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Faliany, L. Jade
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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PENERAPAN METODE TIME-DRIVEN ACTIVITY-BASED COSTING UNTUK MENGHITUNG HARGA POKOK PRODUK JASA: STUDI KASUS SALON KECANTIKAN AVV MAKE UP & HAIR DO Devina, Marceline; Faliany, L. Jade
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.343 KB) | DOI: 10.25170/jara.v9i2.23

Abstract

Calculating costs of production is important but complex in its implementation, specifically with respect to the allocation of indirect costs to costs of production. There are several methods to calculate costs of production. In this study, the Time-Driven Activity Based Costing (TDABC) method was applied to calculate costs of production ofAVV Make Up & Hair Do, a beauty salon located at ITC BSD. The analysis showed that the TDABC was a suitable method for the beauty salon because it helped calculate the base price of each of its products and services.