Study on Implementation of Activity Based Costing (ABC) System on Determination of Indirect Costs in Ship Production

*Sufian Imam Wahidi  -  Department of Naval Architecture, Institut Teknologi Sepuluh Nopember, Indonesia
Vialdo Muhammad Virmansyah  -  Department of Naval Architecture, Institut Teknologi Sepuluh Nopember, Indonesia
Triwilaswandio Wuruk Pribadi  -  Department of Naval Architecture, Institut Teknologi Sepuluh Nopember, Indonesia
Received: 21 Sep 2020; Revised: 11 Nov 2020; Accepted: 13 Nov 2020; Published: 28 Feb 2021; Available online: 13 Nov 2020.
Open Access License URL: http://creativecommons.org/licenses/by-sa/4.0

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Abstract
Currently, the development of the business especially in the maritime sector has quite rapid progress in Indonesia. Recently, the development of the shipbuilding industry is an effort to improve the competitiveness with the global market. With the increasing development of the shipbuilding industry in Indonesia, cost accounting as a cost information system is challenged to develop the shipbuilding industry which requires high product quality. This requires the company to make a decision related to proper budget planning so that the company does not experience losses. Activity-Based Costing (ABC) System is a system to determine costs using activities as a classification of costs to produce indirect costs that are more systematic and relevant. Activity-based costing systems identify resources in the activities of each department so as to provide information about the cost of a product. it collects indirect costs and allocates them to various products in proportion to the product volume. Therefore, activity-based costing is able to provide an estimate of the product costs and individual activity costs used in the production well The first step taken is classifying activities, associating various costs with various activities, determining homogeneous cost groups, and determining group rates. The second step of this stage is the determination of overhead prices determined from each cost group. Based on the results of calculations that have been made, it can be seen by comparing the calculation of indirect costs on the construction of 2x1800 HP tugboat ships according to traditional cost accounting methods with the Activity Based Costing System, the result is an indirect cost for the construction of the first 2x1800 HP tugboat is IDR 3,432,920,043 and indirect cost for the construction of the second 2x1800 HP tugboat is IDR of 2,231,760,472.
Keywords: Activity Based Costing (ABC); Indirect Costs; Ship Production; Tugboat

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Section: Research Articles
Language: EN
In Vol 18, No 1 (2021): February
Statistics: 552
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