Analisis Perbandingan Metode Tradisional dan Metode Activity Based Costing Dalam Penentuan Harga pokok Penjualan Pada Aisyah Cake Surabaya

ZUA, TASYA ANGELIN ENO (2023) Analisis Perbandingan Metode Tradisional dan Metode Activity Based Costing Dalam Penentuan Harga pokok Penjualan Pada Aisyah Cake Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Abstract

The Activity-Based Costing method is a method of determining Cost of Goods Sold (COGS) that can precisely measure resource consumption in each activity used in a production process of each product. The purpose of this study is to determine the application of the Activity Based Costing method in determining the cost of goods sold at Aisyah Cake Surabaya. This type of research is qualitative research. Data collection techniques in this study use two techniques, namely documentation techniques and literature studies. Based on the results of the discussion, the calculation of Cost of Goods Sold (COGS), Apem Cake, Layer
Cake, and Bolu Susu, using the Activity Based Costing method and traditional methods there are differences. The calculation of COGS with the Activity Based Costing method on apem cakes and milk sponges obtained higher results
compared to traditional methods or undercosting, while for layer cakes the calculation of COGS with the Activity Based Costing method obtained lower results compared to traditional or overcosting methods. This difference is caused by differences in the imposition of Factory Overhead Costs (BOP) on each product that are not right. Where in the traditional method only charges one cost driver. Meanwhile, by using the Activity Based Costing method, BOP is charged
to more than one cost driver so that the cost can be more precise.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Activity Based Costing Method, Traditional Method, Cost of Goods Sold
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Gaudens Dillalino
Date Deposited:	22 Aug 2024 07:39
Last Modified:	22 Aug 2024 07:39
URI:	https://repositori.ukdc.ac.id/id/eprint/1524

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