CV. Cipta Kreasi Mandiri is a company that specializes in shoes and sandals. In calculation of the product cost CV. Cipta Kreasi Mandiri uses the traditional system that allocates the cost based on the quantity of product. The calculations of product cost are very important to prolong the existence of the company. Misallocation of cost can yield problems that affect financial plan. Traditional systems, which allocates cost based on product volume, are not compatible for a company that have various products since it can cause misallocation of the costs. Based on that fact, in this research using Activity-Based Costing that allocates cost by activities. The process of Activity-based costing has two steps. Step one is allocating the cost based on the activities,followed by determining the cost drive. Step two is allocating activities to the product based on level of consumption in each activity. Applying the Activity-based costing method, the product cost calculation is expected to be more accurate. From the existing method, the product cost is Rp 62.754,4 for the AG01A and Rp
69.124.4 for MB. whereas the calculation using the method of Activity-Based Costing, get the base price of Rp 52.79,47 production for AG01A products and Rp 65,302.59 for the product MB. Using Activity-based Costing method, activity cost analysis can be done, such as to determine what activity that has the biggest cost. Cost activity can be reduced
by applying continuous improvement so that the resource of the company can be efficiently used.
From the results obtained activity analysis activity has the greatest cost is the Inspection. This is caused by workers who have experts in these activities. Companies in improving the activity time can make improvements in the production process, and conduct training to workers so that workers can work as efficiently as possible in his job. |