IMPLEMENTASI ACTIVITY BASED COSTING PADA USAHA MIKRO KECIL MENENGAH RUMAH MAKAN COBA RASA

Authors

  • Nadya Eka Putri Universitas Muhammadiyah Riau
  • Mutia Nabila Syafira Universitas Muhammadiyah Riau
  • Diva Nabillah Universitas Muhammadiyah Riau
  • Ikhbal Akhmad Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.37385/raj.v1i2.232

Keywords:

Activity Based Costing, Traditional Method, Cost Of Production

Abstract

The purpose of this study is to know and compare the underlying price calculations of a small medium microfinance using a traditional system of activity based costing. The research USES the subjects of taste homes and acquired objects is raw materials data, direct labor data and factory overhead. Whereas the data-collection technique used was observation and interview. The results of this study would conclude the most accurate system for calculating the cost of the subject of production and for figuring out which one could calculate profit more than the effort.

References

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Published

2021-05-05