文章基本信息

标题：ACTIVITY BASED COSTING APPLICATION METHOD IN BULOVA SCHOOL UNIFORMS
本地全文：下载
作者：Husniawati Husniawati ; Emmy Indrayani
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：ABSTRACT :Technological developments in the information sector, transportation, andmanufacturing technology has pushed the company in Indonesia to enter theglobal competition, with competition, the management company must be able torespond with either one of them with regard to the use the cost method that canreduce the cost of production. This emphasis can be done using a method that iseffective and efficient method of Activity Based Costing (ABC) which is thedevelopment of new cost assignment with cost calculations based on activityand use some of the trigger making it easier for management fees in determiningthe price and analyze the profitability of each product. With Activity BasedCosting method accuracy can be obtained so that costs can prevent thedistortions that are different from conventional methods that use only one triggerof the cost. By use of abc method can give accuracy in HPP'S determination soHPP which is resulted by use of abc method for Cloth To Turn White Rp'sLength Arm 142.466.865.8, and female Boy Scout Cloth Rp 172.755.609.1,meanwhile BOP which is resulted by use of abc method for Cloth To TurnWhite Rp's Length Arm 8.910.865.76, and female Boy Scout Cloth Rp10.073.920.68