TINJAUAN PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN BESARNYA TARIF JASA RAWAT INAP PADA RSUD KOTA BEKASI

DARMAWATI, DEWI (2011) TINJAUAN PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN BESARNYA TARIF JASA RAWAT INAP PADA RSUD KOTA BEKASI. S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (COVER)
COVER.pdf

Download (37kB) | Preview
[img]
Preview
Text (ABSTRAK)
ABSTRAK.pdf

Download (6kB) | Preview
[img] Text (BAB I)
BAB 1.pdf
Restricted to Registered users only

Download (13kB)
[img] Text (BAB II)
bab 2.pdf
Restricted to Registered users only

Download (39kB)
[img] Text (BAB III)
bab 3.pdf
Restricted to Registered users only

Download (21kB)
[img] Text (BAB IV)
bab 4.pdf
Restricted to Registered users only

Download (63kB)
[img] Text (BAB V)
bab 5.pdf
Restricted to Registered users only

Download (9kB)
[img] Text (DAFTAR PUSTAKA)
daftar pustaka.pdf
Restricted to Registered users only

Download (7kB)

Abstract

Activity-Based Costing is a method of determining the cost of the search fee to the event, then to product. The main difference calculation of the cost of the product between traditional cost accounting with ABC is the number of cost drivers used in the ABC method more than the traditional cost accounting system. Calculation of hospitalization rates by using the ABC method, when compared with traditional methods, the ABC method gives greater results than the VIP and UTAMA 1 who gives a smaller result. because this is the overhead of loading on each product. In traditional cost accounting methods of overhead costs on each product is only charged on only one cost driver. As a result tends to occur distortion in overhead expenditures. While the ABC method, overhead cost in each product are charged to cost a lot of drivers. So the ABC method, has been able to allocate costs appropriately rooms activity based on consumption of each activity. Key words : Activity Based Costing, Traditional Costing & Inpatient hospitalization rates

Item Type: Thesis (S1)
Call Number CD: FE/AK. 11 208
Call Number: SE/32/11/188
NIM/NIDN Creators: 0320311-198
Uncontrolled Keywords: Activity Based Costing.
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 05 Jul 2011 12:38
Last Modified: 10 Sep 2025 03:20
URI: http://repository.mercubuana.ac.id/id/eprint/18956

Actions (login required)

View Item View Item