Activity Based Costing System For Determination Of Cost Of Goods Charged
Abstract
Deciding cost of goods more accurate to use activyty bassed costing system . The purpose of this research is describing and analising of deciding cost of manufactured goods based on activity based costing system. Object in this research is cost that focus in activity of small-medium enterprises batik at Griya Batik Mas Pekalongan to decide allocation basic material cost, labor cost, and overhead manufactured cost that charge to product. The research design was descriptive explorative research that aims to reveal and explain in depth about a particular variable. The result of this research is about deciding cost of goods manufactured based on activity based costing system at written batik amount IDR 162.144/unit difference IDR 1.581/unit undercost than conventional system. Stamp batik amount IDR 49.785/unit overcost than conventional system. Combinations batik (written and stamp) amount IDR 47.818/unit undercost than conventional system and candle printing batik amount IDR 40.275/unit overcost than conventional system. The conclusion in this research is implementation of activity based costing system to decide cost of goods manufactured batik already appropriate because distribution of cost that allocation based on stimulating cost and resource consumed by each product. Hoping for the next researcher is used other object research, and not only focus on manufactur company.
Keywords: Material Cost, Labor Cost and Overhead, Activyty Based Costing System
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