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All Journal Research in Accounting Journal
Isneli, Yeni
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Economics, Econometrics & Finance

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ANALISIS PERBANDINGAN METODE BIAYA TRADISIONAL DAN METODE ACTIVITY BASED COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA MIKRO KECIL MENENGAH TOKO KARYA OLI Nur Wulanda, Elvira; Isneli, Yeni; Juliano, Michel
Research in Accounting Journal (RAJ) Vol. 3 No. 1 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i1.377

Abstract

Calculation of Cost of Production is a calculation of all production costs that must be incurred to process a raw material to become finished goods or process services within a certain period of time. Considering the importance of calculating the cost of production, it has led to a new method in calculating the cost of production, known as the Activity-Based Costing (ABC) System. Toko Karya Oli currently still uses the traditional system in determining its cost. Based on the results of the study, the following conclusions can be drawn: Activity Based Costing is an accounting method that calculates each cost incurred in each activity with a different allocation for each activity. ABC is more focused on costs on products that are sourced from the process during production. While the traditional calculation method is a calculation based on the stage of production of goods in each unit. Calculation of the cost of production using the Activity Based Costing method provides a large profit calculation compared to using traditional calculation methods. This is because the Activity Based Costing method calculates every detail issued with a different allocation for each activity.
Co-Authors Juliano, Michel Nur Wulanda, Elvira