PENERAPAN METODE ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI

Abstract

The growing SME sector should be managed and developed well because it has great potential to realize a tough small business. On the other hand SMEs are also still faced with some obstacles, disdain at the cost of goods from the goods being. Cost of production is the process of completion, grouping and loading costs of raw materials, labor and overhead companies to process raw materials into ready-to-sell products. The way that is currently used to determine the cost of goods is by applying the traditional way. For the calculation of cost of goods manufactured, then selected the approach with Activity Based Costing (ABC) method based on product costing determination process through the determinant of activities absorbed by the product during production process. This calculation covers all costs incurred in conducting a production of goods, including raw material costs, labor costs, and factory overhead costs. With the implementation of Activity Based Costing is expected to produce the cost of finished goods (HPP) for mug products and bottles are produced better, so it can assist in decision making in allocating the selling price and product selling price.