Peranan Activity-based Costing System dalam Menganalisis Laba Per Pelanggan untuk Meningkatkan Laba Departemen Printing PT Tj.

Aileen Kurniawan, Arthur Purboyo &
Journal article Bina Ekonomi • 2007


Many managers think that increases in sales will automatically increase companys profit. With this assumption, the company will accept order from customer without making judgment on the capacity of company consumed by that order. The background of this thinking is catted volume-related. But, in many cases, cost depends on the activity consumed to accomplish an order. So, cost allocated based on unit of output sometimes will cause overcosted or undercosted. On of the solution to over or undercosted is cost allocation based on activity consumed by the product or the order. This cost allocation is called activity-based costing. Activity-based costing systems help will provide complete and accurate information that are needed by the management to make better decision based on cost of an order. Keywords: overcosted, undercosted, activity-based costing, activity based management


  • 235 kali dilihat
  • 156 kali diunduh


Bina Ekonomi

Bina Ekonomi merupakan jurnal ilmiah yang terbit dua kali dalam setahun. Jurnal ini mewadahi kary... tampilkan semua