Perbandingan Penerapan Metode Traditional Dengan Activity Based Costing Dalam Perhitungan Biaya Produksi Pada Perusahaan XYZ  

Oleh:

Sidharta, Juaniva ; Yessica

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Buletin Ekonomi: Kajian Manajemen dan Akuntansi vol. 12 no. 2 (Sep. 2008), page 48-65.
Fulltext: BB64_XII-02_2008.pdf (19.04MB)

Isi artikel

Activity-Based Costing (ABC) is a costing model that identifies activities in an organization and assigns the cost of each activity resource to all products and services according to the actual consumption by each: it assigns more indirect costs (overhead) into direct costs. In this way an organization can establish the true cost of its individual products and services for the purposes of identifying and eliminating those which are unprofitable and lowering the prices of those which are overpriced. In a business organization, the ABC methodology assigns an organization's resource costs through activities to the products and services provided to its customers. It is generally used as a tool for understanding product and customer cost and profitability. As such, ABC has predominantly been used to support strategic decisions such as pricing, outsourcing and identification and measurement of process improvement initiatives.

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