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Penentuan Harga Pokok Produksi Berdasarkan Sistem Activity Based Costing pada Perusahaan Meubel PT. Wood

Management Analysis Journal · Vol. 4 No. 3 (2015)

DOI
10.15294/maj.v4i3.8872
ISSN
2502-1451, 2252-6552
Terbit
2015-09-10
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The calculation of cost of goods sold is a very important activity undertaken by any company. In the calculation of cost of goods sold which is right, then the selling price of a product can be known and specified precisely so that the products are not overcost and also not undercost. The object of this research is the cost that became the focus of activity on Furniture Company PT Wood World to determine the allocation of the cost of raw materials, labor costs and factory overhead costs that are charged to the product. The result was the cost of goods sold with Activity Based Costing system on the furniture cabinets greater than conventional system (undercost). Cost of production using Activity Based Costing system in the furniture chairs less then conventional system (overcost).

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  • State University of Semarang
  • Universitas Islam Nusantara
  • Padjadjaran University
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Rekan penulisOrganisasiArtikel bersama
Kardoyo KardoyoAfiliasi tidak diketahui3
Narsim NarsimAfiliasi tidak diketahui1
Muhammad KhafidAfiliasi tidak diketahui1
Luluk MasrurohAfiliasi tidak diketahui1
Subagyo SubagyoState University of Semarang1
Witi Muntari MuntariAfiliasi tidak diketahui1
Titi PrihatinAfiliasi tidak diketahui1
Amrun FaidAfiliasi tidak diketahui1
Noor HudallahAfiliasi tidak diketahui1
Anisa Kusuma WahdatiAfiliasi tidak diketahui1
Tri SuminarAfiliasi tidak diketahui1
Arina HaqAfiliasi tidak diketahui1
Muhsin MuhsinUniversitas Islam Nusantara1
Agus WahyudinPadjadjaran University1
Achmad RifaiAfiliasi tidak diketahui1
Totok RochanaAfiliasi tidak diketahui1
Maman RachmanState University of Semarang1
Shodiqin ShodiqinAfiliasi tidak diketahui1
Rois IndriawanAfiliasi tidak diketahui1
Siti JuwariyahAfiliasi tidak diketahui1
Kustiono KustionoAfiliasi tidak diketahui1
Yuli Kurniawati Sugiyo PranotoState University of Semarang1
Arista RismaningtyasAfiliasi tidak diketahui1
Sri HaryaniState University of Semarang1
Asriyatun FadillahAfiliasi tidak diketahui1
Liyundira LiyundiraAfiliasi tidak diketahui1
Wienda Velly AndiniAfiliasi tidak diketahui1
Eldwidho hanarista fajrinAfiliasi tidak diketahui1
Erni Muji HartutiAfiliasi tidak diketahui1
Gita CahyaniAfiliasi tidak diketahui1
Mekar MelatiAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/maj/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 6 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Penentuan Harga Pokok Produksi Berdasarkan Sistem Activity Based Costing pada Perusahaan Meubel PT. Wood</dc:title>
	<dc:creator>Astuti, Lala Dwi</dc:creator>
	<dc:creator>Slamet, Achmad</dc:creator>
	<dc:description xml:lang="en-US">The calculation of cost of goods sold is a very important activity undertaken by any company. In the calculation of cost of goods sold which is right, then the selling price of a product can be known and specified precisely so that the products are not overcost and also not undercost. The object of this research is the cost that became the focus of activity on Furniture Company PT Wood World to determine the allocation of the cost of raw materials, labor costs and factory overhead costs that are charged to the product. The result was the cost of goods sold with Activity Based Costing system on the furniture cabinets greater than conventional system (undercost). Cost of production using Activity Based Costing system in the furniture chairs less then conventional system (overcost).</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2015-09-10</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/maj/article/view/8872</dc:identifier>
	<dc:identifier>10.15294/maj.v4i3.8872</dc:identifier>
	<dc:source xml:lang="en-US">Management Analysis Journal; Vol 4 No 3 (2015): Management Analysis Journal</dc:source>
	<dc:source>2502-1451</dc:source>
	<dc:source>2252-6552</dc:source>
	<dc:source>10.15294/maj.v4i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/maj/article/view/8872/5798</dc:relation>
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