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ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA PT.PINDAD

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ABSTRACT ANALYSIS DETERMINING THE COST OF PRODUCTION BASED ON ACTIVITY BASED COSTING SYSTEM OF THE COMPANY PT.PINDAD Written by: Hinca Widiawati Pane NIM: 1232072 The purpose of this study was to determine the benefits of implementing ABC system in the company. Is using the ABC can make a more accurate charging so it can help the company to bring more profit to the company. In the process of this research, the writer uses descriptive method to process the data by collecting data from the company directly and process it so as to generate the information needed to analyze the problem. The results showed that the cost of production with Activity Based Costing systems on products Winc Rp 212 963 438 / unit or less Rp 53,252,893 / unit of conventional systems. Conclusions from this research is the system of Activity Based Costing approach to determine the cost of production is appropriate for the sharing of costs is obvious based triggers costs and resource consumption of each product. For other researchers are expected to more comprehensively in calculating the cost of both production and non-production costs in order to obtain research results more precise and accurate. Keywords: Raw Material Cost (RMC), Labor Cost (LC), Manufacturing Overhead Cost (MOC).