scholarly journals Analisis Harga Pokok Produksi Dengan Metode Activity Based Costing Untuk Mengambil Keputusan Manajemen Pada Industri Garmen CV. Surya Surabaya

2013 ◽  
Vol 10 (1) ◽  
Author(s):  
Carolina Kumalasari
Keyword(s):  
Production Cost ◽  
Production Control ◽  
Descriptive Analysis ◽  
Analysis Method ◽  
Activity Based Costing ◽  
Research Subjects ◽  
Product Costing ◽  
The Difference ◽  
Abc Method ◽  
The Cost

      This study aims to calculate the cost of goods manufactured baby clothes garment CV Surya Surabaya with the ABC method for reporting purposes and objectives of decision making in gaining competitive advantage . Data analysis method used is descriptive analysis method . The results showed that the conventional cost accounting applied in the enterprise value of the difference of the calculation produces the ABC method. Calculation of costs by activity-based costing method is expected to assist management in making more informed decisions as to be benefit/profit. Data collection methods used in this study is documentation . Research subjects in this study is the production cost of baby clothes in CV Surya Garments Surabaya . The research object in this study is the data associated with the determination of the production cost of baby clothes. The difference between the production cost of conventional methods with activity-based costing method produces values undercosting conditions ( conditions in which a product has a lower cost than the actual cost is absorbed by the product ) and overcosting ( a condition in which a product has a higher cost than  the  cost of which is actually absorbed by the product ). Analysis undertaken in this study members advise the Company to undertake restructuring of the production process and production control for the results of each period more  evenly , because  the  fixed overhead costs is  greater than the variable overhead costs , it is most impact in the calculation of the cost of production.Keywords: Conventional Metode, Activity Based Costing Metode, Product costing

scholarly journals DETERMINATION OF BREAK-EVEN POINT BY USING ABC METHOD ON AGRICULTURAL COMMODITIES (TOBACCO) IN MADURA

2020 ◽  
Vol 9 (2) ◽  
pp. 96
Author(s):  
Ach Baihaki ◽  
Hanafi Hanafi
Keyword(s):  
Qualitative Research ◽  
Production Cost ◽  
Agricultural Commodities ◽  
Activity Based Costing ◽  
Dry Seasons ◽  
Descriptive Approach ◽  
Abc Method ◽  
Break Even Point ◽  
The Cost

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to determine the BEP of Maduranesse tobacco by using an activity-based costing method (ABC). The present research is qualitative research with a descriptive approach by using primary based on the expenditure of factors of production by farmers. The result pointed out the expenditure until harvest is equivalent to the cost from harvest to sold out, so by using ABC, production cost that is a baseline to determine BEP will be decreased by efficiency in cost, eliminating several activities, and timing to plant before dry seasons.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini bertujuan untuk mengetahui Harga BEP komoditas tembakau Madura berdasarkan activity based costing (ABC). Jenis penelitian adalah penelitian kualitatif dengan pendekatan deskriptif dengan menggunakan data primer berdasarkan pengorbanan faktor produksi yang dimiliki petani. Hasil penelitian menunjukkan biaya yang dikorbankan petani sampai siap panen bahwa biaya sampai panen dilakukan itu hampir sama dengan biaya mulai panen hingga pasca panen, sehingga dengan menggunaka ABC, biaya produksi yang menjadi dasar penentuan BEP bisa ditekan dengan melakukan efisiensi biaya, menghilangkan beberapa aktivitas, dan waktu penanaman pada saat menjelang musim kemarau.</em></p>

scholarly journals USULAN MODEL PERHITUNGAN HARGA POKOK JASA PADA INDUSTRI TOUR & TRAVEL DENGAN METODE ACTIVITY BASED COSTING (ABC) (Studi Pada Perusahaan Jasa XYZ Travel)

2018 ◽  
Author(s):  
Karina Putri Aulia ◽  
Muji Astuti
Keyword(s):  
Cost Allocation ◽  
Secondary Data ◽  
Tourism Industry ◽  
Travel Agency ◽  
Activity Based Costing ◽  
Travel Services ◽  
The Difference ◽  
Abc Method ◽  
Travel Industry ◽  
The Cost

<p align="center"><strong><em>ABSTRACT:</em></strong></p><p><em>Strengthening middle-class prosperity in Indonesia raises the tourism industry, especially the umrah travel agency. Government regulations on waiting periods of pilgrimage have contributed to the increase of umrah pilgrims. In gaining market share, the umrah travel industry proclaims a low-price strategy. umrah travel industry is faced with the challenge of cost management and cost allocation so that the cost of goods calculation is more accurate.</em></p><p><em>This study aims to propose the calculation of cost of services by the method of Activity Based Costing (ABC) in XYZ Travel company. Activity Based Costing is a method of allocating cost based on activity so as to produce the calculation of cost of goods more appropriate. This study explains the basic concepts of ABC and compares it with the traditional product costing methods already applicable in XYZ Travel.</em></p><p><em>The method used in this research is descriptive method with qualitative approach. The data used are secondary data in the form of financial statements supported by observation and interview with XYZ Travel management. The study was conducted on the costs incurred in the umrah travel industry according to 2016 financial data on the available umrah packages.</em></p><p><em>The results showed the difference between the cost of travel services industry umrah ABC method with the traditional price according to XYZ Travel. The difference between the cost of services for package type of two, three, and four of Rp 4,716,008, Rp 4,637,716 and Rp 4,502,774. The average cost of travel services umrah XYZ Travel increased after using the Activity Based Costing method. Increase or decrease in cost of services affects the difference in price offered to consumers. XYZ Travel company management is advised to consider using Activity Based Costing method as it can assist management in allocating more accurate cost.</em></p><p><em>                                                                                        </em></p><p><em>Keywords: Umrah Travel Industry, Cost of Services, Activity Based Costing</em><em></em></p>

scholarly journals PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL (STUDI PADA HOTEL GREEN EDEN MANADO)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Shelby Estereniy Siby ◽  
Ventje Ilat ◽  
Meily Y. B. Kalalo
Keyword(s):  
Descriptive Analysis ◽  
Simple Calculation ◽  
Cost Calculation ◽  
Accurate Information ◽  
Activity Based Costing ◽  
Economic Method ◽  
Costing System ◽  
Abc Method ◽  
June July ◽  
The Cost

The Activity of Based Costing (ABC) Method is a simple calculation to determine the cost of price / services to explain that the activity were the reason one to make rise the cost of the products, and products that consume activity.The hotel can use Activity Based Costing (ABC) System Method to determine hotel room rate because when they use the Activity economic method in detail, the quality of decision can be improve to be better and making more accurate. The purpose of this research is “to obtain the accurate information about Activity Based Costing” in counting the cost calculation rooms Hotel Green Eden Manado since from June, July, and August 2017. The method of analysis that I used is “Descriptive Analysis Method”, by conducting to interview to the hotel manager and doing the data collection regarding the costs and amounts of fees. Based on the analysis, there are find that Activity Based Costing System for the month of June. Superior room type, Deluxe room and Suite resulted that the cost of price rooms were lower to compared with the cost by hotel management. For July the calculation of the cost Superior room type was higher than the cost of calculated by the management Hotel. And for the type of Deluxe rooms and Suite rooms were lower to compared with the cost by the Hotel. And for the month of August the calculation for Superior, Suite, and Deluxe rooms resulted that the cost were higher than the cost calculation used by The Hotel Management.Keywords : Activity Based Costing,  The cost of rooms.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENETAPKAN HARGA JUAL PADA HOLLAND BAKERY BOULEVARD MANADO

2020 ◽  
Vol 15 (1) ◽  
pp. 28
Author(s):  
Cindy Shelly Lumowa ◽  
Jantje J. Tinangon ◽  
Anneke Wangkar
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Selling Price ◽  
Analysis Method ◽  
Accurate Calculation ◽  
Process Cost ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Calculation of the cost of production is something that needs to be considered in determining the selling price of the product. Calculation of the cost of production that is right and accurate is something that needs to be done by every company, without a precise and accurate calculation of the cost of production, the manufacturing company concerned will experience in setting the selling price of a product. The purpose of this study was to determine the cost classification applied by Holland Bakery Boulevard Manado in calculating the cost of production, to find out the calculation of the cost of production of Holland Bakery Boulevard Manado in setting selling price and find out the determination of product selling price applied by Holland Bakery Boulevard Manado. Data analysis method used for this research is descriptive analysis method. The collection of cost of goods manufactured is the process cost method, while the method of determining the cost of production uses the full costing approach. There is a difference in the selling price per packet of bread between Holland Bakery Boulevard Manado with a theory caused by differences in the allocation of costs and determination of mark up between companies and theories. The company's selling price is lower than the theory that the difference for chocolate bread is Rp. 1.589, then for cheese bread Rp. 1.910, and for srikaya bread Rp. 2.449.

scholarly journals IMPLEMENTASI PENENTUAN HARGA POKOK PRODUKSI UNTUK MENCAPAI LABA OPTIMAL (STUDI PADA SENTRA UKM INDUSTRI BAKPIA DI WILAYAH MINOMARTANI SLEMAN YOGYAKARTA)

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
V. Wiratna Sujarweni
Keyword(s):  
Descriptive Analysis ◽  
Market Price ◽  
Sampling Technique ◽  
Test Sample ◽  
Selling Price ◽  
Activity Based Costing ◽  
Production Methods ◽  
Abc Method ◽  
The Right ◽  
The Cost

A business that wants to keep survive and compete in the global era  or AEC (Asian Economic Community) era particularly, should have the right strategies and policies in determining cost of production. The calculation on cost production has important roles in companies such as to determine the selling price, the right cost production can give optimum profit. The research aims are to identify and analyze the cost production price on SME Bakpia industrial by using regular methods applied by UKM during the time and by using methods based on accounting cost which are costing target and ABC (Activity Based Costing) method. Meanwhile we can gain the right cost production methods to have an optimum profit by identifying and evaluating the differences between  SME Bakpia that applied the methods of cost production and SME of Bakpia that did not apply the methods.The population in the research were SME Bakpia industry in Minomartani Sleman Yogyakarta. The research sampling used incidental sampling technique. The data used production data. This research was descriptive qualitative and comparative quantitative research by using descriptive analysis device and independent statistical test of t-test sample. The result obtained that from 30 Bakpia SME in Minomartani Sleman, only 13 SME of Bakpia set the selling price using cost production methods , meanwhile 17 SME of Bakpia set the selling price based on market price. The cost of Bakpia production based on SME calculation was 831.67 rupiahs per item, based on cost production of costing target was 729.17 rupiahs, meanwhile based on ABC method was 722.51 rupiahs. The recommended method to calculate cost production was ABC method because it had the lowest price of cost production, so the profit would be optimum. There is a difference profit between SME of Bakpia that applied the cost production methods and the SME that didn’t apply the cost production method. The Bakpia SME that did not use the cost production gained low profit than the Bakpia SME used the cost production calculation

ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA USAHA TEMPE PAK ALI DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 118
Author(s):  
TITIK YUNI PUSPITA SARI
Keyword(s):  
Primary Data ◽  
Activity Based Costing ◽  
Descriptive Research ◽  
Direct Observations ◽  
Conventional Methods ◽  
Cost Of Production ◽  
The Difference ◽  
Costing System ◽  
Abc Method ◽  
The Cost

The formulation of the problem in this study is to find out how much the basic price per pack of tempe in the Tempe Pak Ali business if calculated using conventional methods and activity based costing method, what factors cause differences in the cost of production based on the system activity based costing with conventional methods in Mr. Ali's Tempe Business. The research method used is descriptive research with a quantitative approach. The type of primary data obtained from interviews and direct observations on the Tempe Pak Ali Business. The results of this study are the cost of tempe production based on the activity based costing system of Rp. 8632.66 and conventional system based of Rp. 9,389.41. The conclusion of this study is the difference that occurs in determining the cost of production used by Tempe Pak Ali's Business with the activity based costing method due to the imposition of overhead costs produced by making tempe and conventional methods and ABC methods are different, so that the costs obtained can be greater or more small. The activity based costing method can be applied to Pak Ali's Tempe Business because using the ABC method requires lower costs than using conventional methods.

scholarly journals ANALISIS PENGGUNAAN METODE ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN SUMBANGAN PEMBINAAN PENDIDIKAN (SPP) PADA POLITEKNIK HARAPAN BERSAMA

2017 ◽  
Vol 17 (1) ◽  
pp. 17
Author(s):  
Ida Farida ◽  
Sunandar Sunandar ◽  
Hetika Hetika
Keyword(s):  
Descriptive Analysis ◽  
Special Method ◽  
Activity Based Costing ◽  
Cost Of Education ◽  
Before And After ◽  
The Difference ◽  
Education Support ◽  
The Cost ◽  
Descriptive Method ◽  
Tuition Fee

<p>The purpose of this study to determine the calculation of education and tuition fee by using Activity Based Costing at the Polytechnic Harapan Bersama and compare the education and tuition fee by using Activity Based Costing before and after. Politeknik Harapan Bersama not have a special method to determine the cost of education. At the Polytechnic Joint expectations are two sources of income, namely Login or registration fees and donations Education Support (SPP) to be paid each month. To determine the calculation of Education and tuition fee by using Activity Based Costing at the Polytechnic of Harapan Bersama. To determine the ratio of Education and tuition fee by using Activity Based Costing before and after. Data analysis method used is descriptive method. Descriptive analysis of the data is the processing of research data in order to make this data meaningful (meaningful). SPP of tariff calculation using Activity Based Costing known SPP tariff rate is Rp. 370 189; From the results of the SPP tariff calculation using the method of Activity Based Costing, when compared with the SPP tariff band is used by schools today are using the traditional method, for example Rp. 350,000; so that the difference in the amount Ro. 20 189 ;. Rate differences that occur due to charging of overhead on each product. Activity Based Costing has been able allocate cost to each activity.</p>

scholarly journals ACTIVITY BASED COSTING: METODE AKURAT MENENTUKAN BIAYA SEWA KAMAR HOTEL

AdBispreneur ◽  
2020 ◽  
Vol 5 (1) ◽  
pp. 51
Author(s):  
Suryanto ◽  
Mas Rasmini ◽  
Thealice Lidwina
Keyword(s):  
Calculation Method ◽  
Production Cost ◽  
Quantitative Method ◽  
Production Method ◽  
Activity Based Costing ◽  
Literature Study ◽  
Calculation Results ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Every company has an interest in calculating the cost of production. Cost of production is a way to calculate the costs used in producing a product. This study aims to analyze the calculation of the cost of the production method used by the hotel and determine the cost of production calculated by the method of activity-based costing (ABC). The method used in this research is a quantitative method. Data collected through observation, unstructured interviews, and literature study. The results of this study indicate that the calculation of the cost of production of hotel rooms conducted by the company occurred under costing for standard, superior, and superior plus types of rooms. As for the type of family room, family plus, and family-standard over costing occurs. The difference in the calculation results occurs because the calculation method by the company has not been done in detail as in the ABC method.Setiap perusahaan berkepentingan terhadap perhitungan harga pokok produksi. Harga pokok produksi adalah cara untuk menghitung biaya yang digunakan dalam menghasilkan suatu produk. Penelitian ini bertujuan untuk menganalisis perhitungan metode harga pokok produksi yang digunakan pihak hotel dan mengetahui harga pokok produksi yang dihitung dengan metode Activity Based Costing (ABC). Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Data dikumpulkan melalui observasi, wawancara tidak terstruktur, dan studi pustaka. Hasil penelitian ini menunjukkan bahwa perhitungan harga pokok produksi kamar hotel yang dilakukan oleh pihak perusahaan terjadi undercosting untuk jenis kamar standard, superior, dan  superior plus. Sedangkan untuk jenis kamar family, family plus, dan family standard terjadi overcosting. Perbedaan hasil perhitungan tersebut terjadi karena dalam metode perhitungan yang dilakukan perusahaan belum dilakukan secara detail sebagaimana dalam metode ABC.

Pandhawa Gubah sebagai Representasi Interaksi Metafisik Manusia Jawa dan Perbandingannya dengan Cheritera Pandawa Lima

Manuskripta ◽  
2020 ◽  
Vol 10 (1) ◽  
pp. 67
Author(s):  
Novarina Novarina
Keyword(s):  
Comparative Study ◽  
Literary Theory ◽  
Research Method ◽  
Descriptive Analysis ◽  
Literary Study ◽  
Analysis Method ◽  
Research Objects ◽  
Similarities And Differences ◽  
The Difference ◽  
The Comparative Study

Abstract: This research is a comparative literary study that uses Malay and Javanese versions of Mahabarata text sources. The research objects used were the text edition of Pandhawa Gubah (PG) by Sudibjo Z. Hadisutjipto and the text of Cheritera Pandawa Lima (CPL) by Khalid Hussain. The research method used is descriptive-analysis method. In the comparative study used a comparative literary theory proposed by Endraswara (2011). The results of the text comparison reveal the similarities and differences in the image of Bima figures in the Javanese and Malay versions. The equation as a whole is that both texts contain the same heroic storyline and heroic character, Bima. In addition, Indian influence is still evident in the two texts seen from the nuances of Hinduism that exist in both texts. While the difference is seen in the events that accompany Bima's struggle in achieving his victory. Based on these similarities and differences, it can be seen that the authors attempt to represent the concept of metaphysical interactions vertically and horizontally expressed through PG text. --- Abstrak: Penelitian ini adalah satu kajian sastra bandingan yang menggunakan sumber teks Mahabarata versi Melayu dan Jawa. Objek penelitian yang digunakan adalah edisi teks Pandhawa Gubah (PG) karya Sudibjo Z. Hadisutjipto dan teks Cheritera Pandawa Lima (CPL) karya Khalid Hussain. Metode penelitian yang digunakan adalah metode deskriptif-analisis. Dalam telaah perbandingan digunakan teori sastra bandingan yang dikemukakan Endraswara (2011). Hasil perbandingan teks mengungkapkan adanya persamaan dan perbedaan citra tokoh Bima dalam versi Jawa maupun versi Melayu. Persamaan secara keseluruhan adalah kedua teks tersebut mengandung alur cerita kepahlawanan dan tokoh pahlawan yang sama yaitu Bima. Selain itu, pengaruh India masih tampak dalam kedua teks tersebut dilihat dari nuansa Hinduisme yang ada dalam kedua teks. Sementara perbedaannya tampak pada peristiwa-peristiwa yang menyertai perjuangan Bima dalam mencapai kemenangannya. Berdasarkan persamaan dan perbedaan tersebut tampak adanya upaya penulis untuk merepresentasikan konsep interaksi metafisik secara vertikal dan horizontal yang diungkapkan melalui teks PG.

Applying activity-based costing to the nuclear medicine unit

2005 ◽  
Vol 18 (3) ◽  
pp. 141-150 ◽  
Author(s):  
Sakesun Suthummanon ◽  
Vincent K Omachonu ◽  
Mehmet Akcin
Keyword(s):  
Nuclear Medicine ◽  
Health Care Organizations ◽  
Activity Based Costing ◽  
Hospital Environments ◽  
Positron Emission ◽  
The Difference ◽  
Abc Analysis ◽  
Cost Of Drugs ◽  
The Cost ◽  
Operational Time

Previous studies have shown the feasibility of using activity-based costing (ABC) in hospital environments. However, many of these studies discuss the general applications of ABC in health-care organizations. This research explores the potential application of ABC to the nuclear medicine unit (NMU) at a teaching hospital. The finding indicates that the current cost averages US&dollar;236.11 for all procedures, which is quite different from the costs computed by using ABC. The difference is most significant with positron emission tomography scan, US&dollar;463 (an increase of 96%), as well as bone scan and thyroid scan, US&dollar;114 (a decrease of 52%). The result of ABC analysis demonstrates that the operational time (machine time and direct labour time) and the cost of drugs have the most influence on cost per procedure. Clearly, to reduce the cost per procedure for the NMU, the reduction in operational time and cost of drugs should be analysed. The result also indicates that ABC can be used to improve resource allocation and management. It can be an important aid in making management decisions, particularly for improving pricing practices by making costing more accurate. It also facilitates the identification of underutilized resources and related costs, leading to cost reduction. The ABC system will also help hospitals control costs, improve the quality and efficiency of the care they provide, and manage their resources better.

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