ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) DALAM PENENTUAN HARGA POKOK JASA SNORKELING, DIVING, FISHING DAN PAKET MENGINAP PADA CV. BINTAN NEMO DESA TELUK BAKAU KABUPATEN BINTAN TAHUN 2018

Abstract

This research aims to find out about the calculation and comparison of the cost of basic for snorkeling, diving, fishing and overnight packages services using the activity based costing (ABC) method, and can be used as a reference in setting the cost snorkeling, diving, fishing, and overnight packages on CV. Bintan Nemo. The analytical method used in this research is a comparative descriptive analysis of the cost of basic for snorkeling, diving, fishing and overnight packages services this time, determine the cost activity based costing (ABC) method then compare it. The research result showed that from calculations using activity based costing method when compared with the cost of the principal obtained CV. Bintan Nemo there are differences. Activity based costing (ABC) method gives smaller result for snorkeling and diving services with a difference of Rp. 15.598,31 and Rp. 258.388,62. While for fishing and overnight packages services give greater result with a difference of Rp.178.975,53 and Rp.96.029,00.