udPERHITUNGAN TARIF BIAYA OVERHEAD PABRIK KAIN KATUNudDAN KAIN RAYON DENGAN METODE ACTIVITY-BASEDudCOSTING (ABC) PADA PT KUSUMAHADI SANTOSAud

摘要

Predetermined overhead rate is based on estimates rather than actualudresult. This is because the predetermined overhead rate is computed before theudperiod begins and is used to apply overhead cost throughout the period.udCompanies typically base their predetermined overhead rates on the estimated, orudbudgeted, amount of allocation base (cost drivers) for the upcoming period. Theudpurpose of this research is to compare PT Kusumahadi Santosa’s predeterminedudoverhead rate based on the traditional costing with those rate computes or basesudon the activity-based costing (ABC).udPT Kusumahadi Santosa’s manufacturing overhead cost data (primaryuddata) is used to reach the purpose. PT Kusumahadi Santosa is the manufacturerudthat process threads into cloth materials. The result of this research as follows.udPT Kusumahadi Santosa’s applied overhead cost base on predeterminedudoverhead rates computes on the traditional costing (uses machine hoursudallocation base) is Rp51.324,044,510,00, while those applied overhead cost basedudon predetermined overhead rates computes on ABC is Rp53.926.959.944,00.udWe conclude if PT Kusumahadi Santosa uses cost plus pricing to set theudprice of his products, those products is underpricing. This because the overheadudcost is under applied.udWe suggest that PT Kusumahadi Santosa use ABC to compute and toudapply the manufacturing overhead cost in order to calculate his product inventoryudcost and set his product price properly.ud