PENERAPAN ANALISIS ACTIVITY BASED COSTING SYSTEM (ABC SYSTEM) UNTUK PENETAPAN HARGA POKOK PRODUKSI SECARA AKURAT (Studi Pada PR. Cemara Mas Sidoarjo) - Novan Setya Adinagoro (Fakultas Ilmu Administrasi Universitas Brawijaya, 2013)
Penelitian ini bertujuan untuk menjelaskan perhitungan akuntansi biaya tradisional dalam menentukan harga pokok produksi dan menjelaskan penerapan perhitungan Activity Based Costing System (ABC system) dalam menentukan harga pokok produksi dan perbedaan yang didapat dalam perhitungan antara harga pokok produksi berdasarkan akuntansi biaya tradisional dengan perhitungan ABC system. Fokus penelitian adalah untuk menganalisis pembebanan harga pokok penjualan produk pada laporan keuangan tahun 2012 dan aktivitas-aktivitas yang menyebabkan timbulnya biaya atau pemicu biaya. Berdasarkan hasil analisis pertama dalam perhitungan akuntansi biaya tradisional dalam menentukan harga pokok produksi menunjukkan bahwa produk rokok Dana Super Rp 28.078.804.182, produk Fit Mild Rp 51.917.335.140. Hasil analisis kedua dalam perhitungan Activity Based Costing System (ABC system) dalam menentukan harga pokok produksi menunjukkan bahwa produk Dana Super Rp 28.123.083.828, produk Fit Mild Rp 51.934.515.862. Hasil analisis ketiga menunjukkan perbedaan yang didapat dalam perhitungan akuntansi biaya tradisional dengan perhitungan ABC system pada produk Dana Super Rp 44.279.646 (undercosted), produk Fit Mild Rp 17.180.722 (undercosted). Kata kunci : Sistem Biaya Berdasarkan Aktivitas, Harga Pokok Produksi, Pemicu Biaya Abstract This research aims to clarify the calculation of the cost of traditional accounting in determining cost of goods production and explains the application of the calculation of Activity Based Costing System (ABC system) in determining cost of goods production and differences in the calculation of cost of goods production based on traditional cost accounting and calculation of the ABC system. The focus of the research was to analyze the imposition of cost of goods sold products on the financial statements of the year 2012 and the activities that lead to the onset of the cost or the cost driver. Based on the results of the first analysis in traditional cost accounting calculation in determining cost of goods production showed that the products Dana Super 28,078,804,182 IDR, a product Fit Mild 51,917,335,140 IDR. The second analysis results in the calculation of Activity Based Costing System (ABC system) in determining cost of goods production showed that the product Dana Super 28,123,083,828 IDR, product Fit Mild 51,934,515,862 IDR. A third analysis results show the difference obtained in traditional cost accounting calculation with calculation of the ABC system on product Dana Super 44,279,646 IDR (undercosted), product Fit Mild 17,180,722 IDR (undercosted). Keywords: Activity Based Costing System, Cost of Goods Manufactured, Cost Driver