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ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUK PADA PT.CEDEFINDO

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ABSTRACT APPLICATION OF ACTIVITY BASED COSTING ANALYSIS IN DETERMINING THE COST OF PRODUCTS AT PT. CEDEFINDO By: Bella Rosalia The impact of globalization raised the competitive price that required a better cost allocation method to determine the cost of products. To solve the problem, one of the methods used Activity Based Costing. The study conducted to determine how to calculate the cost of products with the application of Activity Based Costing and to know the results of analysis by the application of Activity Based Costing compared with the Traditional Costing in determining the cost of products at PT. Cedefindo. The study conducted to use descriptive and comparative methods where the data collected based on historical data, processed, and analyzed to draw conclusions from the results obtained and compared with the calculation the cost of products have been determined by PT. Cedefindo. The calculation of the cost of products by using Activity Based Costing through two phases. The first phase, trace and identify the factory overhead costs to activities. Second phase, charged the factory overhead costs to the product. The cost of products obtained from the total cost production divided by the production units. The result of the study by Activity Based Costing showed the distortion cost. Cost of products showed undercosted for Loose Powder Type I as 0.25% and Loose Powder Type II as 0.10% while overcosted for Loose Powder Type III as 1.77%, Loose Powder Type IV as 2.39%, and Loose Powder Type V as 1.46%. Keywords : Activity Based Costing (ABC), Factory Overhead Costs, and Cost of Products