PERANCANGAN MODEL PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE ACTIVITY BASED COSTING

Penelitian ini bertujuan untuk mengetahui perbedaan penetapan Harga Pokok Produksi dengan menggunakan Metode Tradisional dan Metode Activity-Based Costing pada satu perusahaan UMKM. Penelitian ini digolongkan dalam penelitian deskriptif kualitatif dengan desain penelitian studi kasus. Metode pengumpulan data dengan teknik triangulasi. Analisis data dengan data reduction, data display, dan verification. Perhitungan Harga Pokok Produksi dengan Metode Activity Based Costing memberikan hasil rata-rata persentase margin yang lebih tinggi dibandingkan dengan Metode Tradisional. Metode Activity Based Costing mampu mengalokasikan biaya ke aktivitas secara tepat dan membantu manajemen dalam mengambil keputusan untuk menentukan harga jual.---------- This study is aimed to determine the difference in the determination of Cost of Goods Manufactured by using Traditional Methods and Activity-Based Costing Methods at a single SMEs company. This research was a qualitative descriptive research with case study research design. Data collection method was done by triangulation technique. Data analysis with data reduction, data display, and verification. The average results of Calculation of Cost of Goods Manufactured by using Activity Based Costing showed higher percentage margin compared with Traditional Method. Activity Based Costing Method was able to allocate the cost to the activity appropriately and to assist management in making decisions to determine the selling price