文章基本信息

标题：COMPARISON WITH CONVENTIONAL METHODS APPLICATION OF ABC METHOD FOR CALCULATION OF PRODUCTION COSTS (CASE STUDY ON PT. JAVA FURNITURE)
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作者：Eli Yulianti ; Budi Prijanto
期刊名称：Faculty of Economics
出版年度：2008
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：The growth of new industries that resulted in a competition like the businessworld that is more strict. The management company is expected to sell withcompetitive price and quality. To achieve this companies must strive to improveproduction management system companies, especially in the calculation ofproduction cost. Berkaiatan with these conditions, in scientific writing willmambahas about the comparison with the conventional method of applying theABC method. The purpose of writing is to calculate production costs, productmargins, and compares and analyzes the application of conventional methodswith the ABC method in. JAVA FURNITURE. Calculation of the volume of thesystem imposes a low-volume, complex products at a cost that is too low andcost high-volume products that are too high while the system ABC (ActivityBased Costing) presents a more accurate measurement of product costs bytracking consumption overheads.