Penerapan activity based costing untuk menentukan harga pokok produksi pada PT. Benteng Api Technic

Pratiwi, Retno (2018) Penerapan activity based costing untuk menentukan harga pokok produksi pada PT. Benteng Api Technic. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRACT Research conducted at PT. Benteng Api Technic with the aim of helping companies to apply ABC system method in determining the cost of goods manufactured accurately so that the selling price can compete with the market and the company can maximize profit. ABC systems can help managers identify and control unused costs and be able to allocate activity costs to each type of product appropriately based on the consumption of each activity. Based on the conclusion of the calculation that has been done can be seen that the cost of production by using activity-based costing system at PT. Benteng Api Technic is cheaper than using traditional systems. Keywords: Activity based costing, selling price, cost of production.

Item Type: Thesis (Other)
Uncontrolled Keywords: Keywords: Activity based costing, selling price, cost of production
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 28 Mar 2018 04:01
Last Modified: 28 Mar 2018 04:01
URI: http://erepository.uwks.ac.id/id/eprint/466

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