Perhitungan Biaya Produk Dengan Metode Activity Based Costing Pada Restoran XX di Kota Ambon

by jurnalpeluang

Junus Paulus Patty

Dosen Politeknik Negeri Ambon

Abstract; Activity Based Costing (ABC) is an alternative to the traditional way of accounting. Traditionally it is believed that high volume customers are profitable customers, a loyal customer is also a profitable one, and profits will follow a happy customer. Main purpose of this research is to calculating cost of product in “Restaurant XX” with activity based costing method. As a result, Activity Based Costing can support Restaurant XX managers to see how to maximize value with the product selling well.

Keywords : Activity Based Costing