Open AccessActivity Based Costing Method for Analysing Asphalt Mixture Produced by Diesel and Palm Shell Fuel in Asphalt Mixing Plant
Author(s) -
Ziyad Yusuf Khusaini,
Ary Setyawan,
Florentina Pungky Pramesti,
Sunu Herwi Pranolo
Publication year - 2021
Publication title -
journal of physics. conference series
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.21
H-Index - 85
eISSN - 1742-6596
pISSN - 1742-6588
DOI - 10.1088/1742-6596/1912/1/012059
Subject(s) - asphalt , diesel fuel , mixing (physics) , palm oil , waste management , environmental science , fuel oil , production (economics) , activity based costing , engineering , materials science , agricultural science , business , composite material , economics , marketing , physics , quantum mechanics , macroeconomics
The purpose of this research is to calculate the price of basic production mixed asphalt with fuel shells palm oil and diesel fuel in blow dryer asphalt mixing plant. The research is quantitative descriptive that focuses on the subject of study by decomposing, analyzes, and collect data the subject of study by a process of interviews and data collection secondary to Asphalt Mixing Plant (AMP). The process of data analysis to determine prices basic production uses the activity based costing who reckoning based on activity his job. The result of this research is the price basic the production of mixed asphalt Rp 916.821,10 per 1000 kg mixed asphalt. While the difference between the price production basic mixed asphalt with fuel shell palm oil with diesel fuel is Rp 66.837,44 or the cost of goods production mixed asphalt with fuel palm shell 6, 8 % for cheaper production of mixed asphalt use diesel fuel.