ANALYSIS OF THE IMPLEMENTATION OF ORDER COSTS USING THE FULL COSTING METHOD AT PT BONAFIDE INDO MEDIA
DOI:
https://doi.org/10.30996/die.v16i02.132657Keywords:
Job Cost, Full Costiing MeithodAbstract
Companiieis' eifforts to avoiid eirrors iin deiciisiion-makiing and fiinanciial manageimeint, such as iinaccuratei priiciing, falsei or miisleiadiing profiits, iinaccuratei manageiriial deiciisiions, and diisproportiionatei allocatiion of oveirheiad costs, reiquiirei a meithod for makiing appropriiatei deiciisiions, nameily thei full costiing meithod. Data colleictiion teichniiqueis useid iincludeid obseirvatiion, liiteiraturei reiviieiw, and iinteirviieiws. Data analysiis was conducteid usiing deiscriiptiivei qualiitatiivei meithods, usiing thei full costiing meithod. Thiis study analyzeis thei appliicatiion of thei full costiing meithod at thei priintiing company PT Bonafiidei Iindo Meidiia Paleimbang, usiing tradiitiional cost theiory and actiiviity-baseid costiing (ABC) theiory, whiich calculateis total costs iin deiteirmiiniing thei cost of goods sold. thei iimpleimeintatiion of thei full costiing meithod at PT Bonafiidei Iindo Meidiia Paleimbang can iincreiasei reiveinuei by proviidiing a beitteir undeirstandiing of productiion costs, seittiing morei accuratei priiceis, iideintiifyiing morei profiitablei products, iimproviing cost eiffiiciieincy, and supportiing beitteir strateigiic deiciisiions. Thei reisults iindiicatei that thei job ordeir cost useid by PT Bonafiidei Iindo Meidiia Paleimbang iis thei biid priicei.
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