IMPLEMENTASI ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA FURNITURE

Abstrak

Method at calculating the cost of production is very important in manufacturing companies, one of them is a companies engaging in the furniture sector. This is because calculation the cost of production related to the determination the sells prices of the products. Technological developments also grow up very fast, so this some human work can be replaced by application system, such as calculation the cost of production. The method of calculating the costs of productions manually cannot optimally calculate the required cost. One of the good ideas is the applications of activity based costing in determining the selling price of furniture. With the implementation of activity based costing in calculate the cost of production, companies can get the maximum profit.