ANALISIS IMPLEMENTASI ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA DIAN JATI MEBEL
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Maria Avila Ndese(1*)
Fakultas Ekonomi dan Bisnis Universitas Nusa Cendana
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Minarni A. Dethan(2)
Fakultas Ekonomi dan Bisnis Universitas Nusa Cendana
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Nikson Tameno(3)
Fakultas Ekonomi dan Bisnis Universitas Nusa Cendana
(*) Corresponding Author
Abstract
The aim of this research is to determine the cost of production at Dian Jati Mebel based on the Activity Based Costing method. Data collection techniques used in this research include observation, interviews and documentation methods. The data analysis method used in this research is a quantitative descriptive method. Quantitative descriptive analysis techniques are carried out by analyzing financial data obtained from the company. Data analysis was carried out using the Activity Based Costing method to calculate production costs. Based on research results, Mabel Dian Jati still uses traditional methods in determining production costs. Therefore, an activity-based costing method is needed to support Dian Jati Mebel's decision making and help determine production costs accurately.
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