Darmawan, Adi Putra, 2019, skripsi. Analisis Perbandingan Last Over Produk (LO)
Dengan Menggunakan Metode Variabel Costing Dan Activity Based Costing
Untuk Menentukan Harga Pokok Produksi Pada PT. Quick Chicken Kota
Probolinggo. (Studi Kasus pada PT. Quick Chicken Kota Probolinggo). Program
Studi Akuntansi, Fakultas Ekonomi, Universitas Panca Marga Probolinggo.
Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Populasi dalam penelitian
ini adalah rincian biaya produksi dan non produksi. Sampel yang digunakan
dalam penelitian ini adalah data-data biaya produksi.
Kata Kunci: Harga pokok produksi, Variabel costing, Activity based costing
ABSTRACT
Darmawan, Adi Putra, 2019, skripsi. Analysis Comparasion Last Over Product (LO)
With Use Variabel Costing Method And Activity Based Costing Method To
Determine The Cost Of Goods Production In Quick Chicken Company The
Probolinggo City. (Case study Production In Quick Chicken Company The
Probolinggo City). Program of study Accounting, Economic faculty, Universitas
Panca Marga Probolinggo.
Research did in Quick Chicken Company The Probolinggo City for the purpose
of analysis comparasion know the cost of goods in the products LO (Case study
Production In Quick Chicken Company The Probolinggo City).
The results of studies show that in counting the base price of production dor the
product LO In Quick Chicken Company The Probolinggo withprocessing the data that
writers get there were differences. Where in the determination of the base price of
production using variable costing to the determination of the base price of production
LO lower than on a calculation company, whereas if the calculated use a method of
activity based costing then todetermine the base price of production is bigger than on a
calculation company. Method of variable costing as much Rp. 2.900 while for the
company of Rp. 3.000 and for calculation using a method of activity based costing own
amounting Rp. 3.100. in determining the base price of production LO Quick Chicken
Company The Probolinggo City should consider in order to use a methodof variable
costing and a method of activity based costing as bothof those methdos have been
detailing the costs as a whole.
Keywords: The costs of goods production, Variabel costing, Activity based costing