USAHA PENINGKATAN DAYA SAING PERUSAHAAN MELALUI PENGGUNAAN ACTIVITY-BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI

• Main Author: Tuk.H.Giargania
• Format: Theses
• Language: Indonesia
• Subjects: Manajemen umum
• Online Access: https://digilib.itb.ac.id/gdl/view/4621
• Institution: Institut Teknologi Bandung

<b>Abstract:<p align=\"justify\"> <br /> <br /> 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.<p align=\"justify\"> <br /> <br /> 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. Individual production cost is an economic exchange paid by the company to 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 traditional 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.<p align=\"justify\"> <br /> <br /> The object of this study is a company which produce plant seedlings by micropropagation technique. Factory overheads take significant part of the production cost. The less accurate distribution for a significant cost proportion wifl make a distorted cost information, and finally it leads the company to a less competitive strategy.<p align=\"justify\"> <br /> <br /> 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.<p align=\"justify\"> <br />