PENERAPAN ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA PT. UNITEX

Abstract

Competition in the textile industry in Indonesia in recent years has become more developed. Developments have also occurred in the technology sector which has had a very complex impact on a company, one of which has an impact on manufacturing companies. In the last few years PT. UNITEX has deployed approximately 300 employees and replaced employees with new machines. With the increasing use of machines for production that replace the use of labor, the need for labor is also reduced and the composition of production costs in companies is gradually changing and will have an impact on the Cost of Goods Manufactured. The Cost of Goods Manufactured greatly influences the selling price. If the Cost of Goods Manufactured is too low, the selling price will be low and cannot cover all the costs incurred by the company, on the other hand if the Cost of Goods Manufactured is too high the selling price will be high and cannot compete with competitors. To deal with this situation, the business that needs to be done by the company is to continue to strive to increase profitability by increasing productivity, increasing quality control and increasing the efficiency of using production costs without having to reduce the quality and quantity of products that have been determined. Cost controls will be more effective when costs are classified and allocated appropriately.

The purpose of this study is to determine the calculation of Cost of Goods Manufactured with Traditional Systems and Activity Based Costing and to determine the comparison of the Cost of Goods Manufactured of PT. UNITEX using Traditional Systems or Full Costing and Activity Based Costing.

This type of research is descriptive research. The research method used is a case study using past period data. Sources of data used in this study are primary data in the form of reports on Cost of Production at PT. UNITEX 2018. The objects studied were Cost of Goods Manufactured and Activity Based Costing (ABC). The unit of analysis in this study at PT. UNITEX. Types of quantitative and qualitative research data.

The results showed that the Cost of Goods Manufactured in 2018 using the Traditional System (Full Costing), the results for Dyed Piece were IDR 99,432,221,023 and for Yarn Dyed was IDR 99,117,500,934. While the Cost of Production in 2018 using Activity Based Costing, the results for Dyed Piece were IDR 99,708,743,363 and for Yarn Dyed was IDR 98,848,155,773.