PERHITUNGAN TARIF BIAYA OVERHEAD PABRIK KAIN KATUN DAN KAIN RAYON DENGAN METODE ACTIVITY-BASED COSTING (ABC) PADA PT KUSUMAHADI SANTOSA

NUGRAHENY, SISKA RUSMALA (2011) PERHITUNGAN TARIF BIAYA OVERHEAD PABRIK KAIN KATUN DAN KAIN RAYON DENGAN METODE ACTIVITY-BASED COSTING (ABC) PADA PT KUSUMAHADI SANTOSA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Predetermined overhead rate is based on estimates rather than actual result. This is because the predetermined overhead rate is computed before the period begins and is used to apply overhead cost throughout the period. Companies typically base their predetermined overhead rates on the estimated, or budgeted, amount of allocation base (cost drivers) for the upcoming period. The purpose of this research is to compare PT Kusumahadi Santosa’s predetermined overhead rate based on the traditional costing with those rate computes or bases on the activity-based costing (ABC). PT Kusumahadi Santosa’s manufacturing overhead cost data (primary data) is used to reach the purpose. PT Kusumahadi Santosa is the manufacturer that process threads into cloth materials. The result of this research as follows. PT Kusumahadi Santosa’s applied overhead cost base on predetermined overhead rates computes on the traditional costing (uses machine hours allocation base) is Rp51.324,044,510,00, while those applied overhead cost based on predetermined overhead rates computes on ABC is Rp53.926.959.944,00. We conclude if PT Kusumahadi Santosa uses cost plus pricing to set the price of his products, those products is underpricing. This because the overhead cost is under applied. We suggest that PT Kusumahadi Santosa use ABC to compute and to apply the manufacturing overhead cost in order to calculate his product inventory cost and set his product price properly.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Users 865 not found.
    Date Deposited: 26 Jul 2013 20:01
    Last Modified: 26 Jul 2013 20:01
    URI: https://eprints.uns.ac.id/id/eprint/9689

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