Peranan Activity Based Costing dalam Menghitung Cost Good Manufactured (COGM) secara Akurat: Studi Kasus pada CV "X" di Garut

Ferryandi, Yeremia (0854010) (2013) Peranan Activity Based Costing dalam Menghitung Cost Good Manufactured (COGM) secara Akurat: Studi Kasus pada CV "X" di Garut. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

This research aimed to give author knowledge about the role of Activity Based Costing (ABC) in calculating Cost of Good Manufactured (COGM) accurately and to compare both COGM that obtained from two different calculating system and to find out if that differentiation quite significant or not. The subject of this research is CV “X”, a garment company in Garut that produce shirts and pants. In doing this research, author use analysis descriptive method. The results show that there are significant differences in the calculation of two method, that equals Rp. 105.514.270,00 (undercosted). It shows that the use of Activity-based costing will produce more accurate COGM information.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Activity Based Costing (ABC) dan Cost of Good Manufactured (COGM)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 28 Aug 2015 11:24
Last Modified: 28 Aug 2015 11:24
URI: http://repository.maranatha.edu/id/eprint/14586

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