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Penerapan Activity Based Costing dalam Penentuan Harga Pokok Produksi Teh Orthodox pada Komoditi Teh PTPN VIII Perkebunan Ciater
Risma Sri Rahayu (2018) | Tugas Akhir | Akuntansi
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Ringkasan
PT Perkebunan Nusantara VIII merupakan salah satu perusahaan BUMN yang bergerak di bidang perkebunan. Kegiatan usaha PT Perkebunan Nusantara VIII atau biasa disingkat PTPN VIII meliputi pembudidayaan tanaman, pengolahan/produksi, dan penjualan komoditi perkebunan teh, karet, kelapa sawit, kina dan kakao. Penelitian Tugas Akhir ini dilakukan untuk mengetahui hasil perhitungan harga pokok produksi teh orthodox dengan metode tradisional dan juga dengan menggunakan metode Activity Based Costing (ABC). Penulis melakukan penelitian dengan melakukan observasi dan wawancara terhadap pihak perusahaan. Dari hasil penelitian dan perhitungan yang telah dilakukan, harga pokok produksi dengan menggunakan Activity Based Costing (ABC) ternyata menghasilkan biaya yang lebih tinggi daripada perhitungan dengan menggunakan metode tradisional, terjadi selisih perbedaan sebesar Rp513.715.145,- dengan perbandingan perhitungan sebesar Rp29.693.713.829,- menurut perhitungan metode tradisional dan Rp30.207.428.974,- menurut perhitungan metode Activity Based Costing (ABC). Hasil dari penelitian ini adalah penerapan metode Activity Based Costing (ABC) dalam penentuan harga pokok produksi teh orthodox. Kata kunci: Akuntansi Biaya, Perhitungan Harga Pokok Produksi, Metode Traditional, Metode Activity Based Costing (ABC).
Ringkasan Alternatif
PT Perkebunan Nusantara VIII is one of the state-owned companies engaged in the field of plantation. The business activities of PT Perkebunan Nusantara VIII or commonly abbreviated as PTPN VIII include cultivation of crops, processing / production, and sale of tea plantation commodities, rubber, palm oil, quinine and cocoa. This final research is done to know the result of calculation of cost of orthodox tea production with traditional method and also by using Activity Based Costing (ABC) method. The author conducted research by doing observations and interviews on the company. From the results of research and calculations that have been done, the cost of production by using Activity Based Costing (ABC) turned out to produce higher costs than the calculation using traditional methods, there is difference of Rp513.715.145,- with a comparison of Rp29.693.713.829 according to Calculation of traditional method and Rp30.207.428.974 according to calculation method Activity Based Costing (ABC). The result of this research is the application of Activity Based Costing (ABC) method in determining cost of orthodox tea production. Keywords: Cost Accounting, Production Cost Calculation, Traditional Method, Activity Based Costing Method (ABC).