Activity-Based Costing Method Application Activity in Determining the Production Cost of Aluminum Ships in the Small Shipyard Industry

Abstract

In the ship production process, each construction component has a price value that will be taken into account how much raw material costs, labor costs, and other costs will be incurred, producing the finished product of a ship. This study aims to determine the calculation of the Production Cost of aluminum boats using the application of activity-based costing methods. As well as to find out the comparison of the calculation of the Production Cost of aluminum ships with traditional system methods and activity-based costing. At the data analysis stage, this study uses the activity-based costing method. The end result of this study is in the form of data from the results of data analysis from the application of the activity-based costing method, the advantages and disadvantages obtained while using this method. Based on the research results it can be concluded that by using the activity-based costing method, the company will get a positive impact in calculating the Production Cost in imposing factory overhead costs on each product.