Analisis Perbandingan Metode Konvensional Dengan Metode Activity Based Costing Dalam Penentuan Harga Pokok Produksi Pada CV. Nataoka Bali

Abstract

In addition to competing with other businesses on product quality and quantity, it is important for a business actor to monitor the amount of money spent on each product. In order to avoid inaccurately charging costs, which can cause cost distortion in calculating production costs, and thus incorrectly pricing goods. The purpose of this research is to compare the traditional methods of calculating production costs with the more modern activity-based costing approaches taken by CV. Nataoka Bali. Quantitative comparative methods were employed for this study's research. Interviews, field notes, spreadsheets, and books were all utilized to compile this mountain of information. According to this research, the activity based costing method yields lower results for top, short, and pant products, while yielding higher results for skirt, and dress products. As a result of using different factory overhead costs for each product based on factors like production units, direct work hours, and total usage, the activity based costing method differs from the traditional method in its calculation of production costs. supply in its raw form. Furthermore, the Activity Based Costing Method tracks costs based on activity, while the Conventional Method only charges products at the cost of production.