ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN BIAYA PRODUKSI STICK UDANG, IKAN DAN GONGGONG PADA KELOMPOK USAHA BERSAMA RIZKY KELURAHAN TOAPAYA ASRI KECAMATAN TOAPAYA PERIODE APRIL 2020

Abstrak

This research aims to determine the calculation and accuracy of the production costs of stick shrimp, fish and snail using the Activity Based Costing method. And used as a reference in determining the production costs of shrimp sticks, fish and snail in the joint business group Rizky. The analytical method used in this research is descriptive quantitative, namely the analysis of the application of production costs of shrimp sticks, fish and snail at this time, determining costs based on Activity Based Costing. Then to find out the accuracy of the activity based costing method rather than the traditional method. The activity based costing method gives smaller results for shrimp sticks, namely Rp 12,894.89, fish sticks Rp 10,926.68 and snail sticks Rp 11,315.94, and the Activity Based Costing method is more accurate than traditional methods.