ABC System Sistem Biaya dalam Mengatasi Kelemahan atau Kekurangan Sistem Biaya Tradisional

Nunik .

Jurnal Akuntansi
Vol. 6 No. 2 (2007)

Activity Based Costing (ABC) systems assist management in overcoming problems faced by traditional cost systems. Traditional cost systems can only trace direct material cost and direct labor cost to unit output and cannot determine the part of various indirect cost, such as overhead cost precisely and accurate. While, ABC systems confess a lot of other costs which practically can be traced not to unit output, but to activity that is needed to produceoutput. Therefore, ABC systems applicable to overcome weakness or shortage in traditional cost systems, so that management in company can take accurate and more precise decision.Keyword: ABC systems, traditional cost systems