Penerapan Activity Based Costing System dalam Perhitungan Biaya Produk  

Oleh:

Setiana, Sinta

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Majalah Ilmiah Maranatha vol. XXX no. XIII (Jul. 2006), page 15-21.
Topik: activity based costing; activity based costing system; non value added

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Perpustakaan Pusat (Semanggi) Nomor Panggil: MM30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Generally some companies in indonesia still use allocation based traditional system where this system only measures attribute unit or one rate, such as direct working hour or machine timer charges the overhead cost to product, so the tradisional cost accountancy system is not present an accurate cost description. The weaknesses which are on the traditional costing system caused a new concept born in production costing management. This concept is known as activity based costing system. This system provides a relevant strategy information for profitably evaluations requirement for line & long term product as well as motivate manager to evaluate works in organization activities. The advantages of abc system : 1. support more accurate & right decision making 2. support continuity of improvement 3. giving an ease in determining relevant costing 4. the abc system reseach can convince management that they must take some steps to be competitive 5. management will be in a position for doing competitive abrgaining more properly It is expected that activity management in this abc system will minimize wasting and non value added activity.

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