Analisis Perbandingan Metode Activity - Based Costing (ABC) Dan Metode Traditional Cost Accounting (TCA) Untuk Menentukan Harga Pokok Produksi (HPP) Pada UKM. XYZ

PENRI, YUDIS (2024) Analisis Perbandingan Metode Activity - Based Costing (ABC) Dan Metode Traditional Cost Accounting (TCA) Untuk Menentukan Harga Pokok Produksi (HPP) Pada UKM. XYZ. Tugas Akhir (S1) - thesis, Universitas Bakrie.

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Abstract

This study compares the Traditional Cost Accounting (TCA) and Activity Based Costing (ABC) methods in calculating the Cost of Goods Manufactured (COGM) at XYZ. SME. The results indicate that the TCA method experiences price distortion, where Product A and Product D are over-costed, while Product B and Product C are under-costed. The average monthly profit obtained by XYZ SME using the TCA method is Rp. 13,250,000.00. Conversely, the calculation of COGM using the ABC method shows more accurate COGM values, with an average monthly profit of Rp. 15,020,167.00. A comparative analysis of COGM between the two methods reveals that the ABC method provides more efficient results, with a higher monthly profit of Rp. 1,770,167.00 or 2.73% compared to the TCA method.

Item Type:	Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords:	Traditional Cost Accounting, Activity Based Costing, Harga Pokok Produksi, UKM, distorsi harga, over costing, under costing
Subjects:	Costs, Industrial Thesis > Thesis (S1)
Divisions:	Fakultas Teknik dan Ilmu Komputer > Program Studi Teknik Industri
Depositing User:	Yudis Penri
Date Deposited:	02 Sep 2024 08:11
Last Modified:	02 Sep 2024 08:11
URI:	https://repository.bakrie.ac.id/id/eprint/10358

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