Jurnal Akuntansi Bisnis
Vol 5, No 1 (2012): Jurnal Akuntansi Bisnis

SISTEM PERHITUNGAN BIAYA BERDASARKAN JOB ORDER COSTING, PROCESS COSTING, ACTIVITY BASE COSTING, ACTIVITY BASE MANAGEMENT

Wiwi Idawati (STIE Tri Bakti)



Article Info

Publish Date
06 Jun 2017

Abstract

Sharp world level competition caused investors direct planting their funds into efforts that enabled large in generating profits, while businesses that are capable of producing large profits will soon attract many investors to infuse capital into the business. Activities to service orders and presents cost information for management, cost accounting procedures in the method of cost of goods orders include organizational forms, records and reports that are coordinated in order to carry out the Activity Based Costing provides information about activities and resources needed to carry out such activities. In some ways, process costing have in common and the difference with the job order costing. The main purpose of these systems is imposes cost of raw materials , labor and overhead into products and give mechanism tally cost per unit .Keywords: Job Order Costing, Process Costing, Activity Base Costing, Activity Base Management.

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Journal Info

Abbrev

akuntansi-bisnis

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development ...