USAHA PENINGKATAN DAYA SAING PERUSAHAAN MELALUI PENGGUNAAN ACTIVITY-BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (STUDI KASUS : PT. FITOTEK UNGGUL)
Paradigm shift and the beginning of free trade era open a market of high quality plant seedlings . Plant seedling producers can provide the need by using micropropagation technique . One of the efforts to face the more competitive market is the using of pricing policy. And management needs accurate...
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| Format: | Theses |
| Language: | Indonesia |
| Online Access: | https://digilib.itb.ac.id/gdl/view/1468 |
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| Institution: | Institut Teknologi Bandung |
| Language: | Indonesia |
| Summary: | Paradigm shift and the beginning of free trade era open a market of high quality plant seedlings . Plant seedling producers can provide the need by using micropropagation technique . One of the efforts to face the more competitive market is the using of pricing policy. And management needs accurate information about production cost as basic standard to make a competitive pricing policy . The using of Activity-Based Costing method provides more accurate cost distribution to the product individually . This method traces activities have been passed by the product along its production process, and its resource consumption . Individua l production cost is an economic exchange paid by the company t o run those activities . This method also use relevant cost drivers to distribute cost to the product accurately. That makes difference between ABC method and traditional method, since the traditiona l method use only single-base allocation unit to distribute overhead costs to the product . Such allocation can not give a representative image of production costs consumed by the product . The object of this study is a company which produce seedlings by micropropagation technique. Factory overheads take significant part of the production cost . The less accurate distributio n for a significant cost proportion will make a distorted cost information, and finally it leads the company to a less competitive strategy . The using of ABC method shows that distortion and product overcostings . This information will provide a standard for the company to determine production cost, to take efficiency efforts , and improvements. Finally, this method will provide a strong basic standard to improve the company\'s competitiveness . |
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