Syahrin Nuzulia, Lia (2017) ANALISIS PERBANDINGAN SISTEM TRADISIONAL DENGAN SISTEM ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUK PADA PERUSAHAAN MANUFAKTUR DI PASURUAN JAWA TIMUR (Studi Kasus Pada CV. Djuna Furniture). Skripsi thesis, STIE Mandala.

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Abstract

The object of this research is furniture company CV.Djuna in Pasuruan.This study aims to determine the calculation of production costs and asnalyze the application of traditional system and activity based costing on calculation of production costs in CV.Djuna. The data used are primary data. The method of analysis of this research used is qualitative for know production cost with traditional method and activity base cost. While qualitative compare result of both method. The result of this research is the abc method producing the cost of production is lower than the traditional method with the difference of price Rp. 592,885 for one product cupboard and Rp. 372,380 for one sofa product. This calculation is caused because the cost on activity base costing method is charged equally on each product based on activity.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: analysis of tradisional system, activity based costing system
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: AKUNTANSI-S1
Depositing User: Team UPT Mandala
Date Deposited: 12 Sep 2019 03:53
Last Modified: 12 Sep 2019 03:53
URI: http://repo.itsm.ac.id/id/eprint/149

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