Peranan Activity-Based Costing System Dalam Perhitungan Harga Pokok Terhadap Peningkatan Profitabilitas Perusahaan (Studi Kasus pada PT Retno Muda Pelumas Prima Tegal)
| Main Authors: | Tandiontong, Mathius; Universitas Kristen Maranatha, Lestari, Ardisa; Universitas Kristen Maranatha |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
MAKSI
, 2012
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| Online Access: |
http://majour.maranatha.edu/index.php/maksi/article/view/691 |
Daftar Isi:
- The more rapid global competition, causing the company to compete with other companies. Therefore, companies need information and methods of calculating the cost of proper and accurate in assessing the achievement of profitability. By using the ABC system as a application concept, the information and calculation of cost of goods would be more accurate, because the ABC described the value system in the company's activities consumed by each product. The study was conducted at PT Retno Muda Pelumas Prima who was located at East 26th Street Panggung Timur, Tegal. In conducting this research, the author aims to determine the role of the ABC system in calculating the cost of goods to increase profitability. The method used is descriptive method. Based on the results, the calculation of cost of goods with conventional system is less accurate because of dividing the entire cost over a certain period with the volume of product. The analysis can be done to find out preventif actions to improve earnings in terms of determining the cost drivers, cost drivers, grouping rate per unit of cost driver, the imposition of overhead costs based on activities that occur. The cost of products in the ABC system, not just based on working hours only, but also based on the liter, land area, number of batches, the number of products. With cost calculation method with the ABC system is based on the activity, will makes a profit larger than the conventional system. Therefore, the ABC system plays a role in measuring and evaluating the level of achievement of the company's profitability, because the ABC system has better accuracy than using conventional methods to improve profitability and decision making. Keyword: Conventional System, Activity Based-Costing System, The Principal cost of Product, Cost Driver