ANALISIS HARGA POKOK PRODUKSI PAKAIAN BUSANA MUSLIM ANAK LAKI-LAKI DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC) PADA CV. CENTRAL MAESTRO MANDIRI SURABAYA

Vonny Adri , Wiliyasari (2012) ANALISIS HARGA POKOK PRODUKSI PAKAIAN BUSANA MUSLIM ANAK LAKI-LAKI DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC) PADA CV. CENTRAL MAESTRO MANDIRI SURABAYA. Undergraduate thesis, Faculty of Industrial Engineering.

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      Abstract

      In the era of globalization and free trade, all companies, both manufacturing and services company, seeks to improve its ability to survive in the competition. A company that wants to survive and grow in the environment must be analyzed for any policies or decisions that have been used in the company. Especially against the value of the product on the market price received by the consumer (customer value) to make it more affordable. CV. Central Independent Maestro is a manufacturing company producing apparel (garment) with products such as children's clothing Moslem boys, Moslem girls, mukenah, hoods, etc.. CV. Maestro Independent Central Surabaya is currently a dilemma because the consumers felt that the market prices for the product CV. Central Independent Maestro bit too expensive. As the Muslim fashion clothing is mainly Moslem men, they hope at least the selling price of the Muslim fashion clothing kids can compete from a price already on the market. For that use Activity Based Costing (ABC) in this study was to determine whether the Cost of Production company that has been in charge was appropriate, so that the selling price is determined companies can compete and be more profitable for the consumer, so for the future could be considered for companies to take a decision in determination of Cost of Production. Based on the obtained results the following conclusion: Cost of production of TAPK 1139 of Rp 70.442,37 to Rp 64.338.56 (overcosting), a product of the TAPL 1117 of Rp 71.442,37 to Rp 71.338,56 (overcosting), TAPK 1234 products of Rp 69.442,37 to Rp 69.372,32 (overcosting), TAPK 1293 products of Rp 69.442,37 to Rp 69.376,02 (overcosting), TAPL 0106 products of Rp 69.442,37 to Rp 69.372,12 (overcosting).

      Item Type: Thesis (Undergraduate)
      Subjects: T Technology > TS Manufactures > TS155 Production management. Operations management
      Divisions: Faculty of Industrial Technology > Industrial Engineering
      Depositing User: Users 2 not found.
      Date Deposited: 25 Oct 2012 10:39
      Last Modified: 25 Oct 2012 10:39
      URI: http://eprints.upnjatim.ac.id/id/eprint/3966

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