Analisis Pengaruh Perubahan Biaya Produksi Terhadap Harga Jual Produk dengan Metode ABC (Studi Kasus Perusahaan Mie Basah Bali Super)

Hernowo, Riska Maria (0651129) (2010) Analisis Pengaruh Perubahan Biaya Produksi Terhadap Harga Jual Produk dengan Metode ABC (Studi Kasus Perusahaan Mie Basah Bali Super). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

The selling price which determined by company depend on production cost which are cost of direct material, cost of direct labor and cost of manufacture overhead. The global crisis caused the production cost increased. The implication is the company has to determine the change of selling price. Because of those problems, writers interested to make some research about the influence of production cost to selling price in Mie Basah Bali Super Company. This company used traditional method to determine the production cost.In this final project, writers used the activity based costing (ABC) method to determine the production cost. With this method, the company becomes smarter to determine the production cost. The research method which been used in this final project is descriptive method. The research been done deeply on the noodle production. The data mining techniques which used are interview, direct observation to the company and library survey.The result of the research based on the change of direct material cost and the manufacture overhead which happen in two month on December 2008 and February 2009. It has been shown that with ABC method, the owner of the company is able to determine the selling price smarter.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Production Cost, Selling Price, Activity Based Costing
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 04 May 2015 09:13
Last Modified: 04 May 2015 09:13
URI: http://repository.maranatha.edu/id/eprint/12129

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