Kasus Activity Based Cost2
Kasus Activity Based Cost2
a. Metode Lama
b. Metode ABC (Activity Based Cost)
A. Metode Lama
Keterangan Polynesian Tantasy Vanilla
Direct Material $2,00 $1,80
Direct Labor $1,2 $1,2
Overhead (200% x Direct Labor) $2,4 $2,4
*1,2 x 2
TOTAL $5,6 $5,4
B. Metode
ABC
2000
gallons
100.000
gallons
d
e
Total OH Per $5,87 $1,64
gallon
Direct Material $2,00 $1,80
Direct Labor $1,2 $1,2
Total Cost per $9,07 $ 4,64
gallons
Perbandingan Metode Tradisional dan Metode
ABC