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ITS » Master Theses » Rekayasa Kualitas S2
Posted by ida at 08/01/2007 14:16:21  •  15774 Views


PERBANDINGAN PERHITUNGAN BIAYA PRODUKSITRADITIONAL COSTING DAN ACTIVITY BASED COSTING DENGAN MENGGUNAKAN ANALOG HIERARCHY PROCESS PADA PENENTUAN COST DRIVER (STUDI KASUS PADA FT. ARKA FOOTWEAR INDONESIA

"COMPARISON OF TRADITIONAL PRODUCTION COST CALCULATION AND ACTIVITY BASED COSTING USE ANALYTIC HIERARCHY PROCESS AT DETERMINING COST DRIVER"

Created by :
SIREGAR, MULKI  



SubjectKeuangan
KeywordTraditional costing
Activity Based Costing

Description:

Penentuan biaya produksi dengan metode traditional costing dapat menimbulkan distorsi biaya produksi. Hal ini disebabkan karena metode tersebut hanya mempergunakan satu macam basis pembebanan biaya untuk pemakaian sumber daya, sementara setiap sumber daya yang berbeda dapat saja dikonsumsi berdasarkan basis yang berbeda pula. Untuk mengatasi keterbatasan pada metode traditional costing maka dikembangkan sistem biaya yang didasarkan pada aktivitas yang disebut Activity Based Costing, yang didasari oleh asumsi bahwa aktivitas mengkonsumsi biaya dan produk mengkonsumsi aktivitas. Dengan demikian, penyebab dari dikonsumsinya biaya adalah aktivitas yang dilakukan untuk membuat suatu produk, bukan produk itu sendiri. Maka dengan metode Activity Based Costing pembebanan biaya tidak selalu dianggap proporsional terhadap volume produk, melainkan proporsional terhadap pengkonsumsian sumber daya oleh aktivitas-aktivitas yang dilakukan dalam membuat produk tersebut. Pemilihan aktivitas-aktivitas dan pemicu-pemicu biaya secara hati-hati merupakan kunci untuk memperoleh manfaat dari sistem Activity Based Costing. Analytic Hierarchy Process merupakan salah satu metodologi yang mampu menangani kriteria keputusan yang banyak dan konsisten untuk menentukan pemicu-pemicu biaya dalam Activity Based Costing. Analytic Hierarchy Process mampu membantu kekonsistenan munculnya problem-problem pemilihan pemicu biaya dengan kriteria keputusannya yang dinyatakan secara subyektif berdasarkan pada pengalaman manajerial. Penelitian yang membandingkan pembebanan biaya produksi tak langsung metode traditional costing dengan metode Activity Based Costing pada Divisi Produksi PT. Arka Footwear Indonesia ini menunjukkan bahwa dua dari tiga produk yang dibuat perusahaan tersebut (Neckerman dan Osh Kosh B'Gosh) mengalami distorsi undercosting masing-masing sebesar Rp. 30,- dan Rp. 485,-. Sedangkan produk lainnya (Adidas) mengalami distorsi overcosting sebesar Rp. 3.048,-. Distorsi biaya yang terjadi disebabkan karena metode traditional costing terlalu rendah mengkalkulasikan biaya produksi tak langsung untuk produk Neckerman dan Osh Kosh B'Gosh, dan terlalu tinggi mengkalkulasikan biaya produksi tak langsung untuk produk Adidas. Hal ini disebakan karena metode traditional costing hanya menggunakan satu jenis pembebanan biaya yang sama untuk setiap produk yang dihasilkan. Dengan metode Activity Based Costing dapat ditelusuri aktivitas apa saja yang dikonsumsi produk tersebut, sehingga dapat diketahui jumlah biaya yang sebenarnya.


Alt. Description

Determining the production cost use traditional costing method can appear distortion to cost production. Its be caused by traditional method use only one based assignment cost that absorb resources, while each different resources can be consumed different based too. For solve limitation of traditional costing method, so developed costing system that base to activity is mentioned activity based costing, this method be based assumption that activity consume cost, and product consume activity. Therefore, causal be consumed cost is activity that be done to make product, is not itself. Activity based costing method assigns cost not always suppose proportional to product volume, rather proportional to consumption of resources by activities that do to make product. Selection of activities and cost drivers in a manner be careful is keys to achievement useful of activity based costing system. Analytic Hierarchy Process is one of methodology that able to handle some criteria decision, and consistent to determine cost driver at activity based costing. Analytic Hierarchy Process able help consistency emerge problem of choose cost driver with criteria that be stated subjective in a manner based managerial experience. The study that compare overhead cost production of traditional costing method to activity based costing method at Production Division of PT. Arka Footwear Indonesia show that two of three product be made this company (Neckermann and Osh Kosh B'Gosh) appear under costing distortion each Rp. 30,00 and Rp. 485,00. Whereas another product (Adidas) appear over costing distortion Rp. 3.048,00 Cost distortion that happened be caused traditional costing method under calculation overhead cost production of Neckermann and Osh Kosh B'Gosh, and over calculation overhead cost production of Adidas. That is caused traditional costing method use only one type assignment for each product. Activity Based Costing can trace various activities that are consumed products so can be known actual total cost.

Contributor:
  1. Dr. Ir. Suparno, MSIE.
    Ir. Sri Gunani Partiwi, MT.
Date Create:10/04/2003
Type:Text
Format:pdf ; 72 pages
Language:Indonesian
Identifier:ITS-Master-3100003018213
Collection ID:3100003018213
Call Number:658.5 Sir p


Source :
Theses Industrial Engineering RTI 658.5 Sir p, 2003

Coverage :
ITS Community

Rights :
Copyright @2003 by ITS Library. This publication is protected by copyright and permission should be obtained from the ITS Library prior to any prohibited reproduction, storage in a retrievel system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. For information regarding permission(s), write to ITS Library


Publication URL :
http://digilib.its.ac.id/perbandingan-perhitungan-biaya-produksitraditional-costing-dan-activity-based-costing-dengan-menggunakan-analog-hierarchy-process-pada-penentuan-cost-driver-studi-kasus-pada-ft-arka-footwear--indonesia-888.html




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