ANALISA PENERAPAN ABC SYSTEM DALAM MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PRODUK CEMENT RETARDER DI PT PETROKIMIA GRESIK

Nur , Arini Puji Lestari (2012) ANALISA PENERAPAN ABC SYSTEM DALAM MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PRODUK CEMENT RETARDER DI PT PETROKIMIA GRESIK. Undergraduate thesis, UPN "Veteran" Jatim.

[img]
Preview
PDF (Cover - Bab I)
Download (2610Kb) | Preview
    [img] PDF (Bab II - Daftar Pustaka)
    Restricted to Repository staff only

    Download (9Mb)

      Abstract

      ABC APPLICATION SYSTEM ANALYSIS IN IMPROVING COST EFFICIENCY PRODUCTION IN CEMENT RETARDER PRODUCT AT PT PETROKIMIA GRESIK By : Nur Arini Puji Lestari Abstract Overhead loading method generally still use traditional fare calculation department. However, the current shift in the cost structure where overhead costs have a greater proportion and could be larger than the component - a component of other direct production costs.As a result, traditional methods are not able to contribute meaningfully in the allocation - allocation of costs directly related to the production of any product. So it is possible the distortion costs,ultimately cost information given was inaccurate.For this reason, the method of activity-based costing (Activity Based Costing) is present as an alternative, which in this method, the activity that caused the costs and activity costs are allocated to cost objects on the basis of the cost of activities consumed. So it can help improve the accuracy of the information production costs. The purpose of this study was to provide an overview of the calculation of Cost of Production is more precise and accurate. The main object of this study is the calculation of Cost of Production Cement Retarder products produced by the Plant III in PT Petrokimia Gresik. Included in this type of research kualitatf descriptive analysis techniques research is, identify the stages of the production process along with activities and resources, perform calculations Cost of Production Activity Based Costing method, then compare those costs with the method performed at the discretion of company management. After doing the above analysis, the researchers found that for the calculation of HPP products Cement retarder PT Petrokimia Gresik still use the traditional concept of rate department. After compared with the calculation of ABC on the author, it turns out there is a difference in cost between the two.The calculation of the company can cause distortion and accuracy of charging fees that are less precise. As for the concept of ABC, which use more cost driver to allocate overhead costs to products more accurately. Because according to consumption activity costs to each product Keywords : Activity Based Costing, Calculation Traditional Concepts, Cement Retarder, Factory Overhead Costs, Cost of Production, Cost Drivers, Distortion Cost, Accuracy, Cost Efficiency, Information Costs, Resorces Drivers.

      Item Type: Thesis (Undergraduate)
      Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting
      T Technology > T Technology (General) > T55.4 Industrial engineering. Management engineering > T58.6 Management information systems
      Divisions: Faculty of Economics > Accounting
      Depositing User: Users 6 not found.
      Date Deposited: 05 Feb 2013 14:30
      Last Modified: 05 Feb 2013 14:31
      URI: http://eprints.upnjatim.ac.id/id/eprint/4100

      Actions (login required)

      View Item