PENERAPAN HARGA POKOK PRODUKSI DENGAN METODE ACTIVITY BASED COSTING PADA DEPOT MURAH MERIAH PALEMBANG

TRI, AGUSTINI (2016) PENERAPAN HARGA POKOK PRODUKSI DENGAN METODE ACTIVITY BASED COSTING PADA DEPOT MURAH MERIAH PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

Application Cost of Production Method of Activity Based Costing in Depot Murah Meriah Palembang Tri Agustini, 2016 (xiv+65 pages) Email : tagustini15@yahoo.com Depot Murah Meriah Palembang is one of the companies engaged in the timber industry. The company addresses the Jl.RE.Martadinata RT.22 RW.03 780 East Ilir subdistrict II Sungai Buah Palembang. The author uses several methods to get data from companies such as observation, interviews, and literature. Objects that are analyzed in this final report is a calculation of the cost of production by using activity-based costing. Based on the data I get that report the cost of production of products wardrobe two doors in 2013, 2014 and 2015, the authors found some problems, such as cost of raw materials and factory overhead costs not take away, and the cost of depreciation of fixed assets is not taken into account in determining the cost of production so that the cost of production by companies is greater than the cost of production by activity based costing. The problem faced by the company can be addressed by identifying and classifying the activity-based cost-aktivias performed with respect to the production process. To overcome existing problems, the author tries to give some suggestions that might be beneficial for the company, among other companies must using activity-based costing method in the calculation of production costs.

Item Type: Thesis (Other)
Uncontrolled Keywords: Activity Based Costing, Cost of Production, Production Costs
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 16 May 2017 03:52
Last Modified: 16 May 2017 03:52
URI: http://eprints.polsri.ac.id/id/eprint/3504

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