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Analisis Penentuan Harga Pokok Produksi Berdasarkan Sistem Activity Based Costing pada PT. Pindad

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The purpcse af this study tto.s to determi e the benefits of implementing ABC system in the company. Is using the ABC can malte a more acc'urate chorging so it can help the company to bring more profit to the company. In the process of this reseorch, lhe writer uses descriptive ,nethod to process the data by coilecting data from the comgmy direclly and process it so os to genetate the information needed to analyze the problem. The results showed thd the cost of production v)ith Activity Based Costing systems on products Y/inc Rp 212 963 438 / unit or less Rp 53,252,89j / uni! ofcom'entional systen s. Conclusions from this reseqrch is the system of Activity Based Costing approach to determine the cost of production is appropriate for the shoring ofcosts is obvious based triggers costs and resowce consumption of each product. For other researchers are expected to more comprehensively in calcttlating the cost of both production and non-production cbsts in order to obtain research results more precise arul accwate.