Proceeding of the First International Graduate Conference (IGC) On Innovation, Creativity, Digital, & Technopreneurship for Sustainable Development in Conjunction with The 6th Roundtable for Indonesian Entrepreneurship Educators 2018 Universitas Syiah Kuala October, 3-5, 2018 Banda Aceh, Indonesia

Research Article

Implementation of Activity-Based Costing Method in Calculating Production Cost of Coffee Powder Manufacturing Company In Aceh

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  • @INPROCEEDINGS{10.4108/eai.3-10-2018.2284352,
        author={Fazli Syam BZ and Iskandarsyah  Iskandarsyah and Dinaroe  Dinaroe and Muhammad  Muharrozaq},
        title={Implementation of Activity-Based Costing Method in Calculating Production Cost of Coffee Powder Manufacturing Company In Aceh },
        proceedings={Proceeding of the First International Graduate Conference (IGC) On Innovation, Creativity, Digital, \& Technopreneurship for Sustainable Development in Conjunction with The 6th Roundtable for Indonesian Entrepreneurship Educators 2018 Universitas Syiah Kuala October, 3-5, 2018 Banda Aceh, Indonesia},
        publisher={EAI},
        proceedings_a={IGC},
        year={2019},
        month={5},
        keywords={cost of goods manufactured traditional method activity based costing},
        doi={10.4108/eai.3-10-2018.2284352}
    }
    
  • Fazli Syam BZ
    Iskandarsyah Iskandarsyah
    Dinaroe Dinaroe
    Muhammad Muharrozaq
    Year: 2019
    Implementation of Activity-Based Costing Method in Calculating Production Cost of Coffee Powder Manufacturing Company In Aceh
    IGC
    EAI
    DOI: 10.4108/eai.3-10-2018.2284352
Fazli Syam BZ1,*, Iskandarsyah Iskandarsyah2, Dinaroe Dinaroe1, Muhammad Muharrozaq1
  • 1: Accounting Major, Faculty of Economic and Business, Syiah Kuala University
  • 2: Management Major, Faculty of Economic and Business, Syiah Kuala University
*Contact email: fazlisyambz@feb.unsyiah.ac.id

Abstract

The purpose of this research is to study how the calculation and comparing the application of the traditional system method with the Activity Based Costing system method in the coffee manufacturing industry in Aceh. The result of the calculation can be concluded that the comparison cost between the calculation of the cost of goods produced by the traditional system and the calculation of the price of staple goods production has difference price amount in PT. Indo Cufco about Rp.603/kg (undercost), CV. Kupi Lampineung Rp.4.004/kg (undercost), UD. Kupi Teungku Aceh Rp.60,42/kg (overcost), UD. Degood Gayo Coffee Rp.3.042,6/kg (overcost), and UD. Raya Coffee Arabica Rp.9/kg (undercost).