文章基本信息

标题：APPLICATION OF ACTIVITY ANALYSIS METHOD BASED COSTING (ABC) TO DETERMINE RATES OF PRODUCTION IN CV. MARDONUTS
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作者：Yulia Marosari ; Ratna Ambar Mintarsih
期刊名称：Diploma Program - Financial Management
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Diploma Program - Financial Management
摘要：Every company has goals to achieve. One indicator of success of an enterpriseviewed from the ability of the company in producing profit. Problems thatcompanies faced are a problem in the cost calculations are still usingconventional methods. For that reason, companies need to implement costaccounting methods that provide cost information and appropriate decisionmaking. The method used in this research is a method of Activity Based Costingis a cost accounting method that identifies the various activities of the companyin determining the cost. CV. Mardonuts a company engaged in manufacturingwhich produces various kinds of cakes. Kinds of cakes are produced such aslapis legit, sweet breads, brownies, lapis Surabaya, bananas Molen, receipts andblack forest cake. The purpose of this research is that companies can controlcosts incurred to produce a product. To meet these objectives authors collecteddata is data concerning raw material costs, labor costs and factory overheadcosts. From the research note that for the calculation of basic price for theproduct less chocolate brownies using activity based costing calculations thanconventional, whereas for product larger cheese brownies using activity basedcosting calculations than conventional.