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"ABSTRAKTesis ini menganalisis mengenai biaya pokok produksi pada PT. Supratama Aneka Industri. Dimana perhitungan biaya pokok produksi yang dilakukan oleh perusahaan menggunakan metode tradisional dibandingkan dengan metode activity based costing untuk mengetahui sejauh mana distorsi biaya pokok produksi dari metode yang digunakan perusahaan. Perhitungan dengan metode activity based costing dilakukan sesuai dengan literatur. Hasil analisis menunjukkan bahwa metode tradisional yang digunakan perusahaan saat ini memiliki distorsi yang cukup signifikan jika dibandingkan dengan metode activity based costing. Dimana produk A, B, dan D mengalami overstated, sedangkan produk C, E, dan F mengalami understated.

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ABSTRACT

This thesis analyzes the cost of production at PT. Supratama Aneka Industri. Where the calculation of the cost of production carried out by the company uses the traditional method compared to the activity based costing method to determine the extent of distortion of the cost of production from the method used by the company. Calculations using the activity based costing method are carried out according to the literature. The results of the analysis show that the traditional method used by the company today has a significant distortion when compared to the activity based costing method. Where products A, B, and D are overstated, while products C, E, and F are understated."

"The series of Interdisciplinary Conferences on Production, Logistics and Traffic (ICPLT) address the research community as well as practitioners in these fields with special attention to links and interfaces between the three disciplines. The fourth ICPLT in particular deals with technology from intralogistics to automated trucking driving as well as the societal aspects of commercial transport.To contribute to a high-level and beneficial exchange between authorities in politics and municipalities with researchers and practitioners in production and logistics management the ICPLT has asked for contributions from the three disciplines to better understand innovative technologies, best practises and latest results. These contributions have been evaluated and selected based on a double-blind review process to become part of this book. It comprises 21 contributions examining trends and challenges for commercial transport as the essential link for production, logistics and society. Therefore, innovative technologies and strategies are presented and discussed to better understand the interdependencies, conflicts of interest and to develop feasible solutions. "