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Fazli Syam

Last modified: 2019-03-13



Activity based costing is a calculation method to measure cost of goods manufacturing and describing that product/service was obtain from their activities, on the basis that the activity that caused costs that arise, not from consuming products. The purpose of this research is to study how to calculation and comparing the application of the traditional system method, and the Activity Based Costing system method in coffee manufactured industry in Aceh Province, the company list are PT. Indo Cufco, CV, Kupi Lampineung, UD. Kupi Teungku Aceh, UD. Degood Gayo Coffee, dan UD. Raya Coffee Arabica.

The result of  calculation can be concluded that: the calculation of cost of goods produced using the traditional system method in PT. Indo Cufco has get a price about Rp.348.062,75/kg, CV. Kupi Lampineung Rp. 57.215/kg, UD. Kupi Teungku Aceh  Rp.34.750,7/kg, UD. Degood Gayo Coffee Rp.473.332/kg, and UD. Raya Coffee Arabica Rp.131.408/kg. The result from calculation of cost of good manufactured using activity based costing method gaining the price in PT. Indo Cufco has gain price amount Rp 347.459,75/kg, CV. Kupi Lampineung Rp.53.211/ kg, UD. Kupi Teungku Aceh Rp. 34.811,12/ kg, UD. Degood Gayo Coffee Rp. 476.374,6/ kg, and UD. Raya Coffee Arabica Rp.131.399/kg. If compared with the calculation of the cost of goods produced by the traditional system and the calculation of the price of staple goods production it has difference price amount in PT. Indo Cufco about Rp.603/kg (undercost), CV. Kupi Lampineung Rp.4.004/kg (undercost), UD. Kupi Teungku Aceh -Rp.60.42/kg (overcost), UD. Degood Gayo Coffee -Rp.3.042,6/kg (overcost), and UD. Raya Coffee Arabica Rp.9/kg (undercost).

Key words: cost of goods manufactured, traditional method, activity based costing


               Industry is one of the drivers of the world economic turnaround. The industry is required to maintain the life-sustainability of its business in order to operate in accordance with the objectives set by the company and always generate profits for its owners.      The development of powder processing industry in Aceh province increasingly rapidly. The production of coffee commodities in Aceh Province is huge, with a total area ​​121,226 Ha, and producing about 46,828 tons per year. The processing of coffee powder using modern technology becomes one of the efficiency indicators and can improve the quality in the production process. Technological developments also have a complex impact on an industry. With the utilization of these technologies resulted in increased operating costs generated by the company that will impact on high cost of production.                Calculation of manufacturing cost of product is all costs used to process a raw materials to be finished goods in a certain period of time either fixed or variable costs. The inaccuracy in the calculation of cost of goods manufactured has an adverse effect on the company, because the cost of production serves as the basis for setting the selling price and profit, as a tool to measure the efficiency of the production process implementation as well as the basis for decision making for the management of the company. Therefore, there is a new method in the calculation of cost of production known as activity based costing (ABC).


To find out the calculation and comparison of cost of production in coffee processing industry in Aceh Province using traditional system and activity based costing.



               Based on the results of research and discussion conducted by the author at PT. Indo Cufco, CV. Kupi Lampineung, UD. Degood Gayo Coffee, UD. Coffee Tgk Aceh, UD. Raya Coffee Arabica, it can be concluded as follows:a. The results of the five study subjects get the result of calculating the cost of production of different activity based costing, that the company that specifies the complete overhead component of the factory tends to be more efficient when using the cost of production activity based costing. This is evidenced in the company PT. Indo Cufco and CV. Kupi Lampineung.b. In a company that incompletely informs the cost component of the factory overhead cost, the cost of production of the traditional method is more efficient.

c. Based on these conclusions, the difference between the cost of production by using traditional system and activity based costing is caused by the overhead of factory overhead cost for each product. In traditional systems the cost of each product is only charged to one cost driver only. As a result there tends to be a distortion in the loading of factory overhead costs. In the activity-based costing method, the factory overhead cost for each product is charged to many cost drivers according to the use of production capacity, so that activity-based costing is able to allocate activity cost to each product type appropriately based on the consumption of each activity.

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