Analisis Estimasi Biaya Perancangan Chasis Mobil Listrik Empat Penumpang Dengan Metode Activity Based Costing

Abstract

This research is a qualitative research that aims to determine the estimated cost of the components and the design of the electric car chassis using the activity based costing method. The method used is to collect data about the estimated cost of designing an electric car chassis and then analyze it in tabular form and make conclusions and suggestions based on existing data. The subject of this research is a four-passenger electric car chassis. While the object of this research is the costs that are the focus of activities in the manufacture of a four-passenger electric car chassis. Calculation of Cost of Production with Activity-Based Costing System is carried out in two stages. The first stage is tracing costs from resources to activities that consume them. This stage consists of: identifying and classifying activities into four activity levels, associating various costs with various activities, determining the appropriate Cost Driver for each activity, determining homogeneous cost pools, determining group rates. The second step is to charge group rates based on cost drivers. Factory Overhead Costs are determined based on group rates and Cost Drivers used. The result of calculating the Cost of Production per unit is IDR 30,519,713.00. In the Activity-Based Costing System method, Factory Overhead Costs for each product are charged to many Cost Drivers, so that the Activity-Based Costing System is able to allocate activity costs to each type of product appropriately based on the consumption of each activity.