ANALISIS PERHITUNGAN HARGA POKOK PRODUK JASA SERVICE PADA PADA CV BUNGA HARAPAN MOTOR

Abstract

ABSTRAK

Tujuan penelitian ini untuk mengetahui harga pokok produk jasa service dengan menggunakan metode Time Driven Activity Based Costing (TDABC) pada CV Bunga Harapan Motor. Hasil penelitian menunjukkan penerapan harga pokok terhadap jasa service dengan metode Time Driven Activity Based Costing memberikan kejelasan informasi terkait semua biaya yang telah dikeluarkan perusahaan dalam pelaksanaan aktivitas perusahaan dalam hal ini jasa service di CV Bunga Harapan Motor. Selisih antara jumlah harga jasa terhadap perhitungan perusahaan dan menggunakan metode time driven activity based costing sebesar Rp 7.498.578.

ABSTRACT 

The purpose of this study was to determine the cost of service products using the Time Driven Activity Based Costing (TDABC) method at CV Bunga Harapan Motor. The results of the study show that the application of cost of goods to services using the Time Driven Activity Based Costing method provides clear information regarding all costs incurred by the company in carrying out company activities, in this case services at CV Bunga Harapan Motor. The difference between the total price of services to the company's calculations and using the time driven activity based costing method is IDR 7,498,578.