ANALISA PENERAPAN ABC SYSTEM DALAM MENINGKATKANudEFISIENSI BIAYA PRODUKSI PADA PRODUK CEMENT RETARDERudDI PT PETROKIMIA GRESIK

摘要

ABC APPLICATION SYSTEM ANALYSIS IN IMPROVING COSTudEFFICIENCY PRODUCTION IN CEMENT RETARDER PRODUCT AT PTudPETROKIMIA GRESIKudBy :udNur Arini Puji LestariudAbstractudOverhead loading method generally still use traditional fare calculationuddepartment. However, the current shift in the cost structure where overhead costsudhave a greater proportion and could be larger than the component - a component ofudother direct production costs.As a result, traditional methods are not able to contributeudmeaningfully in the allocation - allocation of costs directly related to the productionudof any product. So it is possible the distortion costs,ultimately cost information givenudwas inaccurate.For this reason, the method of activity-based costing (Activity BasedudCosting) is present as an alternative, which in this method, the activity that caused theudcosts and activity costs are allocated to cost objects on the basis of the cost ofudactivities consumed. So it can help improve the accuracy of the informationudproduction costs. The purpose of this study was to provide an overview of theudcalculation of Cost of Production is more precise and accurate.udThe main object of this study is the calculation of Cost of Production CementudRetarder products produced by the Plant III in PT Petrokimia Gresik. Included in thisudtype of research kualitatf descriptive analysis techniques research is, identify theudstages of the production process along with activities and resources, performudcalculations Cost of Production Activity Based Costing method, then compare thoseudcosts with the method performed at the discretion of company management.udAfter doing the above analysis, the researchers found that for the calculationudof HPP products Cement retarder PT Petrokimia Gresik still use the traditionaludconcept of rate department. After compared with the calculation of ABC on theudauthor, it turns out there is a difference in cost between the two.The calculation of theudcompany can cause distortion and accuracy of charging fees that are less precise. Asudfor the concept of ABC, which use more cost driver to allocate overhead costs toudproducts more accurately. Because according to consumption activity costs to eachudproductudKeywords : Activity Based Costing, Calculation Traditional Concepts, CementudRetarder, Factory Overhead Costs, Cost of Production, Cost Drivers, Distortion Cost,udAccuracy, Cost Efficiency, Information Costs, Resorces Drivers.