Peranan Sistem Activity Based Costing dalam Menetapkan Biaya Produksi yang Lebih Akurat (Studi Kasus pada Perusahaan X di Cirebon)

The use of conventional methods in the calculation of production costs led to the determination of production costs that are not accurate. This is because the distribution of overhead costs of conventional methods only use one trigger that will cause the cost of the distortion costs. Associated with it, this research tries to provide a clear description of the implementation of Activity Based Costing system in the allocation of overhead costs more accurately to each different product types. Object of this research is the allocation of overhead costs in the determination of production costs by CV. X by using the conventional method. Research using quantitative descriptive analysis techniques and methods of comparative studies in which conventional production costs that have been done by CV. X compared with the calculation of production cost with the ABC method. The results indicate the occurrence of the three types overcosting products and undercosting on one type of product. This proves that the allocation of overhead costs to be more accurate by using Activity Based Costing system because this method using multiple cost drivers to allocate overhead costs.