The calculation of workmanship cost of services in general are still using traditional methods. Similarly,
the ship repair company PT. Perikanan Nusantara which is the object of this study, the cost of processing
services still use traditional methods. Namely by using a trigger costs associated with production volume.
This calculation has a weakness in the provision of information about the cost of processing services for
only one fee regardless of the trigger factors that are not related to production volumes that will cause a
distortion of the cost. As a solution to overcome the problems caused by the use of traditional methods, the
method can be used activity-based costing (ABC) in the calculation of workmanship cost of services. In
activity-based costing uses more than one trigger for the cost of indirect costs allocated to each project.
Thus, indirect costs are allocated will be more proportional and information about the cost of services
more accurate processing. Research approach used in this study is a qualitative approach with case study
method. The use of case study method is used to answer the problem formulation that begins with the
question of how and why, and focuses on contemporary phenomena. The data used obtained through
interviews, documentation, observation. From the research, it is known that PT Perikanan Nusantara
Surabaya using traditional methods in calculating the cost of processing services by using the number of
direct labor day as a basis for determining the overhead costs for each project. Every project undertaken
by PT Perikanan Nusantara has level of complexity and characteristic different.In the discussion indicated
the existence of differences calculated using traditional methods with activity based costing methods. Thus,
it can be concluded that the use of activity-based costing method will help the company because it provides
more precise information about the cost of processing services that can be used for decision making.
judul: Manfaat Activity Based Costing Syetem Dalam Menentukan Harga
Pokok Pengerjaan Jasa Pada PT. Perikanan Nusantara Surabaya
oleh: Risa Dimas Putra (Fakultas Ekonomi)
lebih lanjut bisa dibaca di perpustakaan Universitas Airlangga
pada : 18 December 2012
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