ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENENTUAN HARGA JUAL PRODUK BATIK PADA PERUSAHAAN BATIK LARISSA PEKALONGAN

Abstract

Larissa Pekalongan Batik SMEs have been using Traditional Cost Accounting system in the plant overhead charge to the product on the basis of allocation of units produced. So that the calculation of the cost of production becomes less accurate. To avoid this it is necessary to consider the application of other methods to allocate factory overhead costs accurately. The method is Activity Based Costing System. Activity Based Costing System is an activity-based cost accounting system which can produce more accurate cost information based on the belief that the product requires activities and activities consume resources (costs), so that the Activity Based Costing System can inform about the enormity of the resources consumed by each -tiap product.
The research method used is descriptive method through a case study approach to the calculation of the cost of the product by using Traditional Cost Accounting system (ABT) as well as the implementation of Activity Based Costing System for the calculation of cost of production at the company, the product cost calculation the difference between the two systems. From the analysis has been done, the result that the calculation of the cost of the system ABC shows product with high production volume experience overcosting or charging exorbitant fees. The use of the ABC system is strongly recommended to companies that produce more than 2 products by consuming activity of different overhead as in SMEs Batik Pekalongan Larissa object being studied in this thesis. By using the ABC system is expected to produce a product costing more accurate and relevant, as well as demonstrate that any fees attached to the product are costs actually consumed by the product.
Keywords: Overhead Costs Cost of Production, Full Costing, Cost Accounting Traditional
and Activity Based Costing System