Siswanto, Andrew Stevie and Sinuraya, Candra (2010) Perbandingan Penerapan Sistem Activity-Based Costing dan Job Order Costing Sebagai Alternatif Dalam Penentuan Kos barang Terjual yang Lebih Akurat dalam Industri Jasa. Jurnal Bisnis, Manajemen & Ekonomi, 9 (11).
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Perbandingan Penerapan Sistem ABC dengan JOC.pdf - Published Version Download (660Kb) |
Abstract
To be able to compete with other similar companies, the company should be able to reduce cost of goods sold as minimum as possible so that customers do not feel that the products are expensive. In order for companies to reduce cost and expense, then the company should have an appropriate and accurate information about cost and expense. There are several methods of calculating cost of goods sold which can provide cost information, such as job order costing method. Job order costing provides cost and expense information by identifying raw material, labor, and overhead per unit. One company that specializes in restaurants, Rasane Seafood, has been using this method, but there are difficulties that job order costing calculation is includes the cost in unit not the whole. To provide comprehensive cost information, activity-based costing system is one of the method that can provide information on cost of goods sold by using production activities. In this study, both methods tested whether it can be applied in the company to provide cost information as expected. By using a questionnaire distributed to 30 respondents, the data were analyzed using regression coefficient. And the results obtained from this study are job order costing and activity-based costing system can be applied in companies to prepare cost of goods sold information.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Cost and Expense, Cost of goods sold, Job order costing, Activity-based costing system. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 15 Mar 2012 10:01 |
| Last Modified: | 15 Mar 2012 10:01 |
| URI: | http://repository.maranatha.edu/id/eprint/764 |
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