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Analisis Penerapan Activity Based Costing Untuk Perhitungan Biaya Overhead Pada Restoran Dimsum Festival


Oleh : Listiya Krisnatanti

Info Katalog

Nomor Panggil :

Subyek : Cost Accounting

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2012

Pembimbing 1 : Pamudji

Pembimbing 2 :

Kata Kunci : conventional system, activity based costing system, calculation of overhead costs.


File Repositori
No. Nama File Ukuran Status
1. 2012_TA_AK_023080378.pdf 991.93 (KB)
2. 2012_TA_AK_023080378_1.pdf 371.68 (KB)
3. 2012_TA_AK_023080378_2.pdf 355.46 (KB)
4. 2012_TA_AK_023080378_3.pdf 402.06 (KB)
5. 2012_TA_AK_023080378_4.pdf 350.64 (KB)
6. 2012_TA_AK_023080378_5.pdf 403.34 (KB)
7. 2012_TA_AK_023080378_6.pdf 343.41 (KB)
8. 2012_TA_AK_023080378_7.pdf 331.85 (KB)
9. 2012_TA_AK_023080378_7.pdf 331.85 (KB)

D Dalam proses meningkatkan daya saing tinggi diantara para pelaku ekonomi, mengharuskan perusahaan menerapkan strategi untuk dapat terus bersaing. Dalampenentuan tarif biaya overhead, volume based costing kurang sesuai lagi untuk diterapkan di era globalisasi yang semakin melaju pesat. Kelemahan volume based costing adalah kurangnya keakuratan dalam perhitungan biaya overhead sehingga memberikan informasi yang terdistorsi. Penelitian ini bertujuan untuk mengetahui perbandingan penerapan activitybased costing dengan volume based costing untuk perhitungan biaya overhead yang akurat. Penelitian ini dilakukan dengan menggunakan metode deskriptif komparatif. Hasil penelitian menunjukkan bahwa perhitungan tarif biaya overhead dengan menggunakan metode activity based costing memberikan perhitungan yang lebih akurat pada Restoran Dimsum Festival, karena pembebanan biaya overhead pada tiap-tiap jasa tidak terjadi distorsi yaitu pembebanan biaya overhead pada salah satu produk tidak mempengaruhi penetapan harga dan daya saing kelompok lain. Perbedaan utama perhitungan tarif biaya overhead antara volume based costingdengan activity based costing adalah jumlah cost driver (pemicu biaya) yang digunakan dalam activity based costing lebih banyak dibandingkan dalam volume based costing.

I In the process of improving the high competitiveness among economic actors, it requires companies to implement a strategy in continuing to compete. In determining the overhead rate, volume based costing is not appropriate anymore to apply in the era of globalization because of the increasing rapid movement. Volume based costing weakness is the lack of accuracy in the calculation of overhead costs, thus providing distorted information. This study aims to determine the ratio of the application of activity based costing with volume based costing for an accurate calculation of overhead costs. The research was conducted using descriptive comparative method. The results show that the overhead rate calculation using activity based costing method gives a more accurate calculation of the Dimsum Festival Restaurant, due to the overhead of loading at each service, namely the imposition of distortion does not occur on any overhead costs by not affecting the product and pricing power competitiveness of other groups. The main difference between the overhead rate calculation based costing with the volume of activity based costing is the cost driver, which is used in activity based costing more than the volume based costing.

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