Universitas Stikubank (Unisbank) Semarang Repository

TINJAUAN KALKULASI BIAYA BERDASARKAN SISTEM ABC

Enty, Nur Hayati and Prasetyo Indah, Dwi Cahyaning TINJAUAN KALKULASI BIAYA BERDASARKAN SISTEM ABC. Jurnal Ilmiah.

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Abstract

Requirement oJ production cost will be more accurate have forced many company to pay attention seriously procedure calculate expense. Traditional Expense system cannot burden the expense of from overhead activity which [doJ not relate to unit real correctly. This matter can become serious problem if expense of overhead pursuant to unit represent proportion which is signifikan from overhead total cost. System of[is expense of pursuant to overhead allocation unit remain to each,' every product by using overhead tariff remain to and burden variable overhead by using variable overhead tariff System ABC used to identify all activity, both for indirect

Item Type: Article
Subjects: T Technology > T Technology (General)
T Technology > TS Manufactures
Faculty / Institution:
Depositing User: Fakultas Ekonomi
Date Deposited: 29 Jan 2015 05:56
Last Modified: 29 Jan 2015 05:56
URI: https://eprints.unisbank.ac.id/id/eprint/2594

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