ANALYSIS OF OVERHEAD COST ASSIGNMENT TO PRODUCT (Case Study at PT. Semen Padang)

NOTARISSA, STEPHAN (2012) ANALYSIS OF OVERHEAD COST ASSIGNMENT TO PRODUCT (Case Study at PT. Semen Padang). fakultas ekonomi.

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Abstract

Handling of factory overhead costs become serious and crucial is the problem of assignment into each products appropriately and accurately. Accuracy of the assignment cost can produce high quality information and can be used to make a good decision. The purposes of research are: (1) To know cost accounting approach used by PT. Semen Padang, (2) To evaluate the factory overhead cost assignment in PT. Semen Padang. Type of research is a field research with descriptive study. The data of this research are taken from primary data is obtained from interview to people and secondary data are obtained from cost production report, factory overhead budget per department, report cost of factory overhead in 2009 year period. The study result show that up to 2009, PT. Semen Padang is still using traditonal costing, because PT. Semen Padang assigned factory overhead cost to product by using unit level driver (machine hours) because all of factory used machine intensively. Cost pool which is used by PT. Semen Padang to assignment factory overhead cost to product is department.PT. Semen Padang divided production department into 4 department, those are: raw mix department, kil and coal mill department,cement mill department,and packing department. The dividing of service department in PT. Semen Padang was inappropriate, because the workshop should be included into service department, workshop also gives service to production department and other service departments and assign of service department cost to production department not accurate because allocation of service department cost to production department still using direct allocation method. The allocation of service department cost to production department should be used the step allocation method, cause service department doesn’t only give service to production department but also to other service departments. Now, The calculation of factory overhead costs in PT. Semen Padang uses software(Oracle E-Business Suite Manufacturing & Supply Chain Management) to assigned factory overhead cost to products since 2007.

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