Analisis Perhitungan Harga Pokok Produksi Pada PT. ACB Menggunakan Metode Activity Based Costing

Authors

  • Suryawati Suryawati Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau, Indonesia
  • Tasya Rezki Pebriyana Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau, Indonesia
  • Velia Firsty Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau, Indonesia

DOI:

https://doi.org/10.31004/jptam.v5i2.1372

Keywords:

Harga Pokok Produksi, Activity Based Costing

Abstract

Penelitian ini memfokuskan perhatian pada penentuan harga pokok produksi dengan menggunakan metode activity based costing dengan tujuan menentukan hasil yang lebih akurat dan tidak menimbulkan distorsi biaya. Penelitian ini dilakukan karena metode activity based costing merupakan perbaikan dari metode akuntansi biaya tradsional. Penelitian ini diharapkan dapat memperbaiki ketepatan perhitungan biaya produk, yang secara signifikan memperbaiki pengambilan keputusan pihak manajemen PT ACB.

References

Nurfatimah rahmadani (2016) penentuan harga pokok produksi pembangunan rumah dengan menggunakan metode Activity Based Costing. Retrieved from

https://repositori.uin-alauddin.ac.id/558/1/NURFATIMAH%20RAHMADANI.pdf

Lutfi,Maulana,Suryani,Linda (2020) Analisis Penerapan Activity Based Costing Dalam

Penentuan Harga Pokok Produk Pada Ud. Bersama. Retrieved From https://jptam.org/index.php/jptam/article/download/503/447

Rasya,Falayati,Ihsan (2021) Analisis Perhitungan Harga Pokok Produksi Pada Pengetaman Kayu

Pathaya Indah Menngunakan Sistem Activity Based Costing. Retrieved From https://journal.yrpipku.com/index.php/raj/article/view/229

Nadya, Mutia, Diva, Ikhbal (2021) Implementasi Activity Based Costing Pada Usaha Mikro Kecil Menengah Rumah Makan Coba Rasa. Retrieved From https://journal.yrpipku.com/index.php/raj/article/view/232/162

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Published

21-07-2021

How to Cite

Suryawati, S., Rezki Pebriyana , T., & Firsty , V. (2021). Analisis Perhitungan Harga Pokok Produksi Pada PT. ACB Menggunakan Metode Activity Based Costing. Jurnal Pendidikan Tambusai, 5(2), 3198–3202. https://doi.org/10.31004/jptam.v5i2.1372

Issue

Vol. 5 No. 2 (2021): 2021

Section

Articles of Research

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License

Copyright (c) 2021 Suryawati Suryawati, Tasya Rezki Pebriyana , Velia Firsty

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