PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE ACTIVITYBASED COSTING (ABC) UNTUK PENINGKATAN KEUNGGULAN KOMPETITIF PADA PT INKA (PERSERO) MADIUN

The purposes of this research are to analyze the comparison of cost of goods manufacture by using traditional and ABC methods, and to analyze the advantage of their application in calculating the cost of goods manufacture to increase the competitive advantage at PT INKA (Persero) Madiun. This research is a qualitative research with descriptive method. The analysis result shows that PT INKA (Persero) Madiun calculates direct hours of the employees as the basis of determining the overhead cost of each product. By using traditional method, the cost of goods manufactures of Economy Class Train (K3) AC is IDR 2,522,926,538, Economy Class Train (K3) Green Car is IDR 363,126,214, and Economy Class Train (KMP3) AC is IDR 3,145,136,617. Meanwhile, the calculation using ABC method shows that cost of goods manufacture of Economy Class Train (K3) AC, Economy Class Train (K3) Green Car and Economy Class Train (KMP3) AC are IDR 2,727,987,080, IDR 360,001,314, and IDR 3,383,215,414. So, for the comparison, traditional method determine lower cost of goods manufacture from ABC method (undercosted) for two products, that are Economy Class Train (K3) AC and Economy Class Train (KMP3) AC. While in Economy Class Train (K3) Green Car, traditional method determines higher cost of goods manufacture compare to the calculation of ABC method (overcosted). This results recomend to the important of implementing ABC method in calculating cost of goods manufacture which give more accurately calculation to develop competitive advantage, that help the management in making decision of determining the price, determining the strategy of cost leadership, and implementing the Activity Based Management (ABM).