MODEL PENENTUAN BIAYA PRODUKSI BERBASIS AKTIVITAS (ABC)

Abstrak

This research is motivated by the limitations of the traditional cost accounting system at UD. Karunia, which often lacks accuracy in allocating overhead costs, potentially leading to distortions in the cost of goods manufactured. The objective of this study is to design a production cost determination model using the Activity-Based Costing (ABC) method to provide more precise cost information. The methodology employed is descriptive quantitative, involving direct observation, interviews, and financial data analysis of the company's production processes. The results indicate that the implementation of the ABC model is capable of identifying cost-driving activities in greater detail and reducing cost distortions present in traditional methods. Significant differences in the cost of goods manufactured were found for several product types after recalculation. In conclusion, the ABC model provides better accuracy for UD. Karunia's management in strategic decision-making regarding pricing and operational efficiency.