Application In Activity Based Costing (ABC) Calculation of Home Development Cost

(Study on Housing in Sidoarjo)

Authors

  • Hendra Dwi Prasetyo Mahardhika Surabaya High School of Economics
  • Kusuma Adi Rahardjo Mahardhika Surabaya High School of Economics
  • Iman Supriadi Mahardhika Surabaya High School of Economics
  • Nindya Kartika Kusmayati Mahardhika Surabaya High School of Economics
  • Moh Wahib Mahardhika Surabaya High School of Economics

DOI:

https://doi.org/10.52728/ijtc.v1i4.116

Keywords:

production cost, traditional systems and ABC systems

Abstract

Activity based costing (ABC) is an improved system of the traditional one. This system is calculating costs that provide accuracy and relevance in allocating overhead costs. This system has an overall cost tracking compared to traditional systems. This research uses a descriptive method of case study approach, which can describe the existence of a variable, symptom or condition. Using this method adjusts the ability to answer the problem under study and hopes to be able to provide clear results and answers. The results of the calculation of housing construction cost using the ABC system on housing in Sidoarjo are able to describe results more accurately and do not cause distortion of costs.

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Published

2020-09-30

How to Cite

Prasetyo, H. D., Rahardjo, K. A., Supriadi, I., Kusmayati, N. K., & Moh Wahib. (2020). Application In Activity Based Costing (ABC) Calculation of Home Development Cost: (Study on Housing in Sidoarjo). Ilomata International Journal of Tax and Accounting, 1(4), 179–184. https://doi.org/10.52728/ijtc.v1i4.116

Issue

Vol. 1 No. 4 (2020): October 2020

Section

Articles

License

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.