Determination of production cost with activity based costing at PT. XYZ

2nd Nommensen International Conference on Technology and Engineering

Nasution, Abdillah Arif^1 ; Siregar, Ikhsan^2

Faculty of Economic and Business, Universitas Sumatera Utara, Jl. Prof. T.M Hanafiah Kampus USU, Medan

20155, Indonesia^1

Faculty of Engineering, Universitas Sumatera Utara, Jl. Almamater Kampus USU, Medan

20155, Indonesia^2

关键词: Activity based costing;    Bank loans;    Consulting services;    Cost calculation;    Cost information;    Cost systems;    Health services;    Production cost;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/420/1/012043/pdf
DOI  :  10.1088/1757-899X/420/1/012043

来源: IOP

【 摘 要 】

Cost is the price used or sacrificed in order to earn revenue and will be used as income deduction. At the beginning of the initial cost accounting is only intended for the determination of the cost of products or services produced, but with the increasing importance of non-production costs, namely marketing costs and general administration, cost accounting is currently intended to provide cost information for both production cost management and non-production costs. Activity-Based Costing (ABC) is a system that is a cost calculation approach that focuses on activity as a fundamental cost object. The ABC system uses the cost of such activities as a basis for allocating costs to other cost objects such as products, services or customers. In the cost system of activity based costing, the product is defined as goods or services that the business is trying to sell, including health services, insurance, bank loans, consulting services, gasoline, cinema, bread, and others. All of the above products are generated through the company's activities and these activities consume resources.