Analisis Penentuan Harga Pokok Produksi Dengan Metode Activity Based Costing System (Sistem ABC) (Studi Kasus Pada CV. Indah Cemerlang Malang)

Ayu Esa Dwi Prastiti • Muhammad Saifi • Zahroh Z. A. Zahroh Z. A.
Journal article Jurnal Administrasi Bisnis S1 Universitas Brawijaya • October 2016

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(Bahasa Indonesia, 8 pages)

Abstract

Activity Based Costing System is a method that can reduce distortion the cost of occuring in calculation cost accounting traditional. Distortion cost happened to cost accounting for on traditional accounting system traditional cost using only one cost driver so that of unit produced as a base determine how overhead a product. This study attemps to been given cost accounting traditional in determining the cost of good production and been given Activity Based Costing System in determining production. This research using methods descriptive the case study located in CV. Indah Cemerlang Malang. The result of this research shows that calculation occuring difference between traditional cost accounting with Activity Based Costing System, paving stone suffered overcosting Rp.16.952.888 , batako suffered undercosting Rp.11.067.402, and beton buis suffered undercosting Rp.5.172.403. CV. Indah Cemerlang expected to replace cost accounting traditional method with the Activity Based Costing System the calculation more accure compared with the cost accounting traditional and can help management in this matter.

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Jurnal Administrasi Bisnis S1 Universitas Brawijaya

Jurnal Administrasi Bisnis S1 Universitas Brawijaya merupakan jurnal ilmiah yang memuat artikel b... see more