标题：COMPARATIVE ANALYSIS BETWEEN PRODUCTION COST CALCULATION METHODS WITH FULL COSTING ACTIVITY BASED COSTING METHOD TO COMPANY PT. PARTNER GENDISH KINARYA
摘要：In general, basic pricing system set by the companys production is the cost of afull costing system (conventional). This system of allocating production costs toeach product to calculate the cost of production. The calculation of the cost ofproduction of material costs and direct labor costs can be clearly allocated toeach product according to the product. But for the calculation of the volume ofproduction, allocation to the allocation of shared costs on the basis of thepercentage of production volume. Activity Based Costing (ABC) is a basicpricing products intended to provide information on the cost of production forthe benefit of management by measuring the consumption of resources in anyactivity that is used to produce the product.. Partner Gendish Kinarya which islocated Jl. Garuda B No. 595, housing Duta Kranji, Bekasi Barat 17 153, WestJava. No. Phone: (021) 885-7013. Results from the manufacture of scientificwriting is to know Which method should be applied by the PT. Partners GendishKinarya and give advice that is better for. Partner Gendish Kinarya review thecalculation method of production cost with a full costing method and areconsidering applying Activity Bases Costing (ABC) system can helpmanagement in the sale price and help make decisions in that time datanappropriately, and ready to face industry that increasingly tight competition
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