ROHASANAH, FANI (2018) PENERAPAN SISTEM ABC ATAS BIAYA PRODUKSI DALAM MENENTUKAN HARGA JUAL MAKANAN PADA RUMAH MAKAN RIA CATERING SURABAYA TAHUN 2017. Diploma thesis, STIE MAHARDHIKA SURABAYA.
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Abstract
This study aims to help companies to implement activity-based costing as a management accounting tool in reducing production costs, and also to determine the comparison of traditional systems and Activity Based Costing system in determining the selling price. The activity-based costing method presents more accurate and informative product costs, leading to more accurate product profitability measurements and better informed strategic decisions about selling pricing, product lines, and market segments. Furthermore, ABC can help the owner identify and control the cost of unused capacity. The method used in this research is descriptive qualitative method, which is used to deeply study about Activity based Costing system. Population used in this research is Ria Catering Surabaya. The sampling technique in this study uses a purposive sampling method, using deliberate self-deliberation from some populations considered to provide the necessary information. Based on the conclusions can be known by using activity-based costing method, the company will get a positive impact in the preparation of cost of production. In the ABC method, the overhead cost of each product is charged to many cost drivers. So in the ABC method, it has been able to allocate the cost of activity to each food precisely based on the consumption of each activity. While the traditional cost accounting method of overhead cost on each product is charged only to one cost driver only. As a result there tends to be a distortion in the overhead loading. From the calculations that have been done also can be seen that activity-based costing is a good alternative for companies in order to maximize profits by using the appropriate cost of production system in charging factory overhead costs. Keywords: activity based costing, Traditional, selling price, profit, overhead
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | : activity based costing, Traditional, selling price, profit, overhead. |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email Lib.stiemahardhika@gmail.com |
| Date Deposited: | 26 Sep 2019 03:39 |
| Last Modified: | 04 Dec 2020 04:16 |
| URI: | http://repository.mahardhika-library.id/id/eprint/764 |
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