Peranan Actibity-Based Costing System dalam Menentukan Harga Pokok Produksi pada IKM Batik Manggur Probolinggo

Nugraheni, Alfiananda Dwi (2020) Peranan Actibity-Based Costing System dalam Menentukan Harga Pokok Produksi pada IKM Batik Manggur Probolinggo. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

In raid Economic Development, a entrepreneur must be faight well with their competitor such us on the selling price. The selling price influenced by cost of production. To find the cost of production can using by activity-based costing and conventional system. As a middle industry, IKM Batik Manggur Probolinggo had used conventional system to find cost of production, but there are weaknesses to calculate. It is make undercosting and overcosting for cost of production. So, activity-based costing is one of the solution to calculated and analyse the function to find cost of production. This research showing that activity-based costing give acurat calculation and useable to find cost of production in the IKM Batik Manggur Probolinggo. Keywords: activity-based costing, conventional system, cost of production

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ALFIANANDA DWI OKTORA NUGRAHENI
Date Deposited: 15 Aug 2020 09:21
Last Modified: 15 Aug 2020 09:21
URI: http://eprints.perbanas.ac.id/id/eprint/6925

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