Perbandingan Metode Konvensional Dengan Activity Based Costing Berdasarkan Akurasi Penentuan Overhead Dalam Perhitungan Cost of Goods Manufactured Pada PT Multi Rezekitama
| Main Authors: | Martusa, Riki, Mariam, Siti |
|---|---|
| Format: | Article PeerReviewed Book |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://repository.maranatha.edu/1714/1/Perbandingan%20Metode%20Konvensional%20dengan%20Activity%20Based%20Costing.pdf http://repository.maranatha.edu/1714/ |
Daftar Isi:
- The study compares conventional method and activity based costing according to overhead establishment accuracy in cost of good manufactured at PT Multi Rezekitama." It is an organization with specialization in manufactures especially paint product, such as color paint, varnish, and flinkote. The research method used is descriptive analysis and comparative. The first is arranged by collecting and analyzes data of cost and actual management activity; meanwhile the later one had comparison characteristic in assessment conventional method of management with activity based costing from author suggestion. The study aimed to find out overhead cost accuracy resulting in cost of good manufactured calculating result from every paint products. Activity based costing is a calculating system cost of good manufactured representing a comprehensive overhead cost investigation according to the activity consumed by product. It is result in cost of good manufactured more accurate. Meanwhile a conventional system resulting in cost of good manufacturing with distortion as there is mistake in determine of overhead cost with considering only volume. The result of research shows that each products of colour paint experience overcosted about 21% but varnish, and flinkote experience undercosted about 7%. Therefore, it is concluded that calculation with activity based costing system method can yield cost of good manufactured with high accuracy.