| dc.description.abstract | PT. XYZ is one of the companies that engaged in bamboo manufacturing. In determining the cost of its
products, the company uses the conventional method, in which is suspected to be less accurate and
impacts on less optimal profit gained. Therefore, the purpose of this research is to re-calculate the cost
of PT. XYZ products using the Activity Based Costing method then propose new product prices and
compare it to the costing method and price used by PT. XYZ. Two PT. XYZ’s product cost and pricing
were analyzed as a sample for this research, which are Bamboo Strips and Bamboo Panel. The analytical
methods used in this study are both quantitative and qualitative method. Moreover, the data collection
techniques are observation and interviews. The analysis results showed that the calculation using
Activity Based Costing gave different results with PT. XYZ calculation. It shows that costs are set by
PT. XYZ for Bamboo Strip is under-cost, while Bamboo Panel is over-cost. The difference between
these two methods is caused by the imposition of overhead costs on each product. Therefore, it is
suggested that the company changes the cost calculation method to the Activity Based Costing method
and adjust a new price for both products accordingly to maximize its profit. | en_US |
