Analisis Perbandingan Metode Biaya Tradisional dengan Metode Biaya Berdasarkan Aktivitas Terhadap Penentuan Harga Pokok Penjualan pada PT. Global Dimensi Metalindo

Kuddi, Bima (2023) Analisis Perbandingan Metode Biaya Tradisional dengan Metode Biaya Berdasarkan Aktivitas Terhadap Penentuan Harga Pokok Penjualan pada PT. Global Dimensi Metalindo. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui metode penghitungan harga pokok penjualan di PT. Global Dimensi Metalindo dengan menggunakan metode tradisional dan berdasarkan aktivitas. Hasil dari penelitian ini adalah perhitungan selisih biaya produksi dan harga jual yang diperoleh dengan menggunakan metode tradisional dan berdasarkan aktivitas. Selisih yang dihitung merupakan total harga jual masing-masing produk. Perbedaan ini disebabkan karena pendekatan tradisional hanya menggunakan tarif tunggal, sedangkan pendekatan berbasis aktivitas menggunakan pemicu biaya (cost driver) untuk menghasilkan unit produksi. Berdasarkan analisis tersebut, hasil perhitungan biaya produksi dengan menggunakan metode berdasarkan aktivitas lebih baik dibandingkan dengan metode tradisional. / This research aims to determine the method for calculating the cost of goods sold at PT. Global Dimensi Metalindo uses traditional and activity-based methods. The result of this research is a calculation of the difference between production costs and selling prices obtained using traditional and activity-based methods. The difference calculated is the total selling price of each product. The difference calculated is the total selling price of each product. This difference is caused by the traditional approach only using a single rate, while the activity-based approach uses cost drivers to produce units of production. Based on this analysis, the results of calculating production costs using the activity-based method are better than the traditional method.

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