Analisis Biaya Logistik Pada Perusahaan Air Minum Di Surakarta Berdasarkan Pendekatan Biaya Total Menggunakan Activity-Based Costing
Abstract: Logistics costs
related to effectiveness and efficiency of product flow. Logistics costing
conducted based on total cost approach as structured approach to determine the
total costs of products or services. The bottled water manufacture in
Surakarta, total cost determination of company’s products exactless to explain
resources absorbtion by product. This research implements activity-based
costing (ABC) system to calculate total costs of product exactly and
accurately. ABC system orientated that activity supporting product flow from
procurement up to product marketing. ABC system allocates the resources to
activities. Then, total product cost determined from activities cost traced to
product as object costs based on suitable cost drivers.
Penulis: Roni Zakaria R.,
Yuniaristanto, Karunia Prasetyawan
Kode Jurnal: jptindustridd060067
