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ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING PADA PENETAPAN HARGA POKOK PRODUKSI PADA PT. KSB INDOENSIA

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ABSTRACT ANALYSIS OF ACTIVITY BASED COSTING APPLICATION METHOD IN DETERMINATION OF COST OF PRODUCTION IN PT. KSB INDONESIA Written by: Adil Ganda Padang NIM: 1132185 This study had three main objectives. The first, aimed untu know the calculation of the cost on production with traditional methods employed by the company. Second, to determine the production cost price calculation with Activity based costing system, The third, to determine differences in the magnitude of the cost of production in the company using traditional methods and Activity based costing system.This research is a qualitative descriptive study was conducted at PT. KSB Indonesia.The results of calculation of the cost of production with the ActivityBased Costing System for Valve is Rp. 13,597,081,798 and for Dewatering Pump is Rp. 145 622 791 687 and for Firefighting Pump is Rp. 100 263 955 993. While traditional uses, the results of calculation of the cost of production per unit in 2014 using traditional system obtained the cost of production for Valve Rp. 14,407,739,608, and for Dewatering Pump Rp. 143 148 520 522 sedangan for Firefighting Pump Rp. 101 927 556 898. From these calculations there are differences in the cost of production with the traditional system and Activity Based Costing. Differences that occur due to charging of overhead on each product. In the traditional method of overhead costs on each product is only charged on only one cost driver is the number of product units. In the Activity-Based Costing System overhead on each product charged to some cost driver so that the ActivityBased Costing System is able to allocate activity costs to each product appropriately based on the consumption of each activity. Kaywords: Activity Based Costing, Price of Product.