Penerapan Activity-Based Costing dalam Menentukan Harga Pokok Produk yang Lebih Akurat pada CV. Agro Duta
Daftar Isi:
- To be able to always survive in an increasingly tight business competition, business entities strive to always develop ourselves, both in terms of quality, quantity and the improvement and enhancement in the determination of production cost. CV. Agro Duta is located on Jl. Paralon I No.12 Bandung, where the company is engaged in the production of compost. In the CV. Agro Duta this cost calculation is less accurate and good products, so the identification of production costs, the activities of the company, and then allocate the costs based on actual consumption of each product. In the writing of this final task, for determining the cost of the product which is more accurate in the CV. Agro Duta, implemented Activity-Based Costing (ABC). Activity-Based Costing is a method of determining the cost of the search cost to the activity, then to product. ABC overcome the distortion problem is to analyze the cost elements are appropriately allocated to a particular product costs not directly relating to the product (particularly overhead costs). Basically every component of overhead costs caused by events, since each product must be burdened with overhead costs in proportion to the activity that caused those costs. So the distortion can be overcome by production costs that are not directly related to the used of an intermediate product that is activities to charge these costs to products. With the achievement of this theory, the expected CV. Agro Duta can determine more accurate product cost price for all products produced.