Analisis Biaya Tiap Proses Pada Area Welding PT X Menggunakan Metode Activity Based Costing

Abstract

This study aims to analyze the costs incurred in each process in the welding
area of bicycle production at PT. X. By having comprehensive information about the cost structure, PT X can identify areas that require further development. This research is conducted using the concept of activity-based costing. Data gathering is done by interviewing and direct observation in the production area. The output of this study is detailed costs, which cover the use of supporting materials, labor, depreciation, and energy in each process for different types of bicycles. Through this information, PT. X can develop and implement more effective cost management to compete in the competitive market.