Implementation of Activity-Based Costing Method in Calculating Production Cost of Coffee Powder Manufacturing Company In Aceh

BZ, Fazli Syam and Iskandarsyah, Iskandarsyah and Dinaroe, Dinaroe and Muharrozaq, Muhammad (2019) Implementation of Activity-Based Costing Method in Calculating Production Cost of Coffee Powder Manufacturing Company In Aceh. In: IGC 2018, 3-5 October 2018, Banda Aceh, Indonesia.

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Abstract

The purpose of this research is to study how the calculation and comparing the application of the traditional system method with the Activity Based Costing system method in the coffee manufacturing industry in Aceh. The result of the calculation can be concluded that the comparison cost between the calculation of the cost of goods produced by the traditional system and the calculation of the price of staple goods production has difference price amount in PT. Indo Cufco about Rp.603/kg (undercost), CV. Kupi Lampineung Rp.4.004/kg (undercost), UD. Kupi Teungku Aceh Rp.60,42/kg (overcost), UD. Degood Gayo Coffee Rp.3.042,6/kg (overcost), and UD. Raya Coffee Arabica Rp.9/kg (undercost).

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: cost of goods manufactured traditional method activity based costing
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 28 Oct 2021 11:00
Last Modified: 28 Oct 2021 11:00
URI: https://eprints.eudl.eu/id/eprint/7985

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