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


  • 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



ABC, Pricing Strategy, Production Cost, Product Pricing


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.


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:

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:

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:

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:

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:

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:

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:

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:

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:

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:

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:

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:

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:

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:

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:

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:

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:

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:

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:

M. Abbasi, Storage, Warehousing, and Inventory Management. 2011. DOI:

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:

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:

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:


PlumX Metrics



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).