PENERAPAN METODE ABC SYSTEM DALAM PENENTUAN BIAYA (STUDI KASUS PADA AMPLANG OBIC DI KABUPATEN KETAPANG)

Tari Ratna Diani B51111128

Abstract


This study aims to help companies to apply the methods of the ABC system (Activity Based Costing) management accounting as a tool in reducing the production cost. By providing information about the calculation and comparison of cost of goods sold amplang Obic using traditional methods and the methods of calculation ABC system (Activity Based Costing). The results showed the use of methods ABC system (Activity Based Costing) in cost calculations on amplang Obic produce accurate results. There is a difference in price is higher than the traditional methods and the methods of the ABC system (Activity Based Costing).

From the results of this research can result in the difference of the two methods, namely Rp 23.672.727, -. This is because the traditional method of overhead costs charged to only one cost driver only so tend to avoid distortion at the factory overhead expense charges. However, the method of system ABC (Activity Based Costing) overhead costs in a product cost is charged to the many drivers so ABC system (Activity Based Costing) is able to allocate the cost of the activity to the appropriate product based on the consumption used.

Keyword: Activity Based Costing, penerapan ABC, Penentuan Biaya


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