期刊名称：Iqtishadia: Jurnal Ekonomi & Perbankan Syariah
印刷版ISSN：2354-7057
电子版ISSN：2442-3076
出版年度：2015
卷号：2
期号：1
页码：44-62
DOI：10.19105/iqtishadia.v2i1.838
出版社：State College of Islamic Studies Pamekasan (STAIN Pamekasan)
摘要：The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs factory overhead by the activity based costing. The use of activity based costing can also help companies that produce many products in determining the level of profitability. Profitability indicates whether an enterprise has good prospects in the future for the company's survival. This research is a quantitative descriptive research conducted at UD NIAGA BAKTI engaged in the processing of tuna fish PETIS in Pamekasan located in the village of Konang, Subdistrict of Galis, Regency of Pamekasan. The type of data used in this research is quantitative data obtained by direct observation and Interview. This techniques of research analysis calculates and compares the products profitability of PETIS by using traditional cost systems and costing system based activity. The results of this research indicates that there are differences in the principal cost of production and profitability UD NIAGA BAKTI by using activity based costing compared Traditional Cost Systems.
其他摘要：The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs factory overhead by the activity based costing. The use of activity based costing can also help companies that produce many products in determining the level of profitability. Profitability indicates whether an enterprise has good prospects in the future for the company's survival. This research is a quantitative descriptive research conducted at UD NIAGA BAKTI engaged in the processing of tuna fish PETIS in Pamekasan located in the village of Konang, Subdistrict of Galis, Regency of Pamekasan. The type of data used in this research is quantitative data obtained by direct observation and Interview. This techniques of research analysis calculates and compares the products profitability of PETIS by using traditional cost systems and costing system based activity. The results of this research indicates that there are differences in the principal cost of production and profitability UD NIAGA BAKTI by using activity based costing compared Traditional Cost Systems.
关键词：Sistem Biaya Tradisional;Activity Based Costing;Profitabilitas
其他关键词：Traditional Cost Systems; Activity Based Costing; Profitability
