PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL MELALUI METODE ACTIVITY BASED COSTING DENGAN PENDEKATAN FULL COSTING PADA CV. MANDIRI LABEL DI SIDOARJO

IMANSARI, FARADIBA DEWI (2019) PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL MELALUI METODE ACTIVITY BASED COSTING DENGAN PENDEKATAN FULL COSTING PADA CV. MANDIRI LABEL DI SIDOARJO. Diploma thesis, STIE MAHARDHIKA SURABAYA.

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Abstract

The purpose of this study is to determine the calculation of production cost with company method, to determine the calculation of production cost with Activity Based Costing system method and to find outthere are differences in calculations between the company method and Activity Based Costing method with Full Costing approach. This research is a qualitative descriptive study. Data collection methods used in this study is the observation and interviews. Interviews were conducted with the production department, and financial data relating to the cost of production. Research subjects in this study is CV.Mandiri Label. Object of this research is data relating to the determination of the cost of goods manufactured. Cost of production by company methods the results obtained for products label Hvs is Rp.103.422,4293 million, for label semicoated is Rp.103.422,429, for label Thermal is Rp.120.002,429 million, for and for label Yupo is Rp.102.707,929 million. The conclution from this research is Activity Based Costing method to determine the production cost of CV.Mandiri Label is clearly based on the cost driver and the resources consumed by each product.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Activity Based Costing, Harga Pokok Produksi, Full Costing
Subjects: Akuntansi
Divisions: S1 Akuntansi
Depositing User: Unnamed user with email lib.stiemahardhika@gmail.com
Date Deposited: 20 Dec 2019 03:29
Last Modified: 03 Jan 2023 04:05
URI: http://repository.stiemahardhika.ac.id/id/eprint/1309

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