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Studi Kualitatif: Implementasi Benchmarking dan Activity Based Costing Terhadap Keberlangsungan Hidup Usaha Pada Bisnis Keluarga di Kota Palembang
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Institusion
Universitas Katolik Musi Charitas
Author
Angelica, Cindy
Subject
HB Economic Theory 
Datestamp
2022-02-17 02:43:04 
Abstract :
This study aims to determine how the application of activity based costing (ABC) and benchmarking to the survival of family businesses in the city of Palembang. The data collection technique used is interviews. Data analysis aims to simplify data so that it is easy to understand and analyze. The results show that the application of benchmarking and activity based costing (ABC) applied by family businesses has a positive effect on increasing business performance and competitive advantage that can maintain the survival of the family businesses. The application of benchmarking and activity based costing (ABC) in family businesses has a high level of effectiveness on the survival of the family businesses. In addition, the implementation of benchmarking and activity based costing (ABC) has been felt by family businesses and there are benefits for family businesses in maintaining the survival of the family businesses. Keywords: Benchmarking, Activity Based Costing (ABC), Family Businesses, Effectiveness of Benchmarking Implementation, Effectiveness of Activity Based Costing (ABC), Benchmarking Strategy 
Institution Info

Universitas Katolik Musi Charitas