Martusa, Riki and Adie , Agnes Fransisca (2011) Peranan Activity-Based Costing System Dalam Perhitungan Harga Pokok Produksi Kain Yang Sebenarnya Untuk Penetapan Harga Jual (Studi Kasus pada PT Panca Mitra Sandang Indah). Akurat Jurnal Ilmiah Akuntansi, 2 (04).
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PERANAN ACTIVITY-BASED COSTING SYSTEM DALAM PERHITUNGAN HARG.pdf - Published Version Download (259Kb) |
Abstract
This study discusses the relationship between activity-based costing system as the dependent variable in the calculation of the actual cost of the fabric and setting the selling price as independent variables. The research method used is descriptive analytical research method, namely the research conducted by collecting data on the costs incurred in PT Panca Mitra Indah Clothing, served it so it gives an idea of the true state of PT Panca Mitra Indah Clothing, whether PT Panca Mitra Indah Clothing is properly classify expenses. It also carried the cost of analyzing data resulting in the calculation of cost price and selling price of a cloth fabric that is more appropriate. Then, from analyzing the drawn conclusions and suggestions. The results showed that PT Panca Mitra Indah Clothing does not classify the costs incurred by the right. In addition, PT Panca Mitra Indah Clothing does not calculate the cost of the product correctly because they do not charge the existing fee to each product. Miscalculated the cost of these products resulted in PT Panca Mitra Indah Clothing has the wrong base in the sale price. PT Panca Mitra Indah Clothing set the selling price by setting a mark-up is just enough to cover production costs. Determination of the selling price in this way lead to PT Panca Mitra Indah Clothing set the selling price too high on most products, and too low for a fraction of products although the cost of the product is still covered. The results of the discussion showed there were significant differences between the calculation of cost price and selling price of products made by companies with the calculation of the cost of products using activity-based costing system and to mark up prices accordingly. Calculations using the activity-based costing system can generate the cost of production is more precise so that it can be a good basis for determining the selling price of the product. To set the appropriate selling price, mark up the right to consider the competitive situation and the purchasing power of cutomers.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Activity-based Costing System, Cost of goods manufactured, and price. |
| Subjects: | H Social Sciences > HG Finance |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 17 Feb 2012 09:07 |
| Last Modified: | 17 Feb 2012 09:07 |
| URI: | http://repository.maranatha.edu/id/eprint/405 |
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