Perhitungan Harga Pokok Produksi Menggunakan Metode Tradisional Costing dan Activity Based Costing - Retno Fitri Aningsih; Lucia Ari Diyani (Penelitian dan Pengabdian Masyarakat Universitas Bina Insani, 2018)
Tujuan penelitian untuk mengetahui pengaruh perhitungan harga pokok produksi menggunakan metode tradisional dan activity based costing terhadap laba kotor. Objek dalam penelitian ini adalah harga pokok produksi pada produk otak-otak dan nugget. Jenis penelitian ini adalah deskriptif kuantitatif dan comparatif. Hasil penelitian adalah perhitungan harga pokok produksi menggunakan metode tradisional pada otak-otak mengalami undercost dan nugget mengalami overcost. Rata-rata laba kotor yang dihitung dari metode tradisional pada produk otak-otak yaitu 35% sedangkan produk nugget yaitu 14%, selisih rata-rata laba kotor antar kedua produk tersebut yaitu 2%. Rata-rata laba kotor yang dihitung dengan metode ABC pada produk otak-otak yaitu 29% dan produk nugget yaitu 21%, selisih rata-rata laba usaha yaitu 8%. Kata kunci: activiy based costing, biaya overhead pabrik, harga pokok produksi, tradisional Abstract: The aim of research to determine the effect of calculation cost of good manufactured with method traditional and activity based costing on gross profit. The object of this research is the cost of manufactured for otak-otak and nugget. This type of research is descriptive quantitative and comparatif. Results of the research is the calculation for cost of manufactured using traditional methods in otak-otak have undercost and overcosted for nugget. The average gross profit is calculated from traditional methods on otak-otak is 35% and nugget is 14%, the average difference in gross profit between the two products is 21.08%. The average gross profit is calculated by the ABC method in otak-otak is 29% and 21% ie nugget, the average difference in operating profit is 8%.Keywords: activiy based costing, factory overhead cost, cost of good manufactured, traditional