PENENTUAN HARGA POKOK PRODUKSI PRODUK BERDASARKAN ACTIVITY BASED COSTING (ABC)
Abstract
The result of controlled production costing is a key of production success. Although a production success can be running well, when it’s not supported by an attempt to take account of the production costs it can result in an increase of production cost. This research is done at CV. Aroma, which is engaging in the industry of foods like a cake, stik and blood in the varian of taste. This research it’s aimed at applying the activity based costing (ABC) system in imposing the cost to each product based on the product activity. In the result it can be two products is distorsion of overprice and one product is distorsion of underprice. Product is distorsion of underprice which is stik (Rp -20846) dan blood (Rp -28240), temporary for product is distorsion of overprice is original cake (Rp 4976) blueberry cake (Rp 4873) mocha cake (Rp 8383) cheese pandan cake (Rp 8231) almond cake (Rp 8241) victoria cake (Rp 6544) dan exotic cake (Rp 7452)
Keyword: Production Cost, Activity Based Costing, Cost
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