TA DIGITAL
The Factory Overhead Rate AT PT. Pandowo Utomo Food 2009
The objectives of this Project are to calculation of factory overhead rate at PT. Pandowo Utomo Food in 2009 with activity based costing (ABC) method. This study uses secondary data from PT. Pandowo Utomo Food Semarang 2009, such as budget of factory overhead cost and the data is needed to calculate a factory overhead rate. The method of data collection are interview, observation, and literature review. From the calculation of factory overhead rate with ABC method, uses cost pools to each activity cost. Then obtain the pool rate to each activity at supplementary material & electricity cost obtain Rp 1.054,19/packs and the rate of floor area obtain Rp 26.385,97/m2.
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