EVALUASI PERHITUNGAN BIAYA BERBASIS ACTIVITY-BASED COSTING SERTA ANALISIS AKTIVITAS RANTAI NILAI UNTUK EFISIENSI PADA PT. SI DI SURABAYA

Abstract

The impact of globalization led many companies competing to set prices that are competitive in the market. The calculation of the Cost of Goods Sold (COGS), which consists of raw material costs, direct labor costs, and factory overhead cost (FOH) has an important role in determining the selling price of the product. In order to get an accurate calculation of COGS, it would require the allocation base (cost driver) is appropriate and the determination of activities in production processes that add value to the product. The purpose of evaluation the implementation of ABC systems is to look at the accuracy of the calculation of COGS by identifying cost drivers used. While the value chain analysis aims to provide an understanding of the activities that add value and do not add value, thus getting a more efficient calculation of COGS. The results of this study indicate that the determination of the exact basis of allocation will result in a more appropriate calculation of COGS. Research continued with the analysis of value chain that is able to identify activities that add value related and does not add value. The existence of elimination of activities that do not add value to provide a more efficient calculation of COGS.