Academia Open
Vol 4 (2021): June

Application Of Activity Based Costing Method To Determine The Cost Of Production

Ita Sri Mulyani (Universitas Muhammadiyah Sidoarjo)
Hadiah Fitriyah (Universitas Muhammadiyah Sidoarjo)

Article Info

Publish Date
14 Aug 2021

Abstract

To analyze the comparison of calculations with the Activity Based Costing Method. This research is designed as a descriptive analytical study, quantitative analysis, which is used in calculating the traditional method and the Activity Based Costing method, while qualitative analysis is used in analyzing the results of the two variables of the traditional method and the Activity Based Costing Method. detailed data in the form of production data during the current period. Based on the results of the analysis, both the Activity Based Costing Method resulted in lower costs. Therefore, the Activity Based Costing Method can be used as an alternative for companies in calculating the cost of goods manufactured which is good because this method is a method that calculates the real and detailed production costs.

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Journal Info
Academia Open
Website

Abbrev

acopen

Publisher

Universitas Muhammadiyah Sidoarjo

Subject

Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

Description

Academia Open is published by Universitas Muhammadiyah Sidoarjo published 2 (two) issues per year (June and December). This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This ...