ANALISIS PERBANDINGAN CONVENTIONAL COSTING, ABC DAN INTEGRASI ABC DAN EVA TERHADAP KEANDALAN LAPORAN KEUANGAN (Studi Kasus di PT. XXY)

Abdurrozzaq Hasibuan

No kzuj4, OSF Preprints from Center for Open Science

Abstract: This reseaech is comparative study to compare method of production cost charging. PT. XXY research object located in medan.This company were produced three kind of product.they were latex, alkyd and plastizicer with high capital invested enough. The data were examined between 2008 and 2009 that is sample of comparation to implimentation of conventional costing,ABC system and integration of ABC and EVA.The result of this research show that charging overhead cost arbitary like conventional costing with single overall.The result show that therewere indication of price distortion significantly enough.At 2008, distortion were because implement of conventional costing and ABC at latex and alkyd there were minus 597 million and 1.187 million and at plasticer was 1.785 million.At 2009, distortiion cost for latex and alkyd are minus 734 million and 1.33 million, whereas for Plastizicer 2.098 million.They will be influence to cost of good sold and profit (lost) statement for each product.Tus for operating profit (loss) and economic profit (loss) will be differentif conventional costing, ABC and integration of ABC and EVA used

Date: 2012-07-09
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:kzuj4

DOI: 10.31219/osf.io/kzuj4

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