Pengaruh penggunaan activity based costing thd perhitungan harga pokok produk pd PT Gandum Mas Kencana

Rusnandar, Rudi (2009) Pengaruh penggunaan activity based costing thd perhitungan harga pokok produk pd PT Gandum Mas Kencana. S1 thesis, Universitas Mercu Buana.

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Abstract

Abstract Along with development in information and technology aspect, now the domination of employee have replaced by modern machine in production cost structure process manufacturing until inclination have changed. In Activity Based Costing system, The accuracy of production cost determination reached by invented cost pools and identification of cost driver which can be used for to burden cost to every group. The aim of this research to find out the influence of activity based costing system usage against calculated from cost of production with case study in PT. Gandum Mas Kencana. From this research, we can find that the usage of activity based costing system can decreased cost distortion compared with traditional cost accounting system which borden on one tariff. Key words: Activity Based Costing, Cost of Goods Manufacturing

Item Type: Thesis (S1)
Call Number CD: FE/AK. 09 071
Call Number: SE/09/797
NIM/NIDN Creators: 43207120078
Uncontrolled Keywords: activity based costing
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 20 Oct 2009 12:06
Last Modified: 31 May 2017 02:12
URI: http://repository.mercubuana.ac.id/id/eprint/26609

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