) Dan Penentuan Harga Jual Pada Industri Beton & Paving Blok Maris Gama. Journal of Accounting, Finance and Auditing, 2(2), 94–107.
Brier, J., & lia dwi jayanti. (2020). Perbandingan Penentuan Harga/Tarif Donat Dengan Menggunakan Metode Activity Based Costing Dan Metode Traditional Costing (Home Industri “Donat Wijaya” di Sidoarjo). 21(1), 1–9. http://journal.um-surabaya.ac.id/index.php/JKM/article/view/2203
Falayati, R., & Ihsan, N. (2021). Analysis of production cost calculation in pathaya indah wood setting using activity based costing system pathaya indah
Krisnawati, T., Hudzafidah, K., & ... (2022). Analisis Activity Based Costing Untuk Menentukan Harga Pokok Produksi Pada Menara Asri Bakery Kota Probolinggo.
Marisya, F. (2022). Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Untuk Menentukan Harga Jual Pada UMKM Tempe Pak Rasman Oku Selatan. 7, 141–152.
Miftahul Reski Putra Nasjum. (2020). Analisis perhitungan harga pokok produksi dengan metode full costing dan variable costing dalam menentukan harga jual. Kaos GL Dergisi, 8(75), 147–154.
Muhammad, & Indah, D. R. (2020). Analisis Biaya Produksi di UD. Berkat Jaya Mandiri Desa Simpang Jernih Kecamatan Simpang Jernih. Jurnal Samudra Ekonomika, 4(1), 1–11.
Suci Arlita, D., Rahmadhanni, P., & Putra, P. E. (2021). Analisis Penerapan Metode Activity Based Costing dalam Menentukan Harga Produksi pada Arief Gordyn. Jurnal Pendidikan Tambusai, 2, 3982–3991.
Sulistiani, H., Yanti, E. E., & Gunawan, R. D. (2021). Penerapan Metode Full Costing pada Sistem Informasi Akuntansi Biaya Produksi (Studi Kasus: Konveksi Serasi Bandar Lampung). Jurnal Ilmiah Sistem Informasi Akuntansi, 1(1), 35–47. https://doi.org/10.33365/jimasia.v1i1.858
Sunanda, A., Yuniati, & Verawaty. (2019). Analisis Harga Pokok Produksi Menggunakan Metode Full Costing, Variable Costing. dan Activity Based Costing Untuk Penentuan Harga Jual Produk Pada Rolasz Group. Sain Ekonomi Manajemen Dan Akuntansi Riviu, 1(3), 67–85.
