ANALISIS BIAYA TRANSPORTASI DENGAN METODE ACTIVITY BASED COSTING (ABC) PADA PT. CITRA NUSANTARA ENERGI
TRANSPORTATION COST ANALYSIS USING ACTIVITY BASED COSTING (ABC) METHOD ON PT. CITRA NUSANTARA ENERGI
Dalam penentuan harga pokok produk, sistem akuntansi biaya tradisional kurang sesuai lagi untuk diterapkan di era teknologi yang modern seperti saat ini, karena sistem tradisional mempunyai beberapa kelemahan diantaranya adalah memberikan informasi biaya yang terdistorsi. Distorsi biaya timbul karena adanya kesalahan dalam pembebanan biaya. Distorsi juga mengakibatkan under cost atau over cost. Metode Activity Based Costing (ABC) dapat mengatasi kelemahan pada metode tradisional. Perbedaan utama penghitungan harga pokok produk antara akuntansi biaya tradisional dengan ABC adalah jumlah cost driver (pemicu biaya) yang digunakan dalam metode ABC lebih banyak dibandingkan dalam metode tradisional. Hasil penelitian menunjukkan bahwa dari perhitungan harga pokok produk dengan menggunakan metode ABC memberikan hasil yang lebih besar, sehingga dalam metode ABC telah mampu mengalokasikan biaya aktivitas kesetiap biaya transportasi secara tepat berdasarkan konsumsi masing-masing aktivitas.
Kata Kunci : Pembebanan Biaya, Activity Based Costing, Pengalokasian Biaya
In determining the cost of products, the traditional cost accounting system is no longer suitable to be applied in the era of modern technology, because the traditional system has several weaknesses including providing distorted cost information. Cost distortion arises because of an error in charging costs. Distortion also results in under cost or over cost. The Activity Based Costing (ABC) method can overcome weaknesses in traditional methods. The main difference between calculating the cost of products between traditional cost accounting and ABC is the cost drivers used in the ABC method are more than in the traditional method. The results showed that from the calculation of the cost of the product using the ABC method gives greater results, so the ABC method has been able to allocate the cost of activities to each transportation cost appropriately based on the consumption of each activity.
Keywords : Costing, Activity Based Costing, Cost Allocation