ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA TAS BATIK MENGGUNAKAN SISTEM ACTIVITY BASED COSTING (STUDI KASUS UKM RAJA CRAFT YOGYAKARTA)

ERLIDYA ONA, YASINTA (2019) ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA TAS BATIK MENGGUNAKAN SISTEM ACTIVITY BASED COSTING (STUDI KASUS UKM RAJA CRAFT YOGYAKARTA). Skripsi thesis, Institut Teknologi Dirgantara Adisutjipto.

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Abstract

UKM Raja Craft is one of the producers of side bags and tote bags. In determining the cost of production, UKM Raja Craft only does traditional calculations which are not in accordance with the accuracy of existing accounting, so research is needed to evaluate the calculation of the cost of production as a basis for determining the selling price of the product. In this study, the calculation of the cost of production was carried out using the activity-based costing method, which is a method used to determine the cost of production and focuses on the activities carried out to produce products or services with the aim of presenting accurate information on the cost of production, which will later be used by managers in making decisions. Based on the calculation between the conventional method and the activity-based costing method, the side bag has a difference of IDR 3,662 / unit where the activity-based costing method has a cheaper cost of production than using the conventional method. And for tote bags, the calculation of the cost of production between the conventional method and the activity based costing method has a difference of Rp 4,401/unit, where the activity based costing method is more accurate or the cost of production is lower than the conventional method.

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