@thesis{thesis,
		author={Wulansari  Icha},
		title ={Implementation and Calculation of Cost of
Production of UD Mandiri Sejahtera Using Activity Based Costing as a Basis for
Determining Product Selling Prices.},
		year={2022},
		url={http://repository.undar.ac.id/id/eprint/2415/},
		abstract={ICHA WULANSARI, 2022. Implementation and Calculation of Cost of
Production of UD Mandiri Sejahtera Using Activity Based Costing as a Basis for
Determining Product Selling Prices. Thesis of the Faculty of Economics,
Accounting Economics Study Program, Darul 'Ulum Jombang University.
Supervised by Supervisor I H.M. Hamid Bisri, S.Ak., M.Si and Advisor II
M. Deddy Eko TS, SE., Ak., M.Si
This study aims to determine the application of the Activity Based Costing method
to determining the Cost of Goods Sold. This research was conducted at the home
industry of cast brass sculpture, Bejinjong Village, Bejijong Village, Rt.004
Rw.005. The type of research used in this research is descriptive quantitative
research. The results of this study indicate that the implementation of the Activity
Based Costing Method in calculating the cost of goods sold on cast Kuningan
statues can be seen from differences in results.
These results indicate that the product of the Cast Brass Statue is quite profitable.
This is due to differences in the basis for charging factory overhead costs. The
system used previously only used one cost driver, while the ABC method used more
than one cost driver so that the assignment was more precise.
Keywords: Cost, Activity Based Costing, Cost Of Goods Sold.}
		}