ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING (ABC) PADA UD. CELLA CAKE DAN BAKERY MANADO
Journal Title: Jurnal Accountability - Year 2015, Vol 4, Issue 2
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
Authors and Affiliations
Jimmy Kamasih, David Paul Elia Saerang, Lidia Mawikere
Keywords
Related Articles
- EP ID EP367167
- DOI 10.32400/ja.10522.4.2.2015.28-40
- Views 60
- Downloads 0
Analisis Pengaruh Rasio Keuangan terhadap Harga Saham pada Bank di Bursa Efek Indonesia
The purpose of this study to know the effect of financial ratio analysis, namely CR, ROA, DER, and TATO to the stock price on the bank. In this case the researchers used the data in the form of financial statements of th...
PROFITABILITY OF DIVIDEND PAYERS
Most of the firms are looking for profits as their main objective which make them develops strategies to get the target profit. In circumstances that firms get the target profit, then normally they shall distribute the e...
ANALISIS SUMBER DAYA MANUSIA TERHADAP KETERANDALAN PELAPORAN KEUANGAN PADA PEMERINTAHAN PROVINSI SULAWESI UTARA
Researcher interested in conducting a study with "Human Resources’s Effect Against Financial Reporting’s Reliability In North Sulawesi Provincial Government” as the title, because many were relying on information in the...
Evaluasi Penerapan Sistem Informasi Akuntansi Penjualan pada PT. Ciputra Internasional Manado
The property business activity is a prestigious and promising business for entrepreneurs. Business property is not a simple business, this large and complex business, many people are choosing to pursue this business, it...
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA PEMERINTAH PROVINSI SULAWESI UTARA
The purpose of this research is to analysis the factors which affecting the implementation of the SAKIP in Government of North Sulawesi, the contain is factor awareness on the laws and regulation (X1), factor organizatio...