Based Costing ACTIVITY SYSTEM USE ANALYSIS TO INCREASE COST ACCURACY IN CALCULATION OF COST PRODUCTION CASE STUDY: INDONESIA PT ENERGIZER

Hernita Yulia

Abstract


Rapid technological change en-courages companies to take part develop its productioncapabilities, both quality and quantity. With the increasingnumber of companies that rely on automation technology,resulting in a very tight competition, especially in improv-ing the eciency and eectiveness of production whichultimately aims to increase its prot. Achievement ofoptimal prot can be done by calculating an accurate costof production. For purposes of calculating an accurate costof goods manufactured one of the methods can be applied isthe Activity Based Costing system. Activity Based Costingsystem assumes that aktivitaslah that consume resources,so that the costs incurred in the activity and then browseto navigate to the product, whereas in a traditional costaccounting systems costs incurred in the pan instead of theactivity but to a new organizational unit and then to theproduct. Besides the traditional cost accounting systems,factory overhead costs that occur only in allocated by usinga trigger that is the total unit cost of production, while inthe Activity Based Costing systems in use a few square feetthat is the cost driver, machine hours, inspection hours,labor hours indirectly, the production cycle, productionunits, electric, and gas, so that Activity Based Costingsystems can improve the accuracy in determining the costof production. From the analysis based on the calculationof the cost of production of traditional cost accountingsystem with a system of Activity Based Costing in theknow that the calculation of the cost of production withtraditional cost accounting system causes distortion, whichdetermines the cost is too high (over cost) to rocks AAsize batteries, and too low (under cost) to rocks size Cbatteries, and batteries size D. Penamaan File: 20299882

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