Penentuan Harga Pokok Produksi Menggunakan Metode Activity Based Costing


  • Abdul Qodir Umrin Universitas Muhammadiyah Sidoarjo
  • Achmad Ma'arif Ubaidillah Syakur Universitas Muhammadiyah Sidoarjo
  • Achmad Davit Hardianto Universitas Muhammadiyah Sidoarjo
  • Ribangun Bamban Jakaria Universitas Muhammadiyah Sidoarjo



Price, Principal, Production, Method, Activity Based Costing


Establishing production costs involves combining, grouping, and allocating costs related to acquiring raw materials, labor expenses, and overhead expenses when a company converts raw materials into finished products for sale. However, in the domain of cost accounting, there are certain limitations that remain when determining the base price for manufactured products. For example, PT Currently, they have switched from Traditional Costing Methods to Activity Based Costing (ABC) Approach. This notification approach uncovers the activities involved in the production process of these goods to obtain a more accurate product cost estimate. This calculation includes all costs collected during the production process, including estimates of raw material costs, labor wages and overhead costs. By comparing the calculations between Traditional Costs and Activity Based Costing, the hope is to get a more precise assessment regarding the Cost of Goods Production. This will be a guide for management in making more accurate decisions and cost allocation.


Haryanti. Laekkeng. M., & Suriyanti. (2022). Penerapan Activity Based Costing untuk Meningkatkan Profitabilitas pada PT. Bank Sulselbar di Makassar. Jurnal Ilmu Ekonomi, 5(3), 218–223.

Kapojos, R., Sondakh, J. J., & Waladouw, S. K. (2014). Penerapan Metode Activity Based Costing Dalam Penentuan Harga Pokok Produksi pada Perusahaan Roti Lidya Manado. Jurnal EMBA, 2(2), 1120–1129.

Mulyadi. (2007). Activity Based Costing. UPP STIM YKPN.

Ofiyana, D., Amnur, D., Rahmadhani, Y., & Suriyanti, L. H. (2021). Analisis Perbandingan Metode Biaya Tradisional dan Metode Activity Based Costing dalam Perhitungan Harga Pokok Produksi Perusahaan Sakra Jaya Rotan. Jurnal Pendidikan Tambusai, 5(2), 3138–3143.

Pawitayaningrum, A. N., Sudjana, N., & Zahroh, Z. A. (2014). Penerapan Activity Based Costing (ABC) Systemuntuk Menentukan Harga Pokok Produksi (Studi pada PT. Indonesia Pet Bottle Pandaan Pasuruan). Jurnal Administrasi Bisnis, 10(1), 1–9.

Prastiti, A. E. D., Saifi, M., & Amelia, Z. Z. (2016). Analisis Penentuan Harga Pokok Produksi Dengan Metode Activity Based Costing System (Sistem ABC) (Studi Kasus pada CV. Indah Cemerlang Malang). Jurnal Administrasi Bisnis, 39(1), 16–23.

Pratama, B. (2022). Perbandingan Perhitungan Harga Pokok Produksi Dengan Metode Konvensional Dan Activity Based Costing (Abc) Pada Perusahaan Pabrik Roti. Journal of Innovation Research and Knowledge, 2(2), 571–578.

Rahmaji, D. (2013). Penerapan Activity-Based Costing System Untuk Menentukan Harga Pokok Produksi Pt. Celebes Mina Pratama. Jurnal EMBA, 1(3), 63–73.

Rotikan, G. S. (2013). Penerapan Metode Activity Based Costing Dalam Penentuan Harga Pokok Produksi Pada PT. Tropica Cocoprima. Jurnal EMBA, 1(3), 1019–1029.

Satria, H. (2017). Penerapan Metode Activity Based Costing Untuk Menentukan Harga Pokok Produksi. Jurnal Benefita, 2(2), 92–101.

Setiadi, P., Saerang, D. P. E., & Runtu, T. (2014). Perhitungan Harga Pokok Produksi Dalam Penentuan Harga Jual Pada CV. Minahasa Mantap Perkasa. Jurnal Berkala Ilmiah Referensi, 14(2), 70–81.




How to Cite

Abdul Qodir Umrin, Achmad Ma’arif Ubaidillah Syakur, Achmad Davit Hardianto, & Ribangun Bamban Jakaria. (2023). Penentuan Harga Pokok Produksi Menggunakan Metode Activity Based Costing. Jurnal Penelitian Rumpun Ilmu Teknik, 3(1), 210–217.