Analysis Calculation Cost Of Production Method Using The Pd Activity Based Costing. William Food

EKA PUTRA PARDAMEAN

Abstract


Cost of production is one important element
in the manufacturing companies that can assist in deter-
mining the issue price of the product. PD. Food William
calculating the cost of production using conventional
methods to determine the selling price of its products.
After performing the calculation of Cost of Production
analysis by using method of Activity Based Costing writer
can draw the conclusion that by using method of Activity
Based Costing, Cost of products for soy sauce products
having over cost, soy sauce products having over cost of
sh and soy products have cost under for. This is due to
the consumption of dierent activities. In the conventional
method considers only one type of activity on the BOP
with the cost driver is the number of production units,
while the method of Activity Based Costing assume more
than one type of activity with seven cost drivers is the unit
of production, direct labor hours, machine hours, hours of
inspection, the number of shipments, round production and
the building area. So the method of Activity Based Costing
is more accurate in calculating the cost of production.
With the method of Activity Based Costing, production
costs can be calculated accurately by charging activity
is the source of the cost to the factory overhead costs.
Activity Based Costing method will be very useful to
analyze the activity which does not add value to certain
products so that companies can save costs and improve
production quality.

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