ANALISIS PENETAPAN HARGA POKOK PRODUK PAKAN TERNAK HIJAUAN BERBASIS AKTIVITAS PADA PT. HDF. SURABAYA

Tjahjono, Wahjudi (2003) ANALISIS PENETAPAN HARGA POKOK PRODUK PAKAN TERNAK HIJAUAN BERBASIS AKTIVITAS PADA PT. HDF. SURABAYA. Masters thesis, Institut Pertanian Bogor.

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Official URL: http://elibrary.mb.ipb.ac.id

Abstract

The purpose of this study was to take for certain right determination cost of good manufactured methode for PT. HDF by comparing the conventional method was applied in this company with an activity based method, Activity Based Costing. The data were collectedfrom PT. HDF Surabaya for hthe periode of 1999 untill July 2002. The methode used in this study is discriptive study combined with activity based costing and statistical hypothetic testing. The discriptive study and activity based costing is used to determine cost of good manufactured and statistical hypothetic testing is used to identifi signgcant differences between conventional methode and activity based costing. The results of the study showed that there is no significant diference between cost of good manufactured using conventional methode and activity based costing for two products, Sugar Cane Top and Corn Cob Meal. But there is significant diference for other product, Bagasse. The result suggested that in the current condition using conventional methode has been being effective for the company. But in the long run the company has to use a methode which can determine cost of good manufactured more accurate. Activity based mathode, activity based costing, is the best choice for the company.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Pakan Ternak Hijauan, PT. HDF Surabaya, Akuntansi Manajemen, Metode Penetapan Harga Pokok Konvensional, Activity Based Costing, Pemacu Biaya, Studi Kasus
Subjects: Manajemen Keuangan
Depositing User: Staff-3 Perpustakaan
Date Deposited: 02 Jan 2012 12:20
Last Modified: 02 Jan 2012 12:20
URI: http://repository.sb.ipb.ac.id/id/eprint/777

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