Jurnal Ekonomi, Manajemen, Akuntansi
Vol. 3 No. 5: Juli 2024

Memahami Pentingnya dan Menganalisis Penggunaan Biaya Berdasarkan Aktivitas serta Membedakannya Dengan Analisis Perhitungan Biaya Berdasarkan Tradisional atau Konvensional

Saudurma Silaban (Universitas HKBP Nommensen)
Sherly Simanjuntak (Universitas HKBP Nommensen)
Mey Reini (Universitas HKBP Nommensen)
Pinta Siahaan (Universitas HKBP Nommensen)
Hamonangan Siallagan (Universitas HKBP Nommensen)



Article Info

Publish Date
29 Jul 2024

Abstract

Cost is an important element in any organization, as it affects decisions and day-to-day operations. However, measuring and analyzing costs can be a challenging task, especially when costs are related to a specific activity or process. An activity-based costing approach is a way that can be used to address these challenges, by allowing management to better understand and control their costs more accurately and efficiently. By understanding cost-based activities, management can identify areas where they can reduce costs or improve efficiency, which can help organizations make better decisions about how to allocate their resources and improve their profitability. Activity-based cost calculation analysis involves measuring the costs associated with a particular activity and comparing them to traditional or conventional costs. This can help organizations understand the difference between activity costs and traditional costs, and identify areas where they can save costs or improve efficiency. Overall, the use of activity-based costs and the analysis of activity-based cost calculations can help organizations better understand and control their costs, make better decisions, and improve their profitability.

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Journal Info

Abbrev

EKOMA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi merupakan jurnal yang diterbitkan oleh CV ULIL ALBAB CORP. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi menerbitkan artikel hasil penelitian dan kajian literatur dari bidang ekonomi, manajemen, akuntansi baik dari perspektif konvensional dan/atau Islam ...