Production Cost Control using Activity-Based Costing Methods in Information Systems

Companies engaged in furniture manufacturing with marketing targets mostly abroad are faced very tight price and quality competition that requires a more accurate production costing system than traditional methods, which still widely used Indonesia. In general, companies use cost calculation methods pay attention to only one driver, resulting deviations the of actual costs. A method is proposed using activity-based overcome this problem. Many have developed countries, showing improvements calculating The takes into account activities drivers taken obtaining So planning for management better, study, calculations shown, results compared (ABC) method. Then an analysis needed applying information system-based ABC implementation also carried out. will help calculate costs faster accurately.