ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING (ABC) PADA UD. CELLA CAKE DAN BAKERY MANADO
Abstract: Activity Based
Costing System can provide information for the better of cost calculation and
can assist management to manage the company efficiently and gain a better
understanding on competitive advantages, strengths, and weaknesses of the
company. So that with Activity Based Costing can present carefully the
information of cost product and accurately to the interests of management and
comparing the cost calculation of production by using traditional methods and
Activity Based Costing (ABC) at UD. Cella Cake and Bakery Manado. The purpose
of this study was to determine the cost calculation of production using
traditional methods and Activity Based Costing (ABC). The research method used
is descriptive method. The results showed that the cost calculation of production
using Activity-Based Costing System provides results that are more expensive
than traditional systems on Pizza Chicken Bread, Sausage Bread and donuts.
Traditional systems provide greater profit than the Activity-Based Costing
system, because the calculations with the traditional system using only one
cost driver so make inefficiency costs and generate profit and irrelevant
Penulis: Jimmy Kamasih, David.
P. E. Saerang, Lidya Mawiker
Kode Jurnal: jpakuntansidd150671
