Jurnal Penelitian Mengenai Activity Based Costing

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Contoh Jurnal Activity Based Costing Pdf – ABSTRACT This study has three main objectives. First, aims to determine the calculation of Cost of Production with traditional methods used by the company. Second, to know the calculation of Cost of Production with Activity-Based Costing System. Third, to know the difference in the cost of production in the company by using traditional methods and Activity-Based Costing System. Data collection method used in this research is documentation. Documentation is a technique by collecting data through company documents regarding data related to Cost of Production. Subject of research in this research is Cost of Production at PT.

PENDEKATAN METODA ACTIVITY BASED COSTING PADA PERENCANAAN HARGA POKOK PRODUKSI UNTUK MEMPEROLEH KEUNGGULAN BERSAING. Artikel Jurnal Penelitian Ilmiah Farmasi Pdf. Trinity seven season 2 sub indo.

Industri Sandang Nusantara Unit Patal Secang. Object of research in this research is data related to determination of Cost of Production. Cost of Production with traditional method, the yield for Cotton 30/1 is Rp1.496.491,00 and for Cotton 40/1 Rp1.011.107,00 while for Rayon 30/1 is Rp1.148.254,00. Cost of Production using Activity-Based Costing System, the result of Cost of Production for Cotton 30/1 is Rp1.519.713,00, for Cotton 40/1 Rp1.131.135,00 and for Rayon 30/1 Rp908.139,00.

The results showed that Activity-Based Costing System when compared with traditional methods then give greater results except on Rayon 30/1. The difference that occurs due to the overhead cost of each product.

In traditional methods the overhead cost of each product is only charged to one cost driver only ie the number of production units. In Activity-Based Costing System the overhead cost of each product is charged to some cost drivers so that Activity-Based Costing System is able to allocate activity cost to each product according to the consumption of each activity accordingly. Link Download • • • • • • • • • • Incoming search terms: • jurnal penentuan based aktivity coasting.