文章基本信息

标题：DETERMINATION OF COST OF PRODUCTION METHOD BASED ACTIVITY BASED COSTING (ABC) IN SALSA CLOTHES COLLECTION.
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作者：LISAWANI LISAWANI ; Emmy Indrayani
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：Analysis of Cost of Production (HPP) by Activity Based Costing (ABC) hasseveral advantages compared with the calculation of Cost of Production byconventional methods. In scientific writing, the writer tries to calculate the Costof Production Company with a method of Activity Based Costing (ABC) andcomparing the production cost of conventional methods used by companies witha method of Activity Based Costing (ABC). In applying traditional methodscompanies are using one trigger of the cost (cost driver) just the production unitwhile in the Activity Based Costing method is used several hours a trigger thatis the cost of machinery, production units, and the number of components. Tothe authors try to give suggestions that the company is reviewing the use ofconventional methods and began to consider using Activity Based Costing(ABC) in the calculation of basic price to get the Cost of Production is moreappropriate.