Perhitungan Harga Pokok Dengan Activity-Based Costing System Pada Perusahaan "M" Golf Periode Tahun 2008
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Institusion
STIE Indonesia Banking School
Author
Hapsari, Oktavia Titik
Subject
HF5601 Accounting
Datestamp
2024-07-16 06:32:46
Abstract :
?M? Golf Company is one of the national private company in Jakarta, which is determined their price for memberships with not applied on Activity Based Costing System but only based on market price of memberships in Jakarta Based on the income statement period 2008 which has been auditing by the independent auditor, will be apply on activity-based costing system to determine their cost of product for one year membership. This research was made to know how to count the cost of product by Activity-Based Costing System and to know the relevant or not the one year membership prices that the company gives to customer than the result cost of product by Activity-Based Costing System. The result of this research show that the cost of product for the one year memberships ( Rp 13.142.071 ) is more expensive than the cost of sales ( Rp 12.000.000 ), it is means that the cost of product for one year membership is irrelevant with the cost of sales for one year membership. Keywords: Activity Based Costing System (ABC System), sale price for one year memberships, market price based, result cost of product and irrelevant.
?M? Golf Company is one of the national private company in Jakarta, which is determined their price for memberships with not applied on Activity Based Costing System but only based on market price of memberships in Jakarta Based on the income statement period 2008 which has been auditing by the independent auditor, will be apply on activity-based costing system to determine their cost of product for one year membership. This research was made to know how to count the cost of product by Activity-Based Costing System and to know the relevant or not the one year membership prices that the company gives to customer than the result cost of product by Activity-Based Costing System. The result of this research show that the cost of product for the one year memberships ( Rp 13.142.071 ) is more expensive than the cost of sales ( Rp 12.000.000 ), it is means that the cost of product for one year membership is irrelevant with the cost of sales for one year membership. Keywords: Activity Based Costing System (ABC System), sale price for one year memberships, market price based, result cost of product and irrelevant.
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