ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA PENGETAMAN KAYU PATHAYA INDAH MENGGUNAKAN SISTEM ACTIVITY BASED COSTING

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Nurul Aulia Rasya
Riskillah Falayati
Nasrullah Ihsan

Abstract

Activity Based Costing is an accounting method that calculates the costs incurred for each activity with different allocations for each activity. ABC is more focused on costs on products sourced from the process during production. By using this system, the company can reduce the cost distortion caused by traditional pricing that is still done traditionally, so that the price of the product issued can be more accurate. So, the results of this study will show the difference between traditional system calculations and Activity Based Costing.


 


 

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References

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