Penentuan Harga Pokok Produksi Dengan Metode Activity Based Costing Pada Perusahaan Roti Ceria Kabupaten Jember

Lestari, Intan Puji (2016) Penentuan Harga Pokok Produksi Dengan Metode Activity Based Costing Pada Perusahaan Roti Ceria Kabupaten Jember. Undergraduate thesis, Politeknik Negeri Jember.

[img] Text (Abstract)
7. ABSTRACT.pdf - Submitted Version
Available under License Creative Commons Attribution Share Alike.

Download (7kB)
[img] Text (Bab 1 Pendahuluan)
BAB 1 PENDAHULUAN.pdf - Submitted Version
Available under License Creative Commons Attribution Share Alike.

Download (20kB)
[img] Text (Daftar Pustaka)
DAFTAR PUSTAKA.pdf - Submitted Version
Available under License Creative Commons Attribution Share Alike.

Download (9kB)
[img] Text (Skripsi Full)
Skripsifull 6.pdf
Restricted to Registered users only

Download (2MB)

Abstract

This research was done in Roti Ceria Business, Jember Regency. The object of this research was the whole products produced by the company. This research has three main purposes. First, it was intended to explain the main cost of a production by using conventional method to the company. Second, this research explained the main cost of production through Activity Based Costing method in Roti Ceria Business. Third, this study aimed at explaining which method which is best used in determining the main cost of production in Roti Ceria Business. The result of this research was (a) among 14 products, it was revealed that the price obtained from conventional method was higher than the one acquired by using Activity Based Costing method. (b) among 14 products, it was revealed that the price obtained from Activity Based Costing method was lower, accurate, and exact if compared with the conventional system. (c) Determining the main cost of production by using Activity Based Costing method was more efficient since the overhead charges in Activity Based Costing method was customized with the activities done during the process of production so that it created more accurate and efficient main cost of production than conventional system did.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDK
Thesis advisorAmbarkahi, Ratih Puspitorini YektiNIP197607052001122001
Subjects: 550 - Rumpun Ilmu Ekonomi > 570 - Ilmu Manajemen > 576 - Manajemen Industri
Divisions: Jurusan Manajemen Agribisnis > Prodi D4 Manajemen Agroindustri > Tugas Akhir
Depositing User: Sri Supriyatiningsih
Date Deposited: 13 Mar 2026 01:50
Last Modified: 13 Mar 2026 01:51
URI: https://sipora.polije.ac.id/id/eprint/54996

Actions (login required)

View Item View Item