EFISIENSI BIAYA DENGAN PENERAPAN SISTEM ACTIVITY BASED MANEGEMENT (ABM) UNTUK MENENTUKAN HARGA POKOK PRODUKSI

Abstract

This study aims to determine the production cost efficiency of PT. Perkebunan Nusantara XII RSS (Ribbed Smoked Sheet) Plant Mumbul after the implementation of Activity Based Management (ABM) This type of research is descriptive qualitative. This research was conducted by identifying the activities that occur during the production process. Where the company data that has been collected will later be compiled, processed, and analyzed to determine value-added and non-value-added activities and charge costs to activities according to the amount of resources used or use direct charges to activities. Then compared with the theories that have existed so far. From the results of the comparison, a conclusion is then drawn. The results of this study indicate that the application of the Activity Based Management (ABM) method at the RSS (Ribbed Smoked Sheet) factory can increase production cost efficiency. This is because the total cost of production in the ABM method results in a smaller production cost compared to the conventional calculation method.