COST ACCOUNTING AND PRODUCT'S PRICE CALCULATION FOR BA DING PRINTING COMPANY - MINISTRY OF PUBLIC SECURITY

Abstract

This paper is covered with the analysis of cost accounting methods and the impact of the selected costing methods to the company business reality activities. The purpose of this thesis is to analyze the use of cost accounting methods to the company as well as the effectiveness of cost accounting system that the selected company adopted. The three costing methods are mentioned in this thesis namely Absorption costing method, Activity-Based costing method, and Variable costing method. Each method will leads to different financial statement to company managers, and hence affect to the manager’s decision making. The research focuses to analyze the company’s selected costing method by providing the relevant costing statements, and from that I will provide self opinions and also recommendations to hopefully enhance the effectiveness of the company’s cost accounting performance.