Analisis Biaya Logistik Pada Perusahaan Air Minum Di Surakarta udBerdasarkan Pendekatan Biaya Total udMenggunakan Activity-Based Costing ud

摘要

Logistics costs related to effectiveness and efficiency of product flow. Logistics costing conducted based udon total cost approach as structured approach to determine the total costs of products or services. The udbottled water manufacture in Surakarta, total cost determination of company’s products exactless to udexplain resources absorbtion by product. ud This research implements activity-based costing (ABC) system to calculate total costs of product exactly udand accurately. ABC system orientated that activity supporting product flow from procurement up to udproduct marketing. ABC system allocates the resources to activities. Then, total product cost determined udfrom activities cost traced to product as object costs based on suitable cost drivers. ud udKeywords : logistics, total costs, activity-based costing (ABC), activity, cost pool, cost driver