Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Comsep : Jurnal Pengabdian Kepada Masyarakat
Winda Wardhani
universitas al-washliyah medan
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pelatihan Pengolahan Ikan menjadi Nugget di Desa Percut Kabupaten Deli Serdang Winda Wardhani; Zulaili Zulaili; Evida Rahimah; Antonius Managam Simamora
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.156 KB) | DOI: 10.54951/comsep.v2i2.104

Abstract

Businesses that want to continue to survive in the era of the Asian Economic Community must have the right decisions in determining production costs. Calculation of production costs has an important role in manufacturing companies because it will affect the selling price and can provide optimal profits for the company. Determination of the cost of goods manufactured is very important in the company as a basis for determining the cost of goods sold, so that it can compete with other companies. Activity Based Costing (ABC) system is a production cost calculation system based on the activities consumed by each product. The calculation of the cost of production at the Pelangi Bakery still uses manual calculations or the traditional system. Determination of the cost of production using the ABC system at the Sumber Rejeki bakery has not been able to determine the cost of production correctly because there are several obstacles. The result of calculating the cost of production per unit of the ABC system is greater than the traditional system.
Co-Authors Antonius Managam Simamora Evida Rahimah Zulaili Zulaili