Penerapan tradisional costing method dan activity based costing dalam menentukan tarif jasa (studi kasus pada rental multimedia CV. Arjuna Creative di Surabaya)
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Styaningrum, Pratiwi
Subject
HC Economic History and Conditions
Datestamp
2018-09-07 07:19:53
Abstract :
ABSTRACT The development of science has resulted in an activity-based cost pricing system designed to overcome the distortions that occur in traditional cost accounting systems. This system is called Activity Based Costing. Activity Based Costing assumes that costs arise due to activities that produce products. This approach uses cost drivers in activities that generate costs and will be more accurately applied to companies that produce various types of products. Research in this final project is carried out based on the factors that influence the inappropriate allocation of costs. That way, the right cost allocation factor can be applied by the business actor to determine the service tariff in order to obtain income that reaches the maximum value and is allocated appropriately. Keyword : Activity Based Costing.
ABSTRACT The development of science has resulted in an activity-based cost pricing system designed to overcome the distortions that occur in traditional cost accounting systems. This system is called Activity Based Costing. Activity Based Costing assumes that costs arise due to activities that produce products. This approach uses cost drivers in activities that generate costs and will be more accurately applied to companies that produce various types of products. Research in this final project is carried out based on the factors that influence the inappropriate allocation of costs. That way, the right cost allocation factor can be applied by the business actor to determine the service tariff in order to obtain income that reaches the maximum value and is allocated appropriately. Keyword : Activity Based Costing.
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