Penentuan Biaya Produksi Produk Force Draft Fan Proyek PLTU Dengan Menggunakan Metode Activty Based Costing (ABC) Pada PT X

Abstract

Abstract. PT.X is engaged in the design and reverse engineering of electrical appliances. The leading products of PT.X are Reverse Engineering (RE), Manufacture and Repair components such as Steam & Power Plants such as Boilers, Cooling Water, Pulverizer, Coal Handling, Turbine, Shaft, Bearing, Coupling, Valve, instrument and control panel Through 3D Scanning process, 3D Modeling, Analyze & Simulation and Manufacture.Activities undertaken in the manufacture of products starting from the order in the form of Internal Work Order (SPKI) from the main office and make the process of procurement of raw materials directly to be used in the production process. Then performed the production process from measurement, milling, drilling, cutting, penyetan and inspection process. Based on research, calculation of Cost of Production at PT.X with conventional method, obtained cost of Rp.33.512.286. Meanwhile, by using Activity Based Costing obtained cost of Rp.32.409.339. The results are obtained by adding the cost of raw materials, labor costs and indirect production costs (overhead). Force Draft Fan Products have Low Costing (shortage in calculating the cost) of Rp.1.102.946 obtained from the difference between conventional method and ABC method.

 

Keywords: Activity Based Costing (ABC), cost of production (HPP), cost driver (Cost Driver).

 

Abstrak. PT.X bergerak dalam bidang desain dan reverse engineering peralatan ketenagalistrikan. Produk unggulan PT.X adalah Reverse Engineering (RE), Manufacture dan Repair  komponen seperti PLTU & PLTA seperti Boiler, Cooling Water, Pulverizer, Coal Handling, Turbine, Shaft, Bearing, Coupling, Valve, instrumen dan panel kontrol Melalui proses 3D Scanning, 3D Modelling, Analisa & Simulasi dan Manufacture. Aktivitas yang dilakukan dalam pembuatan produk dimulai dari order berupa Surat Perintah Kerja Intern (SPKI) dari kantor induk dan melakukan proses pengadaan bahan baku langsung yang akan digunakan dalam proses produksi. Kemudian dilakukan  proses produksi mulai dari pengukuran, milling, pengeboran, pemotongan, pengecetan  dan  proses pemeriksaan. Berdasarkan penelitian, perhitungan Harga Pokok Produksi pada PT.X dengan metode Konvensional, diperoleh biaya sebesar Rp.33.512.286. Sedangkan dengan menggunakan Activity Based Costing  diperoleh biaya sebesar Rp.32.409.339. Hasil tersebut didapatkan dengan menjumlahkan biaya bahan baku, biaya tenaga kerja dan biaya produksi tak langsung (overhead). Produk Force Draft Fan mengalami Low Costing (Kekurangan dalam mengkalkuklasi biaya) sebesar Rp.1.102.946 yang didapat dari selisih antara metode konvensional dan metode ABC.