Abstract
This study aims to understand how to allocate overhead cost in rubber-processing factory of PT. Sumber Djantin Sambas using Activity-Based Costing method. Furthermore, this research also attempts to compare the allocation results of the existing costing systems in PT. Sumber Djantin Sambas with those created through Activity-Based Costing systems. To accomplish these objectives, this study applies case study method. The main sources of data come from interview transcript and cost and financial documents. This study results show that the cost of goods manufactured for product SIR 20 and compound rubber are overcosted. Betweeen these two products, SIR 20 is more overcosted. The total overcosting of these two products reaches Rp 2.749.997.488,57. Using Activity Based Costing, company can allocate the costs more accurately and reduce the distortion effect of costs which is caused by traditional overhead allocation method.
Highlights
This study aims to understand how to allocate overhead cost in rubber-processing factory of PT
Semua sistem Activiy Based Costing merupakan perhtungan biaya dua tahap, sementara sistem konvensional bisa merupakan sistem perhitungan satu tahap atau dua tahap
SUMBER DJANTIN SAMBAS LAPORAN HARGA POKOK PRODUKSI UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2011 DAN 2012
Summary
Industri perkebunan dan pengolahan hasil alam berkembang lumayan pesat di Indonesia saat ini. Sumber Djantin Sambas merupakan perusahaan pengolahan karet mentah menjadi crumb rubber dengan 2 (dua) jenis produk unggulannya, yaitu SIR 20 (Standard Indonesia Rubber) dan Compound Rubber. Sumber Djantin Sambas selama ini mempergunakan metode alokasi biaya tradisional, yang terlihat pada cara pembebanan biaya bahan baku dan biaya tenaga kerja yang dilakukan secara langsung ke produk sedangkan untuk pembebanan biaya overhead pabrik dilakukan berdasarkan kuantitas produk yang dihasilkan dalam satuan kilogram. Dalam rangka mengalokasikan biaya secara lebih akurat dan efektif, metode Activity Based Costing (ABC) dapat menelusuri biaya-biaya overhead lebih detail dan menyeluruh sehingga harga pokok produksi tidak mengalami overcosted maupun undercosted (Martusa & Adie, 2011). Berdasarkan pertimbanganpertimbangan ini, penelitian ini diarahkan untuk mengetahui berapa harga pokok produksi produk SIR 20 dan produk Compound Rubber jika alokasi biaya overhead dilakukan dengan menggunakan sistem Activity Based Costing dan untuk mengetahui perbedaan yang timbul antara sistem alokasi biaya yang diterapkan pada PT. Sumber Djantin unit Sambas dengan sistem alokasi menggunakan Activity Based Costing
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