Penerapan tradisional costing method dan activity based costing dalam menentukan tarif jasa (studi kasus pada rental multimedia CV. Arjuna Creative di Surabaya)

Styaningrum, Pratiwi (2018) Penerapan tradisional costing method dan activity based costing dalam menentukan tarif jasa (studi kasus pada rental multimedia CV. Arjuna Creative di Surabaya). Other thesis, Wijaya Kusuma Surabaya University.

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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.

Item Type: Thesis (Other)
Uncontrolled Keywords: Activity Based Costing
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Pratiwi Styaningrum
Date Deposited: 07 Sep 2018 07:19
Last Modified: 07 Sep 2018 07:19
URI: http://erepository.uwks.ac.id/id/eprint/1706

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