ANALISIS PENERAPAN TIME DRIVEN ACTIVITY BASED COSTING SYSTEM PADA CV.NKH

Abstract

Costing is one of the most important processes in a business, where accurate cost calculation can provide information for managers in making decisions. There are several systems that can be used to calculate cost, one of them is Time-Driven Activity Based Costing (TDABC). TDABC referred as a system that is simple, inexpensive, accurate, and useful compared with other systems. This study used TDABC on CV.NKH which has not calculated production cost. This study aims to implement TDABC to calculate the cost of production, gross profit per unit, and gross profit margin per unit. The system used in this research is applied research in CV.NKH using data in 2013. Based on the data the cost of production, gross profit per unit, and gross profit margin per unit are calculated. Calculations with TDABC system generates the cost of production for the product sets of F1 class stainless steel weight 1mg-1000mg Rp169.566/set, set of stainless steel weights 1g-1000g for Rp1.062.475,00/set and set stainless steel weights 1kg-20kg by Rp4.651.254,00/set. Gross Profit per Unit and Gross Profit Margin per Unit for product set of F1 Class stainless steel weights 1mg-1000mg is Rp955.434/set or 84.93%, set of stainless steel weights 1g-1000g is Rp3.187.525,00/set or 75% and the set of weights 1kg-20kg stainless steel is Rp3.848.746,00/set or 45.28%.