Penentuan Harga Pokok Produksi Dengan Metode Tradisional dan Activity Based Costing System Pada Ayam Bakar Penyet Palapa

Abstract

Penelitian ini bertujuan untuk mengetahui penentuan harga pokok produksi berdasarkan metode tradisional dan activity based costing system pada Ayam Bakar Penyet Palapa. Penelitian ini juga bertujuan untuk menganalisis apakah activity based costing system lebih baik dari metode tradisional pada Ayam Bakar Penyet Palapa. Metodologi yang digunakan pada penelitian yaitu deskriptif dengan metode penelitian kualitatif . Teknik pengumpulan data dalam penelitian ini adalah wawancara, dan dokumentasi. Lokasi penelitian ini dilaksanakan di Ayam Bakar Penyet Palapa yang terletak di Jl Klambir Lima No. 70 Palapa, Tanjung Gusta, Deli Serdang. Hasil penelitian ini menunjukkan bahwa bahwa Harga pokok produksi dengan Metode Tradisional diperoleh hasil Harga Pokok Produksi untuk Ayam Penyet Dada Rp 11.160 sedangkan dengan Activity Based Costing System Rp 11.187 sehingga mengalami mengalami undercosting, Metode Tradisional Ayam Penyet Paha Rp 9.955 sedangkan dengan Activity Based Costing System Rp 9.906 sehingga mengalami Overcosting, Metode Tradisional Ayam Bakar Dada Rp 12.779 sedangkan dengan Activity Based Costing System Rp 12.866 dan mengalami Undercosting , Harga Pokok Produksi Metode Tradisional Ayam Bakar Paha Rp 7.795 sedangkan dengan Activity Based Costing System Rp 7.908 dan mengalami Undercosting. This research aims to determine the determination of the cost of production based on traditional methods and activity‐based costing systems for Penyet Palapa Grilled Chicken. This research also aims to analyze whether the activity‐based costing system is better than the traditional method for Penyet Palapa Grilled Chicken. The methodology used in the research uses a descriptive with qualitative research methods. Data collection techniques in this research are interviews and documentation. The location of this research was carried out at Ayam Bakar Penyet Palapa which is located on Jl Klambir Lima No. 70 Palapa, Tanjung Gusta, Deli Serdang. The results of this research show that the cost of production using the Traditional Method resulted in the Cost of Production for the Breast‐Setting Chicken being IDR 11,160 whereas with the Activity Based Costing System it was IDR 11,187 so it experienced undercosting, the Traditional Method of Thigh‐Setting Chicken was IDR 9,955 whereas with the Activity Based Costing System it was IDR 9,906 so it experiences Overcosting, the Traditional Method of Grilled Chicken Thigh is IDR 12,779 while with the Activity Based Costing System it is IDR 12,866 and experiences Undercosting, the Cost of Production of the Traditional Method of Grilled Chicken Thigh is IDR 7,795 while with the Activity Based Costing System it is IDR 7,908 and experiences Undercosting.