ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI ROTI GORENG MENGGUNAKAN METODE TRADISIONAL DENGAN METODE ACTIVITY BASED COSTING (ABC) PADA UD LAKSANA HATI

Melinawat (Program Studi Akuntasi Fakultas Ekonomi Universitas Krisnadwipayana)
Diana Gustinya (Prodi Akuntansi Fakultas Ekonomi Universitas Krisnadwipayana)

Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA

This research was conducted at UD Laksana Hati, having its address at Kp. Kebon Kopi RT. 004 RW. 006 Karang Asih Village, Kec. North Cikarang Bekasi Regency. The purpose of this study was to determine the calculation of the cost of fried bread production using traditional methods carried out by the company and compare it with the method of Activity Based Costing. Data collection techniques used are observation and documentation while the analysis method uses descriptive qualitative analysis. From the results of the research that has been done, it turns out the calculation of the cost of fried bread production using Activity Based Costing method is more accurately used by companies to obtain the desired profit compared to using traditional methods.