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Integrated Benchmark Costing
Oleh:
Brede, Hauke
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Jurnal Manajemen Prasetiya Mulya vol. III no. 6 (1996)
,
page 58-66.
Topik:
benchmarking
;
benchmark costing
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ10.2
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
This article describes a new integrated approach in process controlling. Since the invention of cost acounting, major innovations in the field of management control techniques took place. It is not surprising that the methods invented for mass production of standard products are no longer suitable for contemporary organizations. Many changes (like the shift from a high percentage of direct labor cost ot high indirect cost) have to be taken into consideration.
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