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Implementasi Penentuan Harga Pokok Produksi dengan Metode Full Costing dan Activity Based Costing di UMKM Pabrik Krupuk Poli UD. Bhakti Rantani Sumenep

Year: 2024

Type: article

Abstract: Not a few MSMEs use traditional methods in determining product prices, so that the profits achieved are felt to have not met the aspect of justice. What they express is that the important thing is not to lose. The full Costing and Activity Based Costing methods are approaches that have been used by companies, the impact is that they can provide wages or services to all parties or elements involved in production or business. Because implementing the two methods is an effort to fulfill the rights of each element that has contributed to each business unit.

Source: Jurnal Multidisiplin Ibrahimy

DOI: 10.35316/jummy.v2i1.5588

Authors: Nihayatut Tasliyah, Yulissaroh Yulissaroh, Khoirul Anwar

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4402987595

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