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JIRA PENERAPAN METODE ACHVITY BASED COSTING SEBAGAI PERHITUNGAN HARGA POKOK UNTUK MEMBANTU PENENTUAN HARGA JUAL PRODUK PADA CV.SUPRA SEJAHTERA DI MOJOKERTO
Qualitative method is applied in this research, while the descriptive analysis with qualitative approach
is used as the data analysis technique since it gives explanation by comparing the data which is
obtained from the research to the existing theories. This research is meant to find out the
implementation product cost price by applying Activity Based Costing method and then it can be used
by the management of CV Supra Sejahtera as an alternative to determine of the establishment of
product cost price.
The researcher recommends that the CV Supra Sejahtera should apply the calculation of production
cost price with the Activity Based Costing method since it gives accurate information about the
production cost in accord with the determination of product cost price which can be used as a
foundation in determining the product cost price.
Keywords: Activity Based Costing System, Cost Plus Pricing and Determining Selling Price.
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