The Achievement Of Competitive Advantage Through Costing Methods Of Production Journal of literature on the use of costing mechanism of production through the approach of Full Costing, Variable Costing and Activity Based Costing bangkit adi setyo p
post graduate school Universitas pendidikan indonesia
Jl. Dr. Setiabudhi No. 229 Bandung 40154 Jawa Barat - Indonesia
Telp. +62-22-2013161-2013162-2013163-2013164
Fax. +62-22-2013651
Abstract
Abstract: a problem that will be examined in this study is the analysis of the application of production cost in manufacturing company. Principal production costing is the most important part in determining the selling price of a product. Based on the literary review taken from various national and international journals, obtained some of the common methods that are commonly used as a method of costing the staple production. This research aims to find out which method is most often used as a reference in calculating cost of goods production in national and international research journals in connection in an effort to increase competitive advantage. This research is a type of research study of literature and meta data analysis where this journal deals with methods which are commonly used as a costing instrument production in national and international journals. The data used is data management journals of national and international operations associated with staple production costing methods during the last 5 years. The results showed that in the research journals, both national and international approaches to the most widely used method of activity Based Costing (ABC), where this method is considered more of a focus on activities that take place in the making product on a processing in lieu of the imposition of the overhead costs based on products such as accounting units. General results of the study showed that the results of the ABC method of impacting significantly to increase competitive advantage of a companys products. This article is expected to provide feedback to companies in formulating production rates in an effort to achieve competitive advantage.
Keywords: Activity Based Costing, Full Costing, Variable Costing, Competitif Advantages
Topic: Innovation, IT, Operations and Supply Chain Management
