ANALYSIS CALCULATION OF COST PRODUCTION USING ACTIVITY METHOD BASED COSTING AT NALCO INDONESIA FIRM

ESTHER MAGDALENE

Abstract


ctivity Based Costing, PT. Nalco Indonesia AB-
STRACT : Cost of production is one important element in
the manufacturing companies that can assist in determining
the issue price of the product. PT. Nalco Indonesia calcu-
lating the cost of production using conventional methods
for determining price j UAL uknya prod. After perform-
ing the calculation of Cost of Production analysis by us-
ing method of Activity Based Costing author can draw the
conclusion that by using method of Activity Based Cost-
ing, Cost of product to product over-cost CHE experience,
suered under FNB product cost, product cost under INS
experience, product mfg experience over cost, suered un-
der PRM product cost, product cost under PWR experi-
ence and product PR experience under cost. This is due
to the consumption of dierent activities. In the conven-
tional method considers only one type of activity in the
BOP, while the method of Activity Based Costing assume
more than one type of activity. So the method of Activ-
ity Based Costing is more accurate in calculating the cost
of prod uksi. 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 cer-
tain products so that companies can save costs and improve
production qualit

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