Tanggapan atas Artikel Analasis Kecermatan Alokasi Biaya Overhead Berdasarkan Pemicu Biaya dalam Periode Krisis (Jurnal Ekonomi & Bisnis vol.2 no.1 februari 2002)  

Oleh:

Hassan, F.X. Tarmidi

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Ekonomi dan Bisnis vol. 3 no. 1 (Feb. 2003), page 81-88.
Topik: Cost Behaviour; Positive Correlation; Negative Correlation; Causal Relationship; Inconsistency

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ100.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Correlated between other variables and manufacturing overhead cost (MO) is not the main condition to sellect cost allocation system. Based on cost behavior pattern, direct cost would change proportionally with the changes of unit activities, while manufacturing overhead cost has no change proportionally because there are variable and fixed portion at manufacturing overhead, and fixed portion of total amount don’t change, if it does at normal activities. The former writer has told us that direct material has negative and weak correlation with manufacturing overhead cost (table 4 page 64, r = - 0,032). From these figure we conclude, as a part of direct cost, direct labor cost also has negative, and weak correlation with manufacturing overhead cost Thus, direct cost doesn’t have positive and strong correlation with manufacturing overhead cost, but wages (direct labor cost) as a part of direct cost can be used as cost drivers, so it can be used as cost allocation based, as declared by the former writer. To reject unit as cost driver is not because it doesn’t have positive and strong correlation with manufacturing overhead cost, but if unit is used as cost allocation bases, it will cause cost distortion.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali