BISMA (Bisnis dan Manajemen)
Vol. 1 No. 2 (2009)

Pendekatan Manajemen Biaya Untuk Meningkatkan Ketepatan Penghitungan Biaya Melalui Time Driven Activity Based Costing System

Agung Listiadi (Universitas Negeri Surabaya)



Article Info

Publish Date
06 Jun 2018

Abstract

Expense represent important factor in company and emulation in market. Consumer wil chosen producer capable to yield service and product owning high quality at the price of cheap. Management system of the Expanse of emphasizing at disclosure compared to alocation. And Management persuant to ctivity is heart of system operation of contemporaary operation. At least there is two primary factor which mus to be paid attention in location of tricker of expanse of (drifer cost) this is: expanse of correlation storey; level and measurement between driver cost with cunsumption of overhead real. Dreiver cost divided into two category, that is structural of cost driver and Cost driver executional represent base used to burden the expanse of which is gathered at pool cost to So that with calculation of expanse pass/through Time Driven costing activity-based, company obtain; get more accurate and precise information.

Copyrights © 2018






Journal Info

Abbrev

bisma

Publisher

Subject

Social Sciences

Description

BISMA (Bisnis dan Manajemen) is a peer-reviewed and open access platform which focuses on business, management, and entrepreneurship. The aim of BISMA is to be a authoritative source of information on it’s focuses. The scope of BISMA are but not strictly limited to: strategic management, good ...