文章基本信息

标题：PRICES WITH DETERMINATION METHOD PRODUCT ACTIVITY BASED COSTING (ABC) IN. PRATAMA ABADI INDUSTRY
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作者：YUDHI GUNTARA ; UNTARA UNTARA
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：The cost for the company is an important element for allocating economicresources in the form of output products or services and also represents ameasure of whether firms earn profits or suffer losses, so the company musthave systems that are relevant and appropriate information to determine whetherthe company has the ability to develop and maintain their existence a verycompetitive business world. So if the system costs have been applied by thecompany it is good enough and precise enough to allocate all costs incurred bytrue. Developments in accounting has resulted in a more accurate calculationapproach that takes into account not only total costs but also what causes thosecosts. Then it tries to compare the calculation of HPP companies using theconventional system with an activity-based systems.. HPP results obtained bythe ABC system for USD 284 132 (for the type of basketball shoes) and USD275 261 (for the type of running shoes), where the results of calculations can beused in decision making because of the ABC system can improve the accuracyof determination Cost of Production.