Abc Costing Essay

977 words - 4 pages

ACTIVITY-BASED COSTING

Activity-Based Costing (ABC) adalah suatu sistem informasi akuntansi yang mengidentifikasi berbagai aktivitas yang dikerjakan dalam suatu organisasi dan mengumpulkan biaya dengan dasar dan sifat yang ada dan perluasan dari aktivitasnya. ABC memfokuskan pada biaya yang melekat pada produk berdasarkan aktivitas untuk memproduksi, mendistribusikan atau menunjang produk yang bersangkutan.

Sistem ABC timbul sebagai akibat dari kebutuhan manajemen akan informasi akuntansi yang mampu mencerminkan konsumsi sumber daya dalam berbagai aktivitas untuk menghasilkan produk secara akurat. Hal ini didorong oleh:
1. Persaingan global yang tajam yang memaksa perusahaan untuk ...view middle of the document...

Bacth activity cost ----- biaya yang berkaitan dengan jumlah bacth produk yang diproduksi. Misal biaya setup mesin.
d. Unit level activity cost ---- biaya yang berkaitan dengan besar kecilnya jumlah unit produk yang dihasilkan. Misal biaya bahan baku, biaya tenaga kerja

Langkah-langkah ABC sistem
1. Tahap pertama pengelompokan biaya overhead ke dalam kelompok biaya yang homogen. Kelompok biaya homogen merupakan kumpulan overhead yang variasinya dapat dijelaskan oleh satu faktor penyebab (cost driver). Untuk menentukan mana kelompok biaya yang homogen, dapat melihat biaya yang mempunyai rasio konsumsi sama untuk seluruh produk.

2. Tahap kedua alokasi biaya overhead pabrik:

Alokasi biaya overhead = Tarif kelompok x Dasar pembebanan yang dikonsumsi

Soal Latihan:

PT ABC mempunyai dua depatermen, yaitu dep I dan II yang digunakan untuk memproduksi produk A dan produk B. Data untuk menentukan biaya produk A dan B adalah sebagai berikut:

|Keterangan |Produk A |Produk B |
|Unit diproduksi |10.000 unit |40.000 unit |
|Biaya bahan baku |Rp 10.000.000 |Rp 40.000.000 |
|Biaya tenaga kerja langsung |Rp 12.000.000 |Rp 48.000.000 |
|Jam mesin |20.000 jm |80.000 jm |
|Kilowat |50.000 |200.000 |
|Jam inspeksi |5.200 |7.800 |
|Jam kerja langsung |10.000 jkl |40.000 jkl |
|Frekuensi produksi |1.000 kali |1.500 kali |

Data per Depatermen

|Keterangan |Depatermen I |Depatermen II |
|Jam kerja langsung: | | |
|Produk A |2.000 |8.000 |
|Produk B |36.000 |4.000 |
| | | |
|Jam mesin: | | |
|Produk A |5.000 |15.000 |
|Produk B |20.000 |60.000 |
| | | ...

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