Perhitungan Cost of Goods Manufactured dengan Menggunakan Pendekatan Activity Based Costing System (Studi Kasus pada PT. Abadi Jaya)

Anugrah, Dine (0651236) (2012) Perhitungan Cost of Goods Manufactured dengan Menggunakan Pendekatan Activity Based Costing System (Studi Kasus pada PT. Abadi Jaya). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

This research will discuss about calculation cost of goods manufactured in PT. Abadi Jaya which is still the traditional system in determining the cost of goods manufactured. Traditional system in PT. Abadi Jaya not provide information cost of goods manufactured accurate. It is because the presence of automation of in process production ressulting in overhead larger than the direct cost Calculation determining cost of goods manufacture using approach activity based costing system (ABC system) can give a draft useful information about calculation cost of goods manufactured accurately. ABC system could help companies to identify costs on the activity of which is wrought by an organization. In this study author trying out performing calcutions cost of goods with activity based costing compared with the traditional system used company in determening the cost of goods to any product. A method of research used in research is descriptive on analytical, is with collecting data on the cost of the case. Besides that also research do analisys of data trom third the price production, consiting of cost raw materials, direct labor costs and cost of overhead. Then from of such result analisys can be taken the decision and suggestion. Result of calcutian of cost of goods manufactured of both method can be inferred, there is a difference in the lower third of is product jaket kulit, sarung tangan, tas kulit if calculation is calculated by traditional methods. The difference in result obtrained by 16,23% for leather jacket, gloves 8,37% and leather bag 17,56%. So it bring the conlusion that calculations by the method of Activity Based Costing System can generate a cost of goods manufactured is more accurate.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Activiity based Costing system, Cost of Goods Manufacture, Cost Driver, Overhead Cost
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 07 May 2015 10:22
Last Modified: 07 May 2015 10:22
URI: http://repository.maranatha.edu/id/eprint/12248

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