ANALISIS PERBANDINGAN METODE BIAYA TRADISIONAL DAN METODE ACTIVITY BASED COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI PERUSAHAAN KONVEKSI FIRMAN

Authors

  • Rahmat Hidayat Universitas Muhammadiyah Riau
  • Delvia Wati Universitas Muhammadiyah Riau
  • Novrisa Ardila Universitas Muhammadiyah Riau
  • Hichmaed Tachta Hinggo S Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.37385/raj.v1i2.239

Keywords:

Comparison of Cost, Activity Based Costing, Traditional Cost

Abstract

Increased business competition in various fields is the basis of this research. Good cost control will provide effectiveness and efficiency in spending costs so that optimal profits can be obtained in the midst of increasing business competition. The research method is a descriptive analysis method. Data collection is done through interviews, library research, documentation, and internet searching. The results showed that the Word convection company was not suitable to use the activity based costing method because it showed a higher value than the traditional cost method with a difference in value of Rp 1,503,509.

 

References

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Malang, K., Carmelita, C. V., & Zahroh, Z. A. (2017). Analisis Activity Based Costing System Dalam Penentuan Harga Pokok Produksi Guna Menentukan Harga Jual Gula ( Studi Kasus pada PT . PG . Kebon Agung Unit PG . Kebon Agung Kecamatan Pakisaji. 48(1), 1–10.
Riwayadi. (2014). Akuntansi Biaya Pendekatan Tradisional dan Kontemporer. Jakarta: Penerbit Salemba Empat
Supriyono, R.A. (2000). Akuntansi Biaya 2; Perencanaan dan Pengendalian Biaya serta Pembuatan Keputusan, edisi kedua. Yogyakarta: BPFE.

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Published

2021-10-05

How to Cite

Hidayat, R., Wati, D. ., Ardila, N. ., & Tachta Hinggo S, H. . (2021). ANALISIS PERBANDINGAN METODE BIAYA TRADISIONAL DAN METODE ACTIVITY BASED COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI PERUSAHAAN KONVEKSI FIRMAN. Research in Accounting Journal (RAJ), 2(2), 68–73. https://doi.org/10.37385/raj.v1i2.239

Issue

Vol. 2 No. 2 (2021): RAJ (Research in Accounting Journal)

Section

Articles