CD-ROM
Penentuan biaya produksi dengan metode activity based costing pada PT. Aneka Banusakti (CD)
Manufacturing business in calculating his production cost still use accounting system traditional expense assessed less be accurate and a lot of insuffiency. because of traditional cost accounting only use one or two kinds of encumbering to count released resource.
In this time have expanded modern accounting system that is system Activity-Based Costing ( ABC). System ABC exploited to improve careful of calculation board with production in manufacturing business yielding a lot of product type of At growth hereinafter, ABC shall no longger be limited by its exploiting just to yield production cost information, but extend as information system to motivate personel in conducting improvement to process used by company to yield product / service for customer.
ABC use actifity as dot center to response expense. Thereby the circumstantial understanding about activity becoming cause of incidence of expense will place personel company on course influencing expense. Later on activity utilized for the calculation board with production.
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