Peranan Metode Activity Based Costing Dalam Menentukan Cost of Goods Manufactured

The purpose of this research is to know production process of a textile company in Bandung and to analyze the comparison between cost of goods manufactured calculation methods, that applied in the company (traditional costing method) and Activity Based Costing (ABC) method. The obatained data was performed monthly during the year 2009. Based on analysis result, Cost Of Goods Manufactured calculation for unpattern material using ABC method resulted the Cost Of Goods Manufactured that is lower than traditional costing method, and Cost Of Goods Manufactured calculation for pattern material using ABC method resulted the Cost Of Goods Manufactured that is higher than traditional costing method. ABC method can describes the real consumption resource needed in production process