dc.contributor.author | ONI FERIKA | |
dc.date.accessioned | 2014-01-16T10:31:25Z | |
dc.date.available | 2014-01-16T10:31:25Z | |
dc.date.issued | 2014-01-16 | |
dc.identifier.nim | NIM050810391035 | |
dc.identifier.uri | http://repository.unej.ac.id/handle/123456789/15454 | |
dc.description.abstract | Business environment has changed a lot. Competition becomes more
competitive in which each company has experienced a paradigm change in the
way of thinking. The paradigm change is stimulated by a final objection of
business. The objection is to get profit or rich. The profit will be used to preserve
and expand the business.
The change of economic environment requires a change on conventional
cost accounting because of its irrelevancy. Activity Based Costing (ABC) System
appears as an effort to decrease the weaknesses of traditional management
accounting. ABC System is a assignment method toward a product based on the
activities in the company. The approach is the product which is produced by the
company needs activities. Then, the activities consume resources that influence
the cost.
The research objection is to know whether ABC System can show the
increasing of overhead cost accuracy in order to get more valid measurement on
cost of good production at PT. Sumber Yalasamudra The methods of collecting
data are by interviewing and documenting. The data are analyzed by using
conventional and ABC system, and then its accuracy will be compared.
The research shows that conventional cost accounting which is done by PT.
Sumber Yalasamudra produces the differences toward ABC System. The
differences are 40.752.319 rupiahs on production cost price of sardines product,
43.919.453 rupiahs on codliver oil , and 84.781.667 rupiahs on fish meal. The implementation of ABC System in deciding the production cost price
shows that the result of the overhead billing is more accurate than conventional
cost accounting which is done by PT. Sumber Yalasamudra By implementing ABC
System, hopefully it can help the Management at PT. Sumber Yalasamudra in
making a right decision. | en_US |
dc.language.iso | other | en_US |
dc.relation.ispartofseries | 050810391035; | |
dc.subject | ABC System, Conventional Cost Accounting, Cost of Good Production. | en_US |
dc.title | PENERAPAN SISTEM ACTIVITY BASED COSTING UNTUK MENINGKATKAN AKURASI PEMBEBANAN BIAYA OVERHEAD ( Studi Empiris pada Perusahaan Manufaktur PT. Sumber Yalasamudra ) | en_US |
dc.type | Other | en_US |