PENERAPAN ACTIVITY BASED COSTING (ABC) DALAM PENETAPAN TARIF JASA PENGIRIMAN PADA PT. KERTA GAYA PUSAKA BANJARMASIN
| Main Author: | Muhammad Rizki, Hanjarwo |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14407/ |
Daftar Isi:
- The purpose of this study was to describe the magnitude of Balikpapan, Palangkaraya and Sampit destination freight rates based on the application of activity based costing. The analysis technique used is to set the cost method based on activity based costing and compare freight rates by ABC at a rate that has been set by the company. The results of the analysis of research conducted showed that there are differences in the rate calculation ABC rate that has been set by the company. Based on calculations, the rate has been set by the company with the aim of Balikpapan, Palangkaraya and Sampit indicate that the rate is not accurate because the calculation by using the ABC show higher results than the rates set forth by the company. Keywords: Activity Based Costing (ABC), Determination of Tariff