ARISTIYANTI, IRMA YULIA (2020) ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PADA UKM TOPI KHASANAH DI DESA KRAGAN KAB SIDOARJO. Doctoral thesis, STIE Mahardhika Surabaya.
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Abstract
Determining the cost of production is more accurate can be done with appropriate methods. One such method is the Activity Based Costing (ABC). Since the method of Activity Based Costing (ABC) researchers deem to be imposing costs of production in accordance with the activity of the product consumed or commonly known to trigger cost (cost driver). The purpose of this study was to analyze the implementation of the calculation of cost of production using accounting methods that Activity Based Costing (ABC) in SME Hats Vault in the village Kragan Sidoarjo. The object of this study have deliberately. This research uses qualitative research. The data used in this study are primary data and secondary data. Data collected by observation, open interviews and documentation. The results showed that the calculation of the cost of production using Activity Based Costing (ABC) in SME products Hats Khasanah produce product cost cap per score of Rp.79.801,86 greater than traditional methods and to cap the product of Rp. 26253.58 smaller than traditional methods.
| Item Type: | Thesis (Doctoral) |
|---|---|
| Uncontrolled Keywords: | Activity Based Costing, Cost of Production |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 10 Apr 2020 15:18 |
| Last Modified: | 10 Jan 2023 07:18 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/1529 |
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