ANALISIS PERBANDINGAN METODE PERHITUNGAN ALOKASI BIAYA PRODUK GABUNGAN PADAPT ANUGRAH MULTI RAGAM INDONESIA

Abstract

This study aims to analyze and compare the calculation method of
allocating the cost of combined products applied at PT Anugrah Multi
Ragam Indonesia. Combined products are the result of a production
process that produces more than one type of product at the same time,
so an appropriate method is needed to divide production costs fairly and
accurately. In this study, three common cost allocation methods were
applied, namely the market price method, the physical unit method, and
the weighted average method. The information used was taken from the
company's financial statements as well as interviews with management.
The results of the analysis show that each method results in variations
in the amount of costs assigned to each product. The market price
method produces more accurate data regarding the economic
contribution of each product, while the physical unit method is easier
to use but does not reflect the market value of the product well. Based
on the comparative analysis, it can be concluded that the market price
method is the most appropriate method to be applied by PT Anugrah
Multi Ragam Indonesia, because this method can provide a more accurate
picture of the revenue contribution of each combined product.