The Difference of Cost of Good Manufactured Determination Using Traditional and Activity-Based Costing Method

Ida Farida Adi Prawira

Abstract


This research’s goal is to know the difference in the cost of good manufactured determination using traditional and activity-based costing in an MSMEs. This research can be classified into descriptive qualitative research with case study research design. The data in this research are collected by the triangulation method and the data is analyzed by data reduction, data display, and verification. The calculation of cost of good manufactured using Activity-Based Costing shows the average margin percentage is higher compared to the usage of traditional method. Activity-Based Costing Method can allocate the cost to the activities accurately dan help the management to determine the selling price.


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References


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DOI: https://doi.org/10.17509/msb.v1i1.17104

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