ANALISIS HARGA POKOK PRODUKSI DENGAN METODE ACTIVITY BASED COSTING DAN METODE VARIABEL COSTING DALAM MENENTUKAN HARGA POKOK JASA CV SINAR TERANG ABADI

Putrado, Danur Akhmad Ersa (2023) ANALISIS HARGA POKOK PRODUKSI DENGAN METODE ACTIVITY BASED COSTING DAN METODE VARIABEL COSTING DALAM MENENTUKAN HARGA POKOK JASA CV SINAR TERANG ABADI. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Errors in determining the cost of production will affect the sustainability of the company. Therefore, this study
discusses the method of determining the cost of production of services with a case study at CV Sinar Terang Abadi. In
this study the authors discuss two methods in determining the cost of production, namely the activity based costing
method and the variable costing method, each of which has a different method of calculation. This research includes
descriptive research with a qualitative approach. Research conducted to determine the value of the independent variable,
either one variable or more (independent) without making comparisons, or connecting with other variables. This
research only focuses on existing problems. This research was conducted from February 2021 to January 2022. The
results of the study show that the company's method has not completely calculated the costs incurred by the company.
The results of the company's calculations were grass cutting Rp. 81.98, road shoulder sweeping Rp. 56.95, pruning
plants and drying plants Rp. 779.00 and Rp. 5,707.40. While the Variable costing method costs Rp. 80.21 for cutting
grass, sweeping the shoulder of the road Rp. 58.31, then trimming plants Rp. 774.00 and drying plants Rp. 5,475.14.
Then the activity based costing method for cutting grass is Rp. 73.84, sweeping the shoulder of the road is Rp. 68.00,
pruning plants is Rp. 945.79 and drying plants is Rp. 6,014.05. From the results of this study, the authors suggest that
CV Sinar Terang Abadi use the activity based costing method because it takes into account all costs incurred by the
company. So this will affect the company's gross profit. The company's gross profit using the activity based costing
method resulted in Rp. 173,446.00 for the variable costing method of Rp. 66,565.00 while the company method was Rp.
48,340.00.
Keywords: Determination of Cost of Production, Variable Costing, Activity Based Costing

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