摘要：Cost calculation method, the product is divided into two, namely the variablemethod of costing and full costing method or also known as conventionalmethods. But still there are some flaws in this conventional method. Therefore,the developed method of Activity Based Costing (ABC) in calculating the costof products to address them. In calculating the cost of the product byconventional methods, which use the basic load is only one direct labor hour.Whereas in the method of Activity Based Costing (ABC) on the basis of costdistribution based on direct labor hours, production of round, square meter,engine hour, killo watts and hours of inspection based on the proportion of eachproduct. Activity Based Costing (ABC) is a method of determining the cost ofthe activity-based product that is intended to provide information on the cost ofthe product carefully to the interests of management in accurately measuringresource consumption in every activity that is used to produce the product. It isexpected that this method can improve the quality of decision-making done bythe compan.
