Detail Learning to Love ABC   Oleh:  Cokins, Gary Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 188 no. 2 (Aug. 1999), page 37-40. Topik: LEARNING; learning; love ABC Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Hard as it is to believe, activity - based costing (ABC) works best with a minimum amount of detail and estimated cost figures. By training and inclination accountants are detail oriented, abhorring lack of precision and vagueness. Unfortunately, these qualities that accountants excel in are incompatible with ABC. As a result, when CPAs undertake an ABC project, they typically become overwhelmed with data. It's ironic. Because ABC is designed to provide useful financial insights into a company's operations, it's a process that should be well within accountants' sphere of expertise. Yet the fact remains : CPA s and ABC don't mix. What's behind this incompatibility ? Those who have successfully implemented ABC say that, when gathering the underlying data for ABC, close enough is not only good enough, it's often key to its success. But, typically, when accountants try to apply ABC, they strive for a level of exactness that is both difficult to attain and time - consuming - and that eventually becomes the project's kiss of death. The goal of this article is not to make accountants scapegoats for failed ABC projects. Quite the contrary : It's to get CPA s to see that activity - based costing is not that hard to implement, and it truly can enhance their roles as business partner and consultant. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved