ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN BIAYA PRODUKSI KERUPUK CUMI-CUMI, KERUPUK IKAN TENGGIRI DAN KERUPUK SIPUT GONGGONG PADA CV. KYRIA REZEKI DI KM.11, KOTA TANJUNGPINANG PERIODE APRIL 2020

Abstrak

This research aims to find out about the calculation and comparison of production costs for squid crackers, mackerel fish crackers, and strombus canurium crackers using the activity based costing (ABC) method, and can be used as a reference in determining the production costs of squid crackers, fish crackers. mackerel, and strombus canarium crackers at CV. Kyria Rezeki. The analytical method used in this research is comparative descriptive, namely the analysis of production costs of squid crackers, mackerel fish crackers, and strombus canarium crackers, determining the cost method based on activity based costing (ABC), then comparing them. The results showed that the calculation using activity based costing (ABC), when compared with the production costs obtained by CV.Kyria Rezeki there are a difference. The activity based costing (ABC) method gives smaller results for the production cost of squid crackers, mackerel fish crackers with a difference of Rp.11.678,13and Rp.15.678,13. While the production of strombus canarium crackers gives a difference of Rp.10.674,72