Analisis Biaya Tiap Proses Pada Area Assembly Dan Painting di PT X Menggunakan Metode Activity Based Costing

Abstract

This research aims to analyze process costs in the assembly and painting
departments at PT X. Accurate cost calculation is crucial to avoid undercosting and overcosting. Previously, no detailed cost calculation, particularly for overhead costs, had been performed. Therefore, this research employs the Activity Based Costing method, with the expectation of providing structured cost information. Overhead costs such as supporting material costs, energy, and machine depreciation are the focus of this study. Detailed and accurate process cost analysis will help the company determine the actual production costs. From this, the company can also identify processes that need improvement. These improvements aim to reduce costs, making PT X's product prices more competitive in the market.