Peranan Activity Based Costing dalam Menghitung Cost Good Manufactured (COGM) secara Akurat: Studi Kasus pada CV "X" di Garut
Daftar Isi:
- This research aimed to give author knowledge about the role of Activity Based Costing (ABC) in calculating Cost of Good Manufactured (COGM) accurately and to compare both COGM that obtained from two different calculating system and to find out if that differentiation quite significant or not. The subject of this research is CV “X”, a garment company in Garut that produce shirts and pants. In doing this research, author use analysis descriptive method. The results show that there are significant differences in the calculation of two method, that equals Rp. 105.514.270,00 (undercosted). It shows that the use of Activity-based costing will produce more accurate COGM information.