ANALYSIS OF THE IMPLEMENTATION OF THE ACTIVITY BASED COSTING SYSTEM IN DETERMINING COST OF COST OF PRODUCTION IN SMALL TO MEDIUM ENTERPRISES (CASE STUDY AT THE 'MBAK TUN' TEMPE TOFU FACTORY IN JAWA TONDANO VILLAGE)

Abstract

The motivation behind this study is to decide the utilization of the movement based costing framework in deciding the expense of products delivered in little and medium ventures (contextual analysis at the Tempe Tofu Plant 'Mbak Tun" in Kampung Jawa Tondano). This study utilized quantitative spellbinding. The information assortment procedure did is by study strategy. The estimation of the Expense of Products Delivered at the Mbak Tun Tempe Tofu Industrial facility has been all around organized deciding from the budget reports and information noticed. The issue experienced in the computations arranged by Mbak Tun himself is that it actually utilizes customary (Conventional) techniques, bringing on some issues, in particular wasteful budget reports.