ANALISIS PENERAPAN ACTIVITY BASED COSTING TERHADAP TINGKAT AKURASI PERHITUNGAN HARGA POKOK PRODUKSI PADA PT TONGGAK AMPUH BATURAJA DI KABUPATEN OGAN KOMERING ULU

Abstract

This research is entitled Analysis of the Application of Activity Based Costing to the
Accuracy of Calculation of Cost of Production at PT Tonggak Ampuh Baturaja in Ogan
Komering Ulu Regency. The formulation of the problem in this study is how to apply activity
based costing to the level of accuracy in calculating the cost of production at PT Tonggak
Ampuh Baturaja in Ogan Komering Ulu Regency. In this study using descriptive methods
with data collection techniques by means of observation, interviews, documentation and
literature study. The analysis technique used in this research is quantitative data analysis
technique using activity based costing method. Based on the results of the research, the
calculation of the cost of goods sold by the company does not explain in detail the imposition
of the cost of production. Factory overhead costs are not allocated to each product in real
terms but only use one cost driver. If it is seen from the cost of production which is calculated
based on the activity based costing method and the company's method in 2022, the product
has a cost difference from the company's method. This is because the charging of overhead
costs in the activity based costing method is charged according to the activities consumed by
the product, while the company's method of charging overhead costs is proportional to the
number of units produced