SITI, ROFIQOH (2018) ANALISIS ACTIVITY BASED COSTING (ABC) SYSTEM DALAM PENETAPAN HARGA POKOK PRODUKSI PADA CV. CELINE JEMBER. Skripsi thesis, STIE Mandala.

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Abstract

ABSTRACT The object of this research is furniture company CV. Celine Jember. This research has three main objectives. First, to determine the calculation of the cost of goods production with the traditional system which the company uses. Second, to know the calculation of cost of goods production with Activity Based Costing (ABC) System. Third, to know the difference in the cost of goods manufactured by companies using traditional system and ABC system. The result of this research is calculation of cost of goods production with traditional system produces the cost of production for single box dish rack is Rp. 1.222.508 and for double box plate rack is Rp. 1.573.508. While the calculaion of cost of goods production with Activity Based Costing (ABC) System produces the cost of production for single box dish rack is Rp. 1.209.374 and for double box plate rack is Rp. 1.559.374. Comparison of the two systems shows that the determination of the cost of production with the ABC system gives cheapter results. The difference between the cost of production for single bos and double box respectively of Rp. 14.134. Keyword: Cost of production, Traditional System, ABC System

Item Type:	Thesis (Skripsi)
Subjects:	L Education > L Education (General)
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	13 Apr 2022 06:54
Last Modified:	13 Apr 2022 06:54
URI:	http://repo.itsm.ac.id/id/eprint/583

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