Academia Open
Vol 4 (2021): June
Business and Economics

Application Of Activity Based Costing Method To Determine The Cost Of Production
Penerapan Metode Activity Based Costing Untuk Menentukan Harga Pokok Produksi


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  • Ita Sri Mulyani,
  • Hadiah Fitriyah*
Ita Sri Mulyani
Universitas Muhammadiyah Sidoarjo, Indonesia
Hadiah Fitriyah
Universitas Muhammadiyah Sidoarjo , Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.4.2021.1974
Published August 14, 2021
Keywords
  • Production costs,
  • traditional methods,
  • Activity Based Costing methods
How to Cite
Mulyani, I. S., & Fitriyah, H. (2021). Application Of Activity Based Costing Method To Determine The Cost Of Production . Academia Open, 4, 10.21070/acopen.4.2021.1974. https://doi.org/10.21070/acopen.4.2021.1974

Copyright (c) 2021 Ita Sri Mulyani, Hadiah Fitriyah

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

To analyze the comparison of calculations with the Activity Based Costing Method. This research is designed as a descriptive analytical study, quantitative analysis, which is used in calculating the traditional method and the Activity Based Costing method, while qualitative analysis is used in analyzing the results of the two variables of the traditional method and the Activity Based Costing Method. detailed data in the form of production data during the current period. Based on the results of the analysis, both the Activity Based Costing Method resulted in lower costs. Therefore, the Activity Based Costing Method can be used as an alternative for companies in calculating the cost of goods manufactured which is good because this method is a method that calculates the real and detailed production costs.

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