Masitoh, Masitoh (2014) PENENTUAN HARGA PENJUALAN PRODUK TEH HIJAU MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Penentuan harga penjualan produk teh hijau menggunakan metode activity based costing (ABC)I.PDF - Published Version Restricted to Registered users only Download (3MB) |
Abstract
DETERMINATION OF THE OVERHEAD COSTS OF GREEN TEA PRODUCT USING METHOD OF ACTIVITY BASED COSTING ( ABC ) 1,2,3 Masitoh 1 , Hadi Setiawan vii 2 , Sirajuddin 3 Department Of Industrial Engineering Faculty Of Engineering University Of Sultan Ageng Tirtayasa ABSTRACT CV X is a company engaged in the sale of bottled green tea, Considerable potential marketing opportunities and promising marketing system because X is a CV direct selling system, which is working with Vocational high school, but in terms of the company's financial management needs improvement, because the financial record-keeping is still manually and still rarely done. In addition to price competition between other companies must be the Foundation of the company in the conduct of business competition with an accurate cost calculation and one alternative is through the application of analysis system of Activity Based Costing. This study aims to compare the sales price calculation of the results using the method of Activity Based Costing and applied methods and company. Activity based costing is one method of determining the best products that imposes costs the overall costs into company with activities are consuming resources to trigger the cost ( cost driver ). Based on the results of the data processing, the sales price using the ABC method of Rp 62.946.666,67 (for DKI Jakarta and Banten Province) and Rp 120.537.833 .33 (West Java province) while the method applied companies generate $ 61.161.500 fare (for DKI Jakarta and Banten Province) and Rp 122.323.000 for entrance ticket (for the province of West Java), which indicates that the ABC method generates the sales price is lower than the applied method of distribution for the company to West Java province. The results are based on data obtained in the period April-May 2013. Keywords: activity based costing, the sale price, the inflicting costs activity, cost driver.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | PENENTUAN BIAYA OVERHEAD PRODUK TEH HIJAU MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC) Masitoh 1 , Hadi Setiawan vi 2 , Sirajuddin 3 Jurusan Teknik Industri Fakultas Teknik Universitas Sultan Ageng Tirtayasa ABSTRAK CV. X merupakan perusahaan yang bergerak di bidang penjualan teh hijau kemasan. Peluang pemasaran yang cukup potensial dan menjanjikan karena sistem pemasaran CV. X adalah sistem direct selling, yakni bekerja sama dengan Sekolah Menengah Kejuruan, namun dari segi manajemen keuangan perusahaan tersebut perlu perbaikan, karena pencatatan keuangan masih secara manual dan masih jarang dilakukan. Selain itu persaingan harga antara perusahaan lain harus menjadi dasar perusahaan tersebut dalam melakukan persaingan bisnis dengan perhitungan biaya yang akurat dan salah satu alternatifnya adalah melalui penerapan analisis sistem Activity Based Costing (ABC) dalam meningkatkan akurasi biaya. Penelitian ini bertujuan untuk membandingkan harga penjualan hasil perhitungan menggunakan metode Activity Based Costing dan metode terapan perusahaan. Activity Based Costing merupakan salah satu metode penentuan biaya produk terbaik yang membebankan keseluruhan biaya ke dalam aktivitas-aktivitas perusahaan dengan mengonsumsi sumber daya yang menjadi pemicu biaya (cost driver). Berdasarkan hasil pengolahan data, harga penjualan menggunakan metode ABC sebesar Rp 62.946.666,67 (untuk DKI Jakarta dan Provinsi Banten) dan sebesar Rp 120.537.833,33 (untuk Provinsi Jawa Barat) sedangkan metode terapan perusahaan menghasilkan Rp 61.161.500,00 (untuk DKI Jakarta dan Provinsi Banten) dan Rp 122.323.000,00 (untuk Provinsi Jawa Barat), yang menunjukkan bahwa metode ABC menghasilkan harga penjualan lebih rendah dari metode terapan perusahaan untuk wilayah pendistribusian ke Provinsi Jawa Barat. Hasil tersebut berdasarkan data yang diiperoleh pada periode April-Mei 2013. Kata Kunci : activity based costing, harga penjualan, pembebanan biaya aktivitas, cost driver. | |||||||||
| Uncontrolled Keywords: | activity based costing, harga penjualan, pembebanan biaya aktivitas, cost driver. activity based costing, the sale price, the inflicting costs activity, cost driver. | |||||||||
| Subjects: | T Technology > T Technology (General) | |||||||||
| Divisions: | 03-Fakultas Teknik 03-Fakultas Teknik > 26201-Jurusan Teknik Industri |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 27 Oct 2021 06:33 | |||||||||
| Last Modified: | 27 Oct 2021 06:33 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/3883 |
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