Analisis Biaya - Volume dan Laba Dengan Pendekatan Activity Based Costing (ABC) Dalam Perencanaan Laba  

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Nurlela

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Widya: Majalah Ilmiah vol. 22 no. 233 (Feb. 2005), page 9.
Topik: ANALISIS BIAYA; pendekatan activity based costing (ABC); analisis biaya-volume dan laba

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM47.22 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Cost-Volume and Profit (CVP) analysis is a term that is very useful for short term profit planning, because this analysis can find mutual relationships between price, sales volume, production volume, cost and profit. CVP anaysis is divided into two methods : 1) Conventional , and 2) Activity Based Costing (ABC). In the conventional method, CVP analysis only considers unit level activities factor, while ABC method determines cost not only based on unit level activities but also on non unit level activities, so that it provides more accurate information for planning and decision making.

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