Peran Activity Based Costing untuk menetapkan harga pokok produk yang akurat

Susanto, Levina (2011) Peran Activity Based Costing untuk menetapkan harga pokok produk yang akurat. Undergraduate thesis, Widya Mandala Catholic University Surabaya.

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Abstract

Determination of accurate product cost is very important for comanies to set prices. This leads to the allocation of overhead cost should be done properly, the company that markets more than one kind of product. Conventional methods that allocate costs based on changes in the costs are not allocated according to the amount of consumsption of each unit. Based on the existing conditions to bring charges against changes in overhead cost allocation method by using the allocation method to assign an accurate cost of goods. Activity based costing methods by using the allocation of overhead cost based on activities that cause costs seems more appropriate to use. Activity based costing methods led to the allocation of overhead cost is able to bring compliance cost of consumption for each product. Benefits of activity based costing is causing the development of the discussion that aims to provide an understanding of the role of activity based costing to assign an accurate cost of the product.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Activity based costing, cost of product
Subjects: Business > Accounting
Business
Depositing User: Josefine Hira Eksi
Date Deposited: 27 Feb 2015 04:42
Last Modified: 27 Feb 2015 04:42
URI: http://repository.wima.ac.id/id/eprint/1216

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