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All Journal Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal)
DARMONO
Universitas Muhammadiyah Berau
Economics, Econometrics & Finance

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ANALISIS PERHITUNGAN HARGA POKOK PRODUK JASA SERVICE PADA PADA CV BUNGA HARAPAN MOTOR DARMONO
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 6 No 2 (2022): Oktober
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.435 KB) | DOI: 10.35915/accountia.v6i2.721

Abstract

ABSTRAK Tujuan penelitian ini untuk mengetahui harga pokok produk jasa service dengan menggunakan metode Time Driven Activity Based Costing (TDABC) pada CV Bunga Harapan Motor. Hasil penelitian menunjukkan penerapan harga pokok terhadap jasa service dengan metode Time Driven Activity Based Costing memberikan kejelasan informasi terkait semua biaya yang telah dikeluarkan perusahaan dalam pelaksanaan aktivitas perusahaan dalam hal ini jasa service di CV Bunga Harapan Motor. Selisih antara jumlah harga jasa terhadap perhitungan perusahaan dan menggunakan metode time driven activity based costing sebesar Rp 7.498.578. ABSTRACT The purpose of this study was to determine the cost of service products using the Time Driven Activity Based Costing (TDABC) method at CV Bunga Harapan Motor. The results of the study show that the application of cost of goods to services using the Time Driven Activity Based Costing method provides clear information regarding all costs incurred by the company in carrying out company activities, in this case services at CV Bunga Harapan Motor. The difference between the total price of services to the company's calculations and using the time driven activity based costing method is IDR 7,498,578.
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