Abc-Costing

In: Business and Management

Submitted By staceyseo
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ACTIVITY-BASED COSTING

Activity-Based Costing (ABC) adalah suatu sistem informasi akuntansi yang mengidentifikasi berbagai aktivitas yang dikerjakan dalam suatu organisasi dan mengumpulkan biaya dengan dasar dan sifat yang ada dan perluasan dari aktivitasnya. ABC memfokuskan pada biaya yang melekat pada produk berdasarkan aktivitas untuk memproduksi, mendistribusikan atau menunjang produk yang bersangkutan.

Sistem ABC timbul sebagai akibat dari kebutuhan manajemen akan informasi akuntansi yang mampu mencerminkan konsumsi sumber daya dalam berbagai aktivitas untuk menghasilkan produk secara akurat. Hal ini didorong oleh:
1. Persaingan global yang tajam yang memaksa perusahaan untuk cost effective
2. Advanced manufacturing technology yang menyebabkan proporsi biaya overhead pabrik dalam product cost menjadi lebih tinggi dari primary cost.
3. Adanya strategi perusahaan yang menerapkan market driven strategy

Kelemahan sistem akuntansi biaya tradisional:
a. Akuntansi biaya tradisional dirancang hanya menyajikan informasi biaya pada tahap produksi.
b. Alokasi biaya overhead pabrik hanya didasarkan pada jam tenaga kerja langsung atau hanya dengan volume produksi.
c. Ada diversitas produk, dimana masing-masing produk mengkonsumsi biaya overhead yang berbeda beda.

Penerapan ABC sistem akan relevan bila biaya overhead pabrik merupakan biaya yang paling dominan dan multiproduk. Dalam merancang ABC sistem, aktivitas untuk membuat dan menjual produk digolonhkan dalam 4 kelompok, yaitu:

a. Facility sustaining activity cost --- biaya yang berkaitan dengan aktivitas mempertahankan kapasitas yang dimiliki perusahaan. Misal biaya depresiasi, biaya asuransi, biaya gaji pegawai kunci
b. Product sustaining activity cost ----- biaya yang berkaitan dengan aktivitas penelitian dan pengembangan produk dan biaya untuk mempertahankan produk untuk tetap dapat dipasarkan.…...

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