Penerapan Metode Activity Based Costing untuk Menentukan Harga Pokok Produksi (HPP)

Ar Ridho, Insan and , Ir. Hafidh Munawir, S.T., M.Eng (2019) Penerapan Metode Activity Based Costing untuk Menentukan Harga Pokok Produksi (HPP). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

CV. Ngeromboko is a company that moves in the textile sector, where the output of the company is washlab, towels and ikhram. sales system at this company is make to order where the company will produce goods when there is an order. Therefore companies must prepare raw materials before making the production process. An increase in raw material prices that cannot be predicted will have an impact on the increase in the cost of production, so that it will also cause an increase in the selling price of products. Cost of production (HPP) is a collection of various costs in the production process from raw materials to products. Every company has a goal that is to get profits from the sale of its products, to obtain these objectives the company must pay attention to the steps in determining HPP. This study uses the traditional method, activity based costing (ABC) to determine HPP, in addition to that the researcher also calculates the results of sales and production processes or variable costs then the research also determines the sensitivity analysis of raw material costs and labor costs.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Metode ABC, Harga Pokok Produksi, Metode Tradisional
Subjects: T Technology > TS Manufactures
Divisions: Fakultas Teknik > Teknik Industri
Depositing User: INSAN AR RIDHO
Date Deposited: 04 Oct 2019 03:43
Last Modified: 04 Oct 2019 03:43
URI: http://eprints.ums.ac.id/id/eprint/77851

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