Strategi Menentukan Harga Pokok Produksi yang Kompetitif Menggunakan Metode Activity Based Costing di PT. XYZ Food

Authors

  • Bamban Handriyanto Magister Teknik Industri, Institut Teknologi Adhi Tama Surabaya
  • Lukmandono Lukmandono Program Studi Magister Teknik Industri, Fakultas Teknologi Industri, Institut Teknologi Adhi Tama Surabaya

DOI:

https://doi.org/10.30737/jatiunik.v7i1.4256

Keywords:

ABC, Pricing Strategy, Production Cost, Product Pricing

Abstract

PT XYZ Food realized the importance of accurate costing strategies to increase company profitability. The traditional method of determining the cost of goods manufactured led to undercosting or overcosting, which further resulted in a low selling price. Therefore, the company implemented the Activity Based Costing (ABC) method to calculate the cost of goods manufactured by identifying and classifying activities into four levels and setting cost targets for each activity level. The results of the ABC method showed that the cost of Snack Series 10 gr was Rp. 17,246 per kg and Mie Sedap Series 9 gr was Rp. 17,247 per kg. Through pricing structure simulations, the company could reach the Highest Retail Price of Rp. 500 without reducing margins, and even the margin of ABC was greater than the traditional method.  Thus, the use of ABC in determining the cost of goods manufactured can help companies increase profits and get accurate prices in a competitive market.

References

B. Veerapandian, S. R. Shanmugam, S. Sivaraman, M. Sriariyanun, S. Karuppiah, and P. Venkatachalam, “Production and characterization of microbial levan using sugarcane (Saccharum spp.) juice and chicken feather peptone as a low-cost alternate medium,” Heliyon, vol. 9, no. 6, p. e17424, 2023, doi: 10.1016/j.heliyon.2023.e17424. DOI: https://doi.org/10.1016/j.heliyon.2023.e17424

V. Vyas, P. Afonso, S. Silva, and B. Boris, “A Stochastic Costing Model for Manufacturing Management and Control,” IFAC-PapersOnLine, vol. 55, no. 10, pp. 1116–1121, 2022, doi: 10.1016/j.ifacol.2022.09.539. DOI: https://doi.org/10.1016/j.ifacol.2022.09.539

G. L. Garrison, J. T. Biermacher, and B. W. Brorsen, “How much will large-scale production of cell-cultured meat cost?,” J. Agric. Food Res., vol. 10, no. July, p. 100358, 2022, doi: 10.1016/j.jafr.2022.100358. DOI: https://doi.org/10.1016/j.jafr.2022.100358

A. Chalima, C. Boukouvalas, V. Oikonomopoulou, and E. Topakas, “Optimizing the production of docosahexaenoic fatty acid by Crypthecodinium cohnii and reduction in process cost by using a dark fermentation effluent,” Chem. Eng. J. Adv., vol. 11, no. June, p. 100345, 2022, doi: 10.1016/j.ceja.2022.100345. DOI: https://doi.org/10.1016/j.ceja.2022.100345

B. E. Prasetyo, A. Komari, and L. D. Indrasari, “Efektivitas Instalasi Pengolahan Air Limbah Industri Gula PG. Pesantren Baru di Kediri Jawa Timur,” JURMATIS J. Ilm. Mhs. Tek. Ind., vol. 2, no. 2, p. 64, 2020, doi: 10.30737/jurmatis.v2i2.948. DOI: https://doi.org/10.30737/jurmatis.v2i2.948

H. B. Santosa, L. D. Indrasari, A. Komari, A. Y. Tripariyanto, and S. Rahayuningsih, “Pelatihan manajemen proses produksi bagi industri rumahan Baso Aci, Ngadiluwih, Kediri,” Community Empower., vol. 6, no. 6, pp. 950–955, 2021.

S. Rahayuningsih and L. D. Indrasari, “Perancangan Fasilitas Pabrik Tahu Untuk Meminimalisasi Material Handling,” J. Tek. Ind., vol. 13, no. 2, p. 133, 2017, doi: 10.22219/jtiumm.vol13.no2.133-141. DOI: https://doi.org/10.22219/JTIUMM.Vol13.No2.133-141

D. Surantika, Sutarni, and B. Unteawati, “ANALISIS HARGA POKOK PRODUKSI BIBIT PEPAYA PT DEL,” KARYA Ilm. Mhs., pp. 1–23, 2016.

A. M. Abdeldaiem, A. H. Ali, A. H. Mousa, W. F. Elkot, and J. Simal-Gandara, “Ice cream supplemented with roasted and grilled corn powders: Physical properties, rheology, antioxidant activity, color, sensory evaluation, and production cost,” Int. J. Gastron. Food Sci., vol. 32, no. January, p. 100692, 2023, doi: 10.1016/j.ijgfs.2023.100692. DOI: https://doi.org/10.1016/j.ijgfs.2023.100692

G. S. Rotikan, “Penerapan Metode Activity Based Costing dalam Penentuan Harga Pokok Produksi pada PT. TROPICA COCOPRIMA,” J. Ris. Ekon. Manajemen, Bisnis dan Akunt., vol. 1, no. 3, pp. 1019–1029, 2013, [Online]. Available: https://ejournal.unsrat.ac.id/index.php/emba/article/view/2307.

M. Arfan, O. Eriksson, Z. Wang, and S. Soam, “Life cycle assessment and life cycle costing of hydrogen production from biowaste and biomass in Sweden,” Energy Convers. Manag., vol. 291, no. May, p. 117262, 2023, doi: 10.1016/j.enconman.2023.117262. DOI: https://doi.org/10.1016/j.enconman.2023.117262

S. Kinkel, M. Capestro, E. Di Maria, and M. Bettiol, “Artificial intelligence and relocation of production activities: An empirical cross-national study,” Int. J. Prod. Econ., vol. 261, no. January, p. 108890, 2023, doi: 10.1016/j.ijpe.2023.108890. DOI: https://doi.org/10.1016/j.ijpe.2023.108890

G. Thenu, H. Manossoh, and T. Runtu, “Analisis Harga Pokok Produksi Dengan Metode Full Costing Dalam Penetapan Harga Jual Pada Usaha Kerupuk Rambak Ayu,” J. EMBA J. Ris. Ekon. Manajemen, Bisnis dan Akunt., vol. 9, no. 2, pp. 306–313, 2021. DOI: https://doi.org/10.32531/jsoscied.v2i2.172

T. N. Kolonnage and I. M. L. Chew, “Environmental and cost analysis for polyhydroxyalkanoate production from glycerol byproduct: A case study from integrated soap and biodiesel plants,” Clean. Environ. Syst., vol. 9, no. May, p. 100123, 2023, doi: 10.1016/j.cesys.2023.100123. DOI: https://doi.org/10.1016/j.cesys.2023.100123

A. Peña, M. R. Rovira-Val, and J. M. F. Mendoza, “Life cycle cost analysis of tomato production in innovative urban agriculture systems,” J. Clean. Prod., vol. 367, no. October 2021, 2022, doi: 10.1016/j.jclepro.2022.133037. DOI: https://doi.org/10.1016/j.jclepro.2022.133037

P. Setiadi, D. P. E. Saerang, and T. Runtu, “Perhitungan Harga Pokok Produksi dalam Penentuan Harga Jual pada CV. Minahasa Mantap Perkasa,” J. Berk. Ilm. Efisiensi, vol. 14, no. 2, pp. 70–81, 2014.

H. Molaee Jafrodi, M. Gholami Parashkoohi, H. Afshari, and D. Mohammad Zamani, “Comparative life cycle cost-energy and cumulative exergy demand of paddy production under different cultivation scenarios: A case study,” Ecol. Indic., vol. 144, no. September, p. 109507, 2022, doi: 10.1016/j.ecolind.2022.109507. DOI: https://doi.org/10.1016/j.ecolind.2022.109507

L. A. Müller, A. Leonard, P. A. Trotter, and S. Hirmer, “Green hydrogen production and use in low- and middle-income countries: A least-cost geospatial modelling approach applied to Kenya,” Appl. Energy, vol. 343, no. May, p. 121219, 2023, doi: 10.1016/j.apenergy.2023.121219. DOI: https://doi.org/10.1016/j.apenergy.2023.121219

D. Machado, A. Tereso, and P. Afonso, “Ratio Project Planning: Cost optimization projects in the production phase,” Procedia Comput. Sci., vol. 219, pp. 2003–2010, 2023, doi: 10.1016/j.procs.2023.01.501. DOI: https://doi.org/10.1016/j.procs.2023.01.501

I. Petrisor and D. Cozmiuc, “Specific Business Models for Romanian Companies - Shared Services,” Procedia - Soc. Behav. Sci., vol. 221, pp. 151–158, 2016, doi: 10.1016/j.sbspro.2016.05.101. DOI: https://doi.org/10.1016/j.sbspro.2016.05.101

A. Purwohandoyo, “Analisis Perbandingan Biaya Pengelolaan Limbah Medis Padat Antara Sistem Swakelola dengan Sistem Outsourcing di Rumah Sakit Kanker ‘Dharmais,’” J. Adm. Rumah Sakit Indones., vol. 2, no. 3, pp. 183–193, 2018.

R. Y. P. Polii, H. Sabijono, and H. Gamaliel, “Analisis Penentuan Harga Pokok Produksi dengan Metode Activity Based Costing pada CV Verel Tri Putra Mandiri,” J. Ris. Ekon. Manajemen, Bisnis dan Akunt., vol. 9, no. 3, pp. 880–891, 2021.

S. Waladouw, J. Sondakh, and R. Kapojos, “Penerapan Metode Activity Based Costing Dalam Penentuan Harga Pokok Produksi Pada Perusahaan Roti Lidya Manado,” J. Ris. Ekon. Manajemen, Bisnis dan Akunt., vol. 2, no. 2, pp. 1120–1129, 2014, [Online]. Available: https://ejournal.unsrat.ac.id/index.php/emba/article/viewFile/4515/4044.

B. Ostadi, “A combined modelling of fuzzy logic and Time-Driven Activity-based Costing (TDABC) for hospital services costing under uncertainty,” J. Biomed. Inform., vol. 89, pp. 11–28, 2019, doi: 10.1016/j.jbi.2018.11.011. DOI: https://doi.org/10.1016/j.jbi.2018.11.011

M. Abbasi, Storage, Warehousing, and Inventory Management. 2011. DOI: https://doi.org/10.1016/B978-0-12-385202-1.00010-4

R. A. Maulana, D. Herwanto, and K. Kusnadi, “Analisis perencanaan persediaan suku cadang dengan metode ABC dan metode min-max di Bagian Fields Service Engineer PT. Merck Chemicals and Life Science,” Barometer, vol. 6, no. 1, pp. 295–300, 2021. DOI: https://doi.org/10.35261/barometer.v6i1.4480

X. Gao, S. Chen, H. Tang, and H. Zhang, “Study of optimal order policy for a multi-period multi-raw material inventory management problem under carbon emission constraint,” Comput. Ind. Eng., vol. 148, no. 51705384, p. 106693, 2020, doi: 10.1016/j.cie.2020.106693. DOI: https://doi.org/10.1016/j.cie.2020.106693

F. H. Lermen, M. de F. Morais, C. Matos, R. Röder, and C. Röder, “Optimization of Times and Costs of Project of Horizontal Laminator Production Using Pert/Cpm Technical,” Indep. J. Manag. Prod., vol. 7, no. 3, pp. 833–853, 2016, doi: 10.14807/ijmp.v7i3.423. DOI: https://doi.org/10.14807/ijmp.v7i3.423

Downloads

PlumX Metrics

Published

2023-10-30

How to Cite

Handriyanto, B., & Lukmandono, L. (2023). Strategi Menentukan Harga Pokok Produksi yang Kompetitif Menggunakan Metode Activity Based Costing di PT. XYZ Food. JATI UNIK : Jurnal Ilmiah Teknik Dan Manajemen Industri, 7(1). https://doi.org/10.30737/jatiunik.v7i1.4256

Issue

Vol. 7 No. 1 (2023): October

Section

Articles

License

Copyright (c) 2023 JATI UNIK : Jurnal Ilmiah Teknik dan Manajemen Industri

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Information regarding Copyright and Licensing at JATI UNIK as follows:

  1. Licensed Use of Non - Commercial Articles will be governed by the Creative Commons Attribution license, which is featured on the Creative Commons Attribution Non-Commercial Share A Like 4.0 International License.
  2. The author guarantees that the articles published through JATI UNIK are original and do not contain statements that violate the law do not violate others' rights are subject to copyright, which is held exclusively by the author and free from the rights of third parties. The author is allowed to quote from various sources used for research and not to harm any party.
  3. JATI UNIK disseminates articles published with the rules set by Creative Commons. UNIK JATI license allows users to copy, distribute, display, and work for non-commercial purposes. Users also need to connect authors and JATI UNIK with the distribution of articles in journals.
  4. The Author rights, namely copyrights, ownership rights, patents, rights to use the substance of articles in the future, rights to reproduce articles for personal purposes and not to be traded, rights to conduct personal archives, rights to contract used for the non-exclusive distribution of articles published in the form a book and acknowledge the initial publication of the article originating from JATI UNIK.
  5. Suppose articles published by the author through JATI UNIK are compiled with other authors. In that case, it is necessary to create a form containing the authority of all authors involved in the article's production by including the agreement agreed upon by all authors in the article.
  6. The next point is, the agreement can be terminated if the author or JATI UNIK violates the agreement and cannot make repairs to the customer within a maximum of 2 months after being given information asking for the violation to be corrected. If there is no violation of the agreement, the license will automatically terminate and affect UNIQUE JATI UNIK.
  7. Regarding royalties, so far, if it is following applicable legal regulations, the author will waive his right to collect royalties on articles that have been licensed by JATI UNIK.
  8. In publishing the article, the editorial process is successful. JATI UNIK will continue it. JATI UNIK has the right to adjust articles related to punctuation, spelling, capital letters, references used, and usage adapted to JATI UNIK. The author acknowledges that the article can be published and accessed free of charge by the public.