ANALISIS MENENTUKAN HARGA POKOK PRODUKSI MENGGUNAKAN ACTIVITY BASED COSTING PADA WARUNG BUNDA

Abstract

ABSTRACT The purpose of this study was to determine the cost of production using Activity Based Costing at Warung Bunda. The type of data used in this research is quantitative. Source of data used in this study are primary data and secondary data. Primary data were obtained from conducting direct interviews with Warung Bunda owners. Secondary data were obtained from existing sources, namely the Central Statistics Agency (BPS), books and journals related to this study. Analysis of the data used in this research is descriptive qualitative in which the data obtained are data collected in the form of Warung Bunda expenditure report data. Calculation of Cost of Production with Traditional and Activity Based Costing (ABC) methods results in different HPP. in the final result the condition value of some menus will experience Undercost and Overcost. Because of the imposition of Factory Overhead Costs (BOP). BOP in traditional calculations uses only one Cost Driver. The results of this study indicate that the use of Activity Based Costing in HPP will result in HPP which is more accurate and precise, so that it can make the right decision.