Penerapan Activity Based Costing System Untuk Menentukan Harga Pokok Produksi Pada ASG. Amanah Sukses Garmindo
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Institusion
STIE Indonesia Banking School
Author
Suyeni, Suyeni
Subject
HF5601 Accounting
Datestamp
2020-11-16 08:35:11
Abstract :
This study aims to determine the traditional cost accounting systems (conventional) adopted by the Asg Amanah sukses garmindo and to find an alternative application of the system of Activity Based Costing (ABC) in the company, can be mproved accuracy in the calculation of the cost of Cost of Production (GPP) at Asg Amanah sukses garmindo. this studyusing System Activity Based Costing (ABC). Results of calculation of Cost of Production (GPP) withusing a system of Activity Based Costing (ABC) and traditional systems (conventional) shows that the calculation Cost of Production (GPP) leads to distortion, ie overcosted for viva jeans, pipa attar jeans, basic p. attar jeans and products undercosted for shirt. This distortion of led to inaccurate reporting of costs, thus affecting the selling price and the recognition of income company. Keywords: Activity Based Costing (ABC), Production Costs, Accuracy of Cost.
This study aims to determine the traditional cost accounting systems (conventional) adopted by the Asg Amanah sukses garmindo and to find an alternative application of the system of Activity Based Costing (ABC) in the company, can be mproved accuracy in the calculation of the cost of Cost of Production (GPP) at Asg Amanah sukses garmindo. this studyusing System Activity Based Costing (ABC). Results of calculation of Cost of Production (GPP) withusing a system of Activity Based Costing (ABC) and traditional systems (conventional) shows that the calculation Cost of Production (GPP) leads to distortion, ie overcosted for viva jeans, pipa attar jeans, basic p. attar jeans and products undercosted for shirt. This distortion of led to inaccurate reporting of costs, thus affecting the selling price and the recognition of income company. Keywords: Activity Based Costing (ABC), Production Costs, Accuracy of Cost.
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