文章基本信息

标题：DETERMINATION OF PRODUCTION COST METHOD USING ON PT ACTIVITY BASED COSTING ON PT. PIPAMAS PUTIH
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作者：EKO WAHYUDIANTO
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：Determining the cost of production which is still used by PT. WHITEPIPAMAS is the determination of prices using conventional methods. Thismethod has not been able to provide appropriate data and information, accurateand relevant for the company, because the conventional method of onlycounting the cost of production based on raw material costs, direct labor costsand factory overhead costs based on production volume of any goods orproducts produced . In determining the cost of production authors tried tocalculate using Activity Based Costing (ABC). The purpose of this paper is tocompare the conventional method used by companies with a method of ActivityBased Costing (ABC) is applied by the author, whether there will be differencesin the cost for determining the cost of production.. WHITE PIPAMAS. Theconclusion that can be obtained from these studies is that the conventionalmethod using only one trigger of the cost, so it has many flaws and inaccuraciesin determining the cost of production, which will often decrease and an increasethat is not feasible to determine the cost of production. Therefore, the authortries to give suggestions that the company is reviewing the use of conventionalmethods and began to consider the method of Activity Based Costing (ABC) asa new alternative. Later the company will be able to calculate COGM companywith a more precise cost tariffs and accurate.