International Business Management
ISSN: OnlineISSN: Print 1993-5250
Abstract
The purpose of this research is to analyze and evaluate the calculation of production cost in tinplate packaging manufacturing company in Indonesia then design the new calculation using Activity Based Costing (ABC) in order to produce more accurate calculation. The accounting information systems that support the ABC Method is designed to support the business processes, so that the need of reports and documents can be met. The method used in designing is Object Oriented Analysis and Design (OOAD) which refer to the modeling and design requirements discipline based on the Satzinger theory. While the design of application systems used Visual Basic. ET and Microsoft SQL server. Analysis of business processes carried out based on accounting information systems for production process theory. The result is desktop-based application that supports documenting the transaction data and generating reports needed by the company. It can be concluded that the ABC Method produce the more precise and detailed assessment of overhead, so the production cost is more accurate as well as the existence of accounting information system that support the method can guarantee the availability of information with more timely and accurate.
How to cite this article:
Noerlina and A. Kharin. Using Activity Based Costing Method to Development Accounting System in Tinplate Packaging Manufacturer in Indonesia.
DOI: https://doi.org/10.36478/ibm.2015.653.659
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2015.653.659