Sukandi, Vissy Reydian and Dewi, Nurlaela Kumala and Purnama, Anggi W (2021) PENETAPAN BIAYA DISTRIBUSI KOMODITAS TEH BERDASARKAN METODE ABC DI PT. PERKEBUNAN NUSANTARA VIII (13117019). Diploma thesis, STIMLOG INDONESIA.
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Abstract
i STIMLOG Indonesia ABSTRAK PT. Perkebunan Nusantara VIII sedang melakukan evaluasi biaya distribusi dan bermaksud melakukan perhitungan kembali biaya distribusi dengan menggunakan metode activity based costing. Tujuan dari penelitian ini adalah untuk mengetahui biaya distribusi komoditas teh untuk tujuan lokal dan ekspor yang dikeluarkan oleh perusahaan dan untuk mengetahui perbedaan biaya distribusi komoditas teh yang keluarkan oleh perusahaan dengan biaya distribusi komoditas teh berdasarkan metode Activity Based Costing. Metode pengumpulan data yang digunakan yaitu observasi, wawancara, dan dokumentasi. Hasil penelitian terdapat perbedaan komponen biaya yang ditetapkan oleh PT. Perkebunan Nusantara VIII dengan menggunakan metode activity based costing dan perhitungan yang selama ini digunakan oleh perusahaan, perbedaan tersebut terjadi karena dalam perhitungan dengan metode activity based costing menambahkan beberapa komponen biaya yang digunakan, biaya yang digunakan yaitu biaya dari setiap aktivitas yang dilakukan dalam kegiatan distribusi yang dimana biaya tersebut dibebankan menjadi biaya distribusi, sehingga hasil akhirnya akan lebih tinggi atau lebih rendah, perubahan biaya distribusi ini akan berpengaruh terhadap volume penjualan. Biaya distribusi yang ditetapkan oleh perusahaan yaitu sebesar Rp 2.556.980.849 untuk tujuan lokal, dan Rp 1.737.960.669 untuk tujuan ekspor, sedangkan untuk biaya distribusi hasil perhitungan berdasarkan metode activity based costing yaitu sebesar Rp 7.117.296.992 untuk tujuan lokal dan Rp 7.056.719.427 untuk tujuan ekspor. Kata kunci : Biaya Distribusi, Activity Based Costing. ii STIMLOG Indonesia ABSTRACT PT. Perkebunan Nusantara VIII is currently evaluating distribution costs and intends to do the calculations back the cost of distribution by using the method of activity-based costing. The purpose of the study this is to determine the cost of distribution of commodities tea for the purpose of local and export were issued by the company and to find out differences in the cost of distribution of commodities teas are issued by companies with the cost of distribution of commodities tea based method of Activity Based Costing. Data collection methods used are observation, interviews, and documentation. The results of the study there are differences in component costs were determined by PT. Perkebunan Nusantara VIII by using method of activity-based costing and calculations that for this use by the company, the differences that occur due to the calculation by the method of activity-based costing to add some component costs are used, the cost of which is used, namely the cost of each activity that is carried out within the activities of distribution that where fees are charged to be the cost of distribution, so that the result ultimately will be higher or much lower, changes in the cost of distribution is going to impact on the volume of sales. Cost distributions are determined by the company which amounted to Rp 2.556.980.849 for local destination and Rp 1.737.960.669 for export destination, whereas for the cost of distribution of the results of the calculation based on the method activity based costing which amounted to Rp 7.117.296.992 for local destination and Rp 7.056.719.427 for export destination. Words key : Cost Distribution, Activity Based Costing
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HE Transportation and Communications |
| Depositing User: | Unnamed user with email [email protected] |
| Date Deposited: | 09 Mar 2022 04:03 |
| Last Modified: | 09 Mar 2022 04:03 |
| URI: | http://eprint.ulbi.ac.id/id/eprint/226 |
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