Analisis Estimasi Biaya Perancangan Baterai Mobil Listrik Berdasarkan Kapasitas Baterai Yang Paling Optimal Dengan Metode Activity Based Costing

Abstract

This  study  proposes  an  Activity  Based  Costing  approach  to  determine  the  production  cost  of  Li-Ion electric vehicle batteries, focusing on raw material costs, direct labor costs, and factory overhead costs. The research findings indicate that the production cost per pack of Li-Ion electric vehicle  batteries is Rp. 326,486,874. The study aims to plan the types and materials for battery production that optimize overall production costs, providing crucial insights for the industry in addressing the rising demand for electric  vehicles  in  the  global  market.  Additionally,  the  research  identifies  key  factors  affecting production  cost  efficiency  and  suggests  strategies  to  enhance  competitiveness  in  an  increasingly competitive market. The findings of this study are expected to serve as a reference for manufacturers in designing more effective and efficient production strategies