…
comment: The repository administrator has not yet configured an RDF license.
primary topic: ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ

ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ
type: Thesis
type: Article
abstract: Accurate job order costing is essential for companies operating under a make to order system due to differences in activity consumption across orders. PT XYZ applies a traditional costing method that allocates overhead costs uniformly, which may lead to cost distortions. This study employs a descriptive quantitative case study approach. Data were collected through observation, interviews, and documentation, and analyzed by identifying activities, determining Cost Drivers, calculating activity rates, and comparing job order costs and profits between the traditional method and the Activity Based Costing (ABC) method. The results show that temporary warehouse storage is the most dominant activity in absorbing overhead costs. The total overhead cost per order using the ABC method ranges from Rp 4,455,008 to Rp 8,170,247. The total job order cost based on the ABC method amounts to Rp 1,320,033,237, which is lower than the traditional method amounting to Rp 1,325,400,000. This difference leads to higher profitability, with total profit under the ABC method reaching Rp 1,010,644,865, compared to Rp 1,005,278,102 under the traditional method. These findings indicate that the Activity Based Costing (ABC) method provides more accurate job order cost and profit information and is more appropriate for pricing and profitability evaluation in make to order companies
date: 2026-03-04
status: unpublished
creator: MUHAMMAD AIRREL AVIYANTO
author list: authors
THS: Shanti Kirana Anggraeni
type: EPrint
type: ThesisEPrint
is part of: repository
has document: ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ (Text)
subject: T Technology (General)
subject: TS Manufactures

ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ (Text)
type: Document

ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ (Text)
type: Document

ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ (Text)
type: Document

ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ (Text)
type: Document

ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ (Text)
type: Document

ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ (Text)
type: Document

ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ (Text)
type: Document

ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ (Text)
type: Document

ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ (Text)
type: Document

ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ (Text)
type: Document

Fakultas Teknik Universitas Sultan Ageng Tirtayasa
type: Organization

TEKNIK INDUSTRI, Fakultas Teknik Universitas Sultan Ageng Tirtayasa
type: Organization

MUHAMMAD AIRREL AVIYANTO
type: Person
given name: MUHAMMAD AIRREL
family name: AVIYANTO

Shanti Kirana Anggraeni
type: Person
given name: Shanti Kirana
family name: Anggraeni

UNIVERSITAS SULTAN AGENG TIRTAYASA
type: Organization

FAKULTAS TEKNIK
type: Organization

JURUSAN TEKNIK INDUSTRI
type: Organization

HTML Summary of #58956 ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ
format: text/html
primary topic: ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ

T Technology (General)
type: Concept

TS Manufactures
type: Concept