ANALISIS PENERAPAN ABC SYSTEM PADA PT.PERKEBUNAN NUSANTARA XI (PERSERO) PG. DJATIROTO

NUR MARYAM. P

Abstract



This research is about a case in PG. Djatiroto with tittle ?ABC System Analize Implementation In PTPN. XI (PERSERO) PG. Djatiroto?.
The aim of this research is to know whether ABC System can apply into PG. Djatiroto.
In this research, the author use secundary datas from PG. Djatiroto. Those datas are 2002 and 2003 production datas. Its contain like direct material cost, direct labor cost, and manufacturing overhead cost.
The analysis tool use by the author devided into two steps. First step overwhelm four ways. It started with activities classification, organizing costs with activities, decided homogenous cost pool, and decided pool rate. The formula to find pool rate is overhead total cost for each certainty cost pool divided with cost driver. After finishing step one, continued to step two. In this step, overhead cost pool traced to product with formula : pool tariff cross with cost driver that used.
The result of analysis data above is found the different in manufacturing overhead cost and price of good manufactured charge. On 2002, the charge is lower 250.330 rupiahs and on 2003, higher 435.100 rupiahs.
From the analysis result above, author can conclude that ABC System can be applied in PG. Djatiroto.It will be optimal if it followed with personal enpowerment in their activity based management.

 

Keyword : ANALISIS; PENERAPAN ABC SYSTEM

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/90/jiptummpp-gdl-s1-2005-nurmaryamp-4492-PENDAHUL-N.pdf


Keywords


ANALISIS; PENERAPAN ABC SYSTEM