ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) PADA PENGOLAHAN KERUPUK IKAN TAMBAN 3R BU VERAWATI DI SUNGAI LEKOP, KABUPATEN BINTAN

Abstract

In general, this study aims to determine and analyze the cost of production according to the seller's
calculations and the calculation of the Activity Based Costing method in the processing business of
Mrs. Verawati's 3R Tamban fish crackers. Activity Based Costing method is a calculation method
that identifies each activity in a production process or by assigning costs to each activity. This
research. using quantitative descriptive research methods, namely one type of research that
explains or describes in a structured and accurate way about facts and a phenomenon in detail.
While the method of data collection in the form of observation, interviews, documentation and
literature study. The result of this research is the cost of production according to the seller's
calculation is Rp. 20,000 per pack for the original taste. while the cost of production according to
the calculation of the Activity Based Costing method is Rp. 48,691 for the original taste. The
difference from the calculation of the two methods is Rp.23,691. For the results of the calculation of
the taste of the brains according to the seller is Rp. 30,000 while according to the Activity Based
Costing method is Rp. 51,823, so the difference between these two methods is Rp. 21,823. From the
two calculation methods, the calculation method according to Activity Based Costing is more
effective and accurate in making decisions to determine the selling price, this is because the loading
is carried out in each production activity.