An Analysis of Production Cost by Using Activity Based Costing Method as Selling Price Determination at PT STO Samarinda

This study aims to determine and analyze the comparison of the method of calculation of the production cost activity based costing system with the conventional system as a determination of the selling price at PT STO Samarinda from October 2020 to September 2021. The data of this study were collected using the observation method, interview, documentation, and literature study. This research method is descriptive quantitative research with activity based costing system. The results of this study indicate that the activity based costing system when compared with the conventional system gives a higher cost of production for the Mix Meranti Solid Laminated Broad product. Meanwhile, the cost of production was lower for the Mix Meranti Finger Joint Laminated Board, Mix Meranti E2E, Mix Meranti E4E, and Mix Bangkirai E4E with an activity based costing system. The difference that occurs is due to the imposition of factory overhead costs on each product.