MAIDASARI, LUBIS (2016) ANALISISPERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE ACTIVITY BASED COSTING DANBREAK EVEN POINT SEBAGAI PERENCANAAN LABA PADA PDAM TIRTA BETUAH KABUPATEN BANYUASIN. Other thesis, Politeknik Negeri Sriwijaya.
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Analytical Calculation of the Cost of Production by the Method of Activity Based Costing and Break Even Point as Profit Planning on PDAM TirtaBetuahBanyuasin MaidasariLubis, 2016 (xiv + 72 Pages) Email : maidasarilubis@gmail.com The purpose of this final report is to meet one of the requirements in completing his studies at the Polytechnic of Sriwijaya. The author uses several methods of research to obtain data such as observation, interview and literature study. PDAM TirtaBetuahBanyuasin in determining the cost of water production costs per m3 using traditional methods. After discussion by using activity-based costing methods result the cost of production of water per m3 in 2013 amounted to Rp3.198,31 and 2014 amounted to Rp 2.553,80. This suggests that the activity based costing method provides results of the cost of production of water per m3 less than the cost of production is determined by the company. Break even point analysis provides information how much the minimum level of sales that can be done by a company that did not experience a loss and also gain an advantage.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Activity Based Costing, Break Even Point, Profit Planning |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 23 May 2017 01:49 |
| Last Modified: | 23 May 2017 01:49 |
| URI: | http://eprints.polsri.ac.id/id/eprint/3542 |
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