Ilomata International Journal of Tax and Accounting
Vol 1 No 4 (2020): October 2020

Application In Activity Based Costing (ABC) Calculation of Home Development Cost

Prasetyo, Hendra Dwi (Unknown)
Rahardjo, Kusuma Adi (Unknown)
Supriadi, Iman (Unknown)
Kusmayati, Nindya Kartika (Unknown)
Moh Wahib (Unknown)

Article Info

Publish Date
30 Sep 2020


Activity based costing (ABC) is an improved system of the traditional one. This system is calculating costs that provide accuracy and relevance in allocating overhead costs. This system has an overall cost tracking compared to traditional systems. This research uses a descriptive method of case study approach, which can describe the existence of a variable, symptom or condition. Using this method adjusts the ability to answer the problem under study and hopes to be able to provide clear results and answers. The results of the calculation of housing construction cost using the ABC system on housing in Sidoarjo are able to describe results more accurately and do not cause distortion of costs.

Copyrights © 2020

Journal Info





Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences


Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...