PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PAKAN (Studi Kasus Pada Peternakan Hendy Farm di Kendal Tahun 2017)

Abstract

This research was conducted at Hendy Farm which is a chicken farm and chicken feed producer unit with the aim of assisting the company in knowing the cost of production of broiler feed and layier feed by redesigning the cost without reducing the quality of the product, the company can determine the selling price per product unit appropriately. In addition, to know the difference between the calculation results of activity-based costing with traditional systems.
After calculation using activity-based costing method (ABC) found the cost difference is lower than the calculation of traditional methods of both feed and feed laying. The use of activity based costing method in the company is very helpful in allocating the cost incurred by the company. All expenses incurred can be clearly known to use so as to allow for correcting costs incurred during the production process.
Keyword: activity based costing, cost, cost of production.