PENERAPAN ACTIVITY BASED COS'TING SYSTEM (ABCSYSTEM) UNTUK MENCAPAI TINGKAT BIAYA YANG OPTIMAL PADA PT. INDUSTRI KEMASAN SEMEN GRESIK TUBAN

Anastasia, Myrna (2008) PENERAPAN ACTIVITY BASED COS'TING SYSTEM (ABCSYSTEM) UNTUK MENCAPAI TINGKAT BIAYA YANG OPTIMAL PADA PT. INDUSTRI KEMASAN SEMEN GRESIK TUBAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

One of the problems that happened along with the company development are production costs rising, if it is not monitored and uncontrolled well hence it will cause negative impact for the company. Therefore, the company needs to make a plan about financial using. While the instrument used is so called the cost or estimation. There are two kinds of cost that is traditional costs, which composing a plans triggered by one cost driver only, and activity based costing which the plan composing is based on the activity using more than one cost driver through activity based production cost. During this time, the company use traditional production cost focused on the financial aspect only, which do not based by the information about the activity and the consumed resources. In composing production cost traditionally, it is only need to know how much cost target that should be expended by the certain function during by estimation year to reach the income target planned in that period without knowing the causes of the activities and resources in company activity. Therefore, the necessary to use the right method, which can give a clear description about the causes and the consequence of the used activity, through activity based costing. In order to give the more clearly information or description, the casual of the effectiveness and the resources are consumed by using more than one cost driver to count production cost at PT. Industri Kemasan Semen Gresik in Tuban. So that, based on the analysis result, it is obtained a conclusion that activity based costing arrangement of the company will be obtained the casual description of the consumed effectivenessand resources. Besides, the ABC arrangement is obtained more than one cost driver than production cost. This method can repair the weaknesses on conventional system applied during this time, the company can use one triggerer (cost driver) in the form of machine clock. While on the second method, it use multiple cost triggerer, such as, raw material cost, machine clock utilization, direct workforce hour utilization, set up clock utilization, and the amount of product unit. Based on the obtained result condition in this analysis, hence it can be concluded that, PT. Industri Kemasan Semen Gresik is very appropriate if it is applied activity based costing method, because as the developing industrial company, the method application can give more accurate information in determining production cost.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 28 Apr 2012 03:09
Last Modified: 28 Apr 2012 03:09
URI: http://eprints.umm.ac.id/id/eprint/3264

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