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ANALISIS PERBANDINGAN PENERAPAN SISTEM TRADITIONAL COSTING DAN ACTIVITY BASED COSTING PADA PENETAPAN HARGA JUAL PADA INDONESIA PUBLISHING HOUSE

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ABSTRACT COMPARATIVE ANALYSIS THE IMPLEMENTATION OF TRADITIONAL COSTING AND ACTIVITY BASED SYSTEMSCOSTING ON SELLING PRICE IN INDONESIA PUBLISHING HOUSE Writer: Herman Simanjuntak Nim: 1432095 The purpose of this study was to determine the comparison of the implementation of traditional costing and activity based costing systems in determining the selling price in Indonesia publishing house. The research method used is descriptive method with the ratio data approach. Where the dependent variable is the selling price of the independent variable namely direct raw material costs, direct labor costs and factory overhead costs. in this study is the application of traditional methods and activity based costing. The data used in this study came from secondary data by obtaining data from the Indonesia Publishing House. Testing used in this study is to compare and analyze data. The data in this study are 3000 units of heart book that breathe strongly. The results showed that the cost of production of the Book of the Heart with a Breathe Relief with a traditional system produced a production cost of Rp. 105,670,755 (over cost) compared to the cost of production using an activity based costing system that was Rp. 99.795.577. This happens because of the imposition of different overhads. Keywords: Traditional Costing, Activity Based Costing, selling prices