PENENTUAN HARGA PENJUALAN PRODUK TEH HIJAU MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC)
| Main Author: | Masitoh, Masitoh |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3883/1/Penentuan%20harga%20penjualan%20produk%20teh%20hijau%20menggunakan%20metode%20activity%20based%20costing%20%28ABC%29I.PDF https://eprints.untirta.ac.id/3883/ |
Daftar Isi:
- DETERMINATION OF THE OVERHEAD COSTS OF GREEN TEA PRODUCT USING METHOD OF ACTIVITY BASED COSTING ( ABC ) 1,2,3 Masitoh 1 , Hadi Setiawan vii 2 , Sirajuddin 3 Department Of Industrial Engineering Faculty Of Engineering University Of Sultan Ageng Tirtayasa ABSTRACT CV X is a company engaged in the sale of bottled green tea, Considerable potential marketing opportunities and promising marketing system because X is a CV direct selling system, which is working with Vocational high school, but in terms of the company's financial management needs improvement, because the financial record-keeping is still manually and still rarely done. In addition to price competition between other companies must be the Foundation of the company in the conduct of business competition with an accurate cost calculation and one alternative is through the application of analysis system of Activity Based Costing. This study aims to compare the sales price calculation of the results using the method of Activity Based Costing and applied methods and company. Activity based costing is one method of determining the best products that imposes costs the overall costs into company with activities are consuming resources to trigger the cost ( cost driver ). Based on the results of the data processing, the sales price using the ABC method of Rp 62.946.666,67 (for DKI Jakarta and Banten Province) and Rp 120.537.833 .33 (West Java province) while the method applied companies generate $ 61.161.500 fare (for DKI Jakarta and Banten Province) and Rp 122.323.000 for entrance ticket (for the province of West Java), which indicates that the ABC method generates the sales price is lower than the applied method of distribution for the company to West Java province. The results are based on data obtained in the period April-May 2013. Keywords: activity based costing, the sale price, the inflicting costs activity, cost driver.