Perhitungan Harga Pokok Produksi dengan Menggunakan Metode Activity-Based Costing Di CV. Rizky Jaya Makmur Rupat

This study aims to analyze the calculation of the Cost of Production (HPP) for Fresh Fruit Bunches (FFB) at CV. Rizky Jaya Makmur by comparing the company’s conventional method with the Activity-Based Costing (ABC) method. This research employs a descriptive quantitative approach using secondary data obtained from the company’s operational cost reports, production documents, and supporting financial records. The findings indicate that the conventional method produces a lower cost of production because overhead costs are allocated evenly without considering the actual activities that generate those costs. In contrast, the ABC method identifies key production activities such as fertilizing, spraying, maintenance, and harvesting, then groups them into cost pools and allocates costs based on the appropriate cost drivers. The results show that fertilizing and harvesting are the activities with the highest cost consumption. The application of ABC provides a more accurate and detailed cost structure, minimizes cost distortion, and supports more effective managerial decision-making. Overall, the ABC method is proven to be more precise and accurate in calculating production costs in plantation operations, offering better transparency and efficiency insights for CV Rizky Jaya Makmur.