PENENTUAN HARGA POKOK PRODUKSI PEMBANGUNAN RUMAH DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (STUDI PADA PERUM PERUMNAS REGIONAL VII MAKASSAR)
Abstrak
Penelitian ini berfokus pada penentuan harga pokok produksi
dengan menggunakan metode activity based costing dengan tujuan
menentukan hasil yang lebih akurat dan tidak menimbulkan distorsi
biaya. Penelitian ini menggunakan metode kualitatif dengan
pendekatan deskriptif-komparatif. Pengumpulan data dilakukan
melalui wawancara, studi pustaka, dokumentasi, dan internet
searching.Hasil penelitian menunjukkan bahwa metode activity based
costingmemberikan hasil yang lebih besar ( over cost) untuk produk
RS.36/98 KPL (-4,58%) dan RS. 45/105 TGL (-1.17%) sedangkan
produk RS. 45/105 KPL memberikan hasil yang lebih kecil ( under cost)
(8,73%). Perbedaan yang terjadi antara harga pokok produksi
berdasarkan metode tradisional dan metode activity based costing
disebabkan karena pembebanan biaya overheadpabrik pada masingmasing
produk. Dengan menggunakan metode activity based costing
dapat meningkatkan mutu pengambilan keputusan sehingga dapat
membantu pihak manajemen memperbaiki perencanaan strategisnya.
Kata Kunci : Harga pokok produksi, metode tradisional dan metode
activity based costing.
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