Text

ANALISIS PENERAPAN ACTIVITY BASED COSTING (ABC) PADA PENETAPAN HARGA JUAL PRODUK PADA INDONESIAN PUBLISHING HOUSE

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT Application of ABC Costing Analysis on Product Selling Price Setting In Indonesian Publishing House By Edwin Habeahan The purpose of this study was to determine the benefits of implementing ABC costing system in the company . Is using the ABC can make a more accurate charging so it can help the company to bring more profit to the company . In the process of this research , the writer uses descriptive method to process the data , by collecting data from the company directly and process it so as to generate the information needed to analyze the problem . And based on the results of research that has been done on IPH , it can be seen that by using ABC costing managed to make loading overhead and determining the selling price lower than the previous method . And based on the results of calculations by the author found that the imposition of overhead charged to book Sehat Tanpa Daging with the normal method is Rp . 21,580,674 while the ABC costing method to Rp . 4,459,902.96 and also in setting the selling price of the book " Sehat Tanpa Daging " of perbukunya calculated for Rp 157,000 to Rp 138,000 ABC Costing . From the calculation above can be concluded that by using the ABC Costing will provide more accurate results in charge the amount of overhead and setting the selling price of the product.