PENENTUAN BIAYA JASA PERBAIKAN KENDARAAN DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING SISTEM (STUDI KASUS PADA CV. BORNEO AUTO BODY REPAIR DI KABUPATEN BERAU)
DOI:
https://doi.org/10.35915/accountia.v7i02.823Keywords:
Determination of Service Costs, Vehicle Repair, Activity Based Costing SystemAbstract
The purpose of this study was to compare the traditional method with the Activity Based Costing system in determining vehicle repair costs at CV. Borneo Auto Body Repair. The type of research conducted is descriptive, namely research that contains exposure to relevant reports from the results of existing research on CV. Borneo Auto in the Berau Regency which was studied was then analyzed using the Activity based costing method. Types and Sources of Data used in this study is primary data obtained directly from CV. Borneo Auto Body Repair in the Berau Regency area which consists of data on vehicle repair prices, total insurance partner data, vehicle duration data, electricity and water usage data, CV office area data. Borneo Auto in the Berau District, data on the number of employees as well as data on other activities and daily income data, especially on other expense reports. The results of the analysis of the cost of vehicle repair services using the Activity Based Costing method for the front bumper is Rp. 10.282.304, Hood Rp. 10,472,032, Door Rp. 18,793,775, Front fender Rp. 10.367.017, Roof Rp.10.790.099, Luggage floor Rp. 5,752,596, Front floor Rp. 1,930,570, Middle floor Rp. 11,316,187, Radiator support Rp. 10,535,033. From these results, when compared with the traditional method, the ABC method gives greater results with a difference for the front bumper of Rp. 9,532,304, Hood Rp. 9.222.032, Door Rp. 18,076,275, Front fender Rp. 9,719,517, Roof Rp. 9.810.099, Luggage floor Rp. 5,315,096, Front floor Rp. 1,580,570, Middle floor Rp. 10,966,187, Radiator support Rp. 10,097,533 The difference that occurs between the cost of vehicle repair services using the traditional method and the ABC method, is due to the imposition of overhead costs on each product
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