Comparative Analysis of Calculation Cost of Production Method Conventionally With the method of Activity Based Costing in PD Fikano

M. Lukman Hadi

Abstract


Scientic writing is about the calculation of Cost
of Production with Conventional Method and Method of
Activity Based Costing (ABC) in PD Fikano. The develop-
ment of an increasingly tight economy today requires com-
panies to survive, then the manager should have a plan and
choose the method that works best for the future survival
of PD Fikano by comparing the two methods. The author
conducted interviews in person and book - a book to know
and obtain the necessary data. From these data and after is
calculated by comparing the conventional method with the
method of Activity Based Costing (ABC), the authors con-
clude that the best method is a method of Activity Based
Costing (ABC). Method of Activity Based Costing (ABC)
is suitable for companies that produce more than one prod-
uct, by charging overhead costs in proportion to the rate
of resource consumption of each product that aects the
survival of the company in years to come.

Full Text:

Full Paper

Download File : 12608-35517-1-PB.pdf aneka ragam manfaat dan khasiat sejuta manfaat artikel unik sejarah kerajaan