PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ABC SEBAGAI PEDOMAN DALAM PENETAPAN HARGA JUAL (STUDI KASUS : PT DAHANA (PERSERO) TASIKMALAYA)

• Main Author: Aisyah, Teti
• Format: Theses
• Language: Indonesia
• Subjects: Manajemen umum
• Online Access: https://digilib.itb.ac.id/gdl/view/4615
• Institution: Institut Teknologi Bandung

<b>Abstract</b><p align=\"justify\"> <br /> <br /> One of determinant factors which leads to company\'s goal in competitive world is product price. In condition to achieve the excellent pricing policy, management needs accurate information about production cost as basic standart. Activity Based Costing (ABC) System is a tool or method that can help management to provide it.<p align=\"justify\"> <br /> The accuracy in ABC System occurs because of cost distribution based on the activities which consume resources in process of making the product. The system provides a more detailed informations on why and how cost cost occurs comparing with the tradisional system.<p align=\"justify\"> <br /> The object of this study is a- firm which produce explosive materilas. Explosives industry is one of government strategic industries, so the government give much interferences to this industry by his policies. In the global era, that condition give less benefit to the firul in surviving the industry competitiveness.<p align=\"justify\"> <br /> The firm still carried out with the tradisional system in determining its production cost, which allocated directly to each unit of product. Nevertheles the company still gain a regular profit as a result of selling prices which are much higher than the cost of cartridge emulsion products with ABC\' System approach.<p align=\"justify\"> <br /> According to the result, it can be concluded that the recent cost allocation system gives the unit production costs seem lower for some products ang higher for the rest; than ABC\'s.<p align=\"justify\"> Distribution cost by ABC\'s will help management in making some managerial decisions, especially in pricing policy.