Monicha Safira Chaerunisa
Politeknik Negeri Sriwijaya

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PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENETAPAN HARGA JUAL PRODUK Monicha Safira Chaerunisa; Aladin Aladin; Sarikadarwati Sarikadarwati
EKSISTANSI Vol. 10 No. 02 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

In determining the selling price of each product, the FAR Interest Depot only based on a certain estimated price without any calculation regarding the difference between the selling price and the cost of goods. The purpose of this study is to calculate the cost of goods manufactured accurately by using the Activity Based Costing (ABC) method to determine and determine the optimal profit in each product sale. The application of ABC for calculating the cost of production in determining the selling price, especially for Compost Fertilizer and Cement Flower Pot products. The data used in the form of primary data and secondary data. Data collected by means of observation and interviews. By using ABC, the calculation results obtained are more accurate because they include all types of variables in determining the cost of production so that it is expected that the profit that can be generated from production is maximized
Rekomendasi Penentuan Harga Pokok Produksi Berbasis Activity Based Costing Rita Martini; Monicha Safira Chaerunisa; Sarikadarwati Sarikadarwati; Kiagus Zainal Arifin; Sulaiman Sulaiman
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 5 No 2 (2022): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v5i2.2068

Abstract

Memperhitungkan harga pokok produksi yang akurat sangat diperlukan untuk mengetahui dan menentukan perolehan laba yang optimal dalam setiap penjualan produk. Salah satu alternatif perhitungan tersebut menggunakan metode Activity Based Costing (ABC). Penerapan metode ini akan mampu memperbaiki mutu pengambilan keputusan, memungkinkan manajemen melakukan perbaikan aktivitas secara terus menerus untuk mengurangi biaya overhead, serta memudahkan dalam penentuan biaya relevan. Dalam penentuan harga jual setiap produk, Depot Bunga FAR hanya berdasarkan taksiran harga tertentu tanpa adanya perhitungan yang pasti terkait selisih antara harga jual dan harga pokok. Data dikumpulkan dengan cara observasi dan wawancara. Dengan menggunakan ABC, hasil perhitungan yang didapat lebih akurat karena memasukkan semua jenis variabel dalam menentukan harga pokok produksi sehingga diharapkan laba yang dapat dihasilkan dari produksi lebih maksimal.