Abstract:
Economic conditions should be viewed as the catalyst for developing the ability
to intelligently manage resources so that the people of Indonesia can be out of the condition.
Effective management and efficiency is reflected in good planning and good planning
requires good information. In order to plan well the utilization of company resources to fold
the duplicate spiders, company management requires system information revealed by clearly
and precisely the facts relating to the activity. PT Semen Tonasa is a fabrication company
doing business in the field of cement industry and produces two types of cement, cement or
Portland cement type 1 can (OPC) and Portland cement (PPC) Pazzolan. The benefits that
can be gained if the company implemented the system of Activity-Based Costing are:
elimination is obtained more accurate information, among others, to improve the quality of
decision making. In the ABC product only burdened costs of resources and activities that are
used and does not burdened by the cost of the resources and activities. This method causes
the cost per unit of a more stable and consistent with the purposes of the imposition of costs
to the product result in activity.
