Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi
Helde Lidiani
Fakultas Ekonomi, Universitas Katolik Santo Thomas Medan
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
ALOKASI BIAYA OVERHEAD PABRIK BERDASARKAN ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA ANDRA BAKERY MEDAN Helde Lidiani
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 1 April 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.104 KB) | DOI: 10.54367/jimat.v1i1.1813

Abstract

This study aims to determine and analyze how the allocation of factory overhead costs based on activity based costing in determining the cost of production at Andra Bakery Medan. The population in this study is data regarding costs related to the Cost of Production, namely direct processing data and factory overhead costs at Andra Bakery Medan from the year it was founded until 2020. The research sample in this study was direct processing data and factory overhead costs at Andra Bakery Medan in 2020. The data analysis technique in this study is a descriptive analysis method.Based on the results of the analysis and evaluation, it can be concluded that the cost of production per unit with the traditional method for banana bread is Rp. 1,090, for brown bread is Rp. 1,179, and for srikaya bread is Rp. 1,212. While the cost of production per unit using the activity based costing method, different results were obtained for banana bread of Rp. 1,084, for brown bread of Rp. 1,172, and srikaya bread of Rp. 1,229. This difference is caused because in the traditional method the overhead costs for each product are only charged to one cost driver, namely the number of production units. Meanwhile, in Activity Based Costing, overhead costs for each product are charged to 3 cost drivers, namely the number of production units, direct working hours, and area
Co-Authors