Penerapan Activity Based Costing System Untuk Menentukan Harga Pokok Produksi Fresh Fruit Pada PT. Great Giant Pineapple Pg.4 Lampung Timur

Karnila Ali
Ardiansyah Japlani
Fahmi Andi Ningrum

Jurnal Manajemen DIVERSIFIKASI
Vol. 4 No. 3 (2024): September

This study aims to determine the cost of goods produced using the ABC System and the calculation of cost of goods produced using the ABC System has more advantages and benefits than the conventional system. The type of research used is descriptive qualitative with a case study approach. Data were collected through documentation, observation, and interview techniques and then analyzed by comparative descriptive analysis between the calculation of cost of goods produced using the traditional system and the ABC System. The results of this study show that Banana products have a price difference of Rp2,752 with a conventional system of Rp175,629 and an ABC System of Rp172,877 which is considered overcosting and Pineapple products have a price difference of Rp3,302 with a conventional system of Rp138,977 and an ABC System of Rp142,009 which is considered undercosting.