ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PERUSAHAAN KARUNG DI SURABAYA

Abstract

This research aimed to find out production gross price with Activity Based Costing (ABC) in order to calculate
its unit cost and production cost of each sack which, was produced by PT. Gunawan Fajar. This research was
descriptive-qualitative which aim to present the calculation of its unit cost of each sack per year of bookkeeping.
While the instruments in data collection technique were interview and documentation. Moreover, the research
subject was calculation of its unit cost of each sack per type at PT. Gunawan Fajar. At the moment, the
determination of production gross price which was implemented used traditional way, based on production unit
and ignored cost difference for each sack per type in which produced with different cost. Code of sack D010280,
D010290, D010380, D010390 which used Activity Based Costing System, showed its calculation was lower or
understand than its production gross price of PT. Gunawan Fajar. On the other hand, the sack with code
D010180 with Activity Based Costing System showed its calculation higher than its method used by PT.
Gunawan Fajar.
Keywords: cost, production gross price, activity based costing