ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN BIAYA PRODUKSI KERUPUK IKAN TAMBAN DAN KERUPUK OTAK-OTAK PADA USAHA IBU MARSINI DI KELURAHAN SEI LEKOP KECAMATAN BINTAN TIMUR KABUPATEN BINTAN

Abstract

This research aims to find out about the calculation and comparison of production costs for Tamban crackers, and otak-otak crackers using the activity based costing (ABC) method, and can be used as a reference in determining the production cost of Tamban crackers, and otak-otak crackers at Mrs. Marsini Business. The analytical method used in this research is comparative descriptive, namely the analysis of production costs of Tamban crackers, and otak-otak crackers, determining the costs method based on activity based costing (ABC), the comparing them. The results showed that the calculation using activity based costing (ABC), when compared with the production costs obtained by Mrs. Marsini there are a difference. The activity based costing (ABC) method gives bigger results for the production cost of Tamban crackers with a difference of Rp.8.098. While the production of otak-otak crackers gives a difference of Rp.6.524.