PERAN ACTIVITY BASED COSTING UNTUK MENETAPKAN HARGA POKOK PRODUK YANG AKURAT
ABSTRACT: Determination of
accurate product cost is very important for comanies to set prices. This leads
to the allocation of overhead cost
should be done
properly, the company
that markets more
than one kind
of product. Conventional methods that allocate costs
based on changes in the costs are not allocated according to the amount of
consumsption of each unit. Activity based costing methods by using the
allocation of overhead cost based on activities that cause costs seems more
appropriate to use. Activity based costing methods led to the allocation of
overhead cost is able to bring compliance cost of consumption for each product.
Benefits of activity based costing is causing the development of the discussion
that aims to provide an understanding of the role of activity based costing to
assign an accurate cost of the product.
Keywords: Activity Based
Costing, Cost Of Product
Penulis: LEVINA SUSANTO
Kode Jurnal: jpakuntansidd120064
