Redirigiendo al acceso original de articulo en 23 segundos...
Inicio  /  Jurnal Accountability  /  Vol: 4 Núm: 2 Par: 0 (2015)  /  Artículo
ARTÍCULO
TITULO

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING (ABC) PADA UD. CELLA CAKE DAN BAKERY MANADO

Jimmy Kamasih    
David. P. E. Saerang    
Lidya Mawikere    

Resumen

Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So that with Activity Based Costing can present carefully the information of cost product and accurately to the interests of management and comparing the cost calculation of production by using traditional methods and Activity Based Costing (ABC) at UD. Cella Cake and Bakery Manado. The purpose of this study was to determine the cost calculation of production using traditional methods and Activity Based Costing (ABC). The research method used is descriptive method. The results showed that the cost calculation of production using Activity-Based Costing System provides results that are more expensive than traditional systems on Pizza Chicken Bread, Sausage Bread and donuts. Traditional systems provide greater profit than the Activity-Based Costing system, because the calculations with the traditional system using only one cost driver so make inefficiency costs and generate profit and irrelevant

 Artículos similares

       
 
Veybi Djoharam,Etty Riani,Mohamad Yani     Pág. 127 - 133
Pesanggrahan River has important role and function to support human life and ecosystem existing in river area. Daily human activities that utilize river water and then dispose the sewage/waste into Pesanggrahan River can decrease the air quality. This re... ver más

 
Santosa Raharjo,Santun R. P. Sitorus,Suwandi Suwandi     Pág. 26 - 35
The landuse change from paddy field to non-rice field in Java is increasing every year and this has an impact on the decreasing of national food security. Likewise the occurrence of land conversion of around 2,000 ha for the construction of Jatigede rese... ver más

 
Erni Yuniarti,Rinekso Soekmadi,Hadi Susilo Arifin,Bambang Pramudya Noorachmat     Pág. 44 - 54
Betung Kerihun National Park (TNBK) and Danau Sentarum National Park (TNDS) is one of the Conservation District that directly adjacent to neighboring Malaysia and as a form of Transboundary Conservation Area (TBCA) between Indonesia and Malaysia. This na... ver más

 
Ade Maya Saraswati     Pág. 151 - 161
Abstract: This research aims to analyse the effect of tax and tunnelling incentive to transfer pricing with good corporate governance as a moderating variable. This research focuses on all mining companies listed on the Indonesian Stock Exchange in the p... ver más
Revista: Jurnal Economia

 
Katherine Handayani Ubwarin,Christina Tri Setyorini,Icuk Rangga Bawono     Pág. 162 - 174
Abstract: This study aims to measure company size, company audit size, profitability, solvency and public ownership toward audit delay. It is an explanatory study with a quantitative approach. It selects transportation industries listed in Indonesia Stoc... ver más
Revista: Jurnal Economia