Analysis Of Conventional Methods And Activity Based Costing (ABC) Methods In Determining Product Cost Unit In Bagoster Business Baubau City

The selling price of a product can be company's strength or weakness, so an appropriate cost recording method is needed. This study aims to compare the costs unit using conventional and activity based costing (ABC) in Bagoster Business Baubau City descriptive statistical quantitative methods. types products produced are Fried Meatballs, Monster Tofu Walik, Indomie. ABC were Rp 12,025.71 11,955.66, respectively. for 12,250 15,543.85, Rp. 13,129 13,965,157, Indomie, 15,025 11,435.816, Results study, two methods present different results, but provides more accurate because it charges on activities that occur product, not equating all like pattern