IMPLEMENTASI ACTIVITY BASED COSTING UNTUK PENENTUAN HARGA POKOK PRODUKSI CAKE BUAH NAGA MOCHA

Authors

  • Noviyarsi Noviyarsi Jurusan Teknik Industri, Universitas Bung Hatta
  • Ayu Bidiawati Jurusan Teknik Industri, Universitas Bung Hatta
  • Eni Kurniati Jurusan Teknik Industri, Universitas Bung Hatta

DOI:

https://doi.org/10.24853/jisi.4.2.99-106

Keywords:

Harga Pokok Produksi, Metode ABC, Cake Buah Naga, Rasa Mocha

Abstract

Harga pokok produksi (HPP) yang tepat akan menentukan kemampuan bersaing produk. Metode ABC merupakan salah satu metode untuk menentukan HPP berdasarkan pembebanan biaya pada aktivitas. Penelitian ini bertujuan untuk menentukan HPP cake buah naga mocha pada CV. Bakery X. Perhitungan HPP dengan metode ABC dilakukan dalam dua tahapan. Tahap pertama dilakukan pembebanan biaya terhadap aktivitas dan tahap kedua merupakan pembebanan biaya terhadap produk. Hasil metode ABC memperlihatkan bahwa HPP cake buah naga mocha adalah RP. 41.617,- per kotak. Hasil ini juga menunjukkan bahwa harga pokok produksi dengan metode ABC lebih rendah 16,8% bila dibandingkan dengan HPP yang dihitung oleh CV Bakery X.

Author Biographies

Noviyarsi Noviyarsi, Jurusan Teknik Industri, Universitas Bung Hatta

Jurusan Teknik Industri, Universitas Bung Hatta

Ayu Bidiawati, Jurusan Teknik Industri, Universitas Bung Hatta

Jurusan Teknik Industri, Universitas Bung Hatta

Eni Kurniati, Jurusan Teknik Industri, Universitas Bung Hatta

Jurusan Teknik Industri, Universitas Bung Hatta

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JISI: JURNAL INTEGRASI SISTEM INDUSTRI P-ISSN: 2355-2085

Website: http://jurnal.umj.ac.id/index.php/jisi E-ISSN: 2550-083X

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Published

2018-01-18

Issue

Vol. 4 No. 2 (2017): JISI UMJ

Section

Articles

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