Irnawan, Indra (2011) Penerapan Activity-Based Costing Untuk Menghitung Harga Pokok Pembangunan Ruko, Rumah Tinggal, Dan SMIP (Studi Kasus CV "X"). S1 thesis, STIE Indonesia Banking School.
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Abstract
This research is aimed to explore the influence using ABC costing method and tradisional method to determine the cost of production on industry real estate. the cost of production is determined from the materials budget, direct labor costs and overhead costs.The Cost Object is from project CV “X” are consultan and constructing companies which also build any property based in Jakarta. The Cost Object is from project CV “X” which is build in 2009. The outcome of the research concludes / shows by using ABC method, the acquisition cost of the project can become more reasonable when compared with traditional methods.This happens because the difference between the allocation of overhead costs of each method.And the Gross profit earned by companies using the ABC method can be judged more reasonable when compared with traditional methods. Keywords: ABC method, tradisional method, overhead costs
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Deli Apsa |
| Date Deposited: | 01 Sep 2020 06:24 |
| Last Modified: | 01 Sep 2020 06:24 |
| URI: | http://repository.ibs.ac.id/id/eprint/1182 |
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