Why Accounting is Important for SMEs? (Case Study of Tape Madu Jaya Jember)

DOI

10.2991/iconies-18.2019.64How to use a DOI?

Keywords

Accounting, SME’s

Abstract

The objective of this research is to analyze the cost of goods sold calculation for tape (fermented cassava) with traditional costing and time-driven activity-based costing (TDABC) approach. The research object is Tape Madu Jaya Small and Medium Enterprises (SMEs) in Jember that are engaged in the food industry. This study used a descriptive qualitative approach through literature study. The results show that the calculation of cost of goods sold based on the traditional system and TDABC are different due to the charging of overhead costs on each product. Calculations with TDABC provide accurate information. The results can be used to revise the production cost of each product

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Alwan Sri Kustono
AU  - Aisa Tri Agustini
PY  - 2019/10
DA  - 2019/10
TI  - Why Accounting is Important for SMEs? (Case Study of Tape Madu Jaya Jember)
BT  - Proceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018)
PB  - Atlantis Press
SP  - 320
EP  - 323
SN  - 2352-5428
UR  - https://doi.org/10.2991/iconies-18.2019.64
DO  - 10.2991/iconies-18.2019.64
ID  - Kustono2019/10
ER  -