PERANAN ACTIVITY-BASED COSTING SYSTEM DALAM MENGANALISIS LABA PER PELANGGAN UNTUK MENINGKATKAN LABA DEPARTEMEN PRINTING PT TJ.
Abstract: Many managers think
that increases in sales will
automatically increase company's profit. With this assumption, the company will accept order from customer without making judgment
on the capacity of company
consumed by that order. The
background of this thinking is catted
volume-related. But, in many cases, cost depends on the activity consumed to accomplish an order. So, cost allocated
based on unit of output sometimes will
cause overcosted or undercosted. On of the solution to over or undercosted is cost allocation based on activity consumed
by the product or the order. This cost allocation is called activity-based costing. Activity-based costing
systems help will provide complete and accurate information
that are needed by the management to make better decision based on cost of an order.
Penulis: Arthur Purboyo,
Aileen Kurniawan
Kode Jurnal: jpakuntansidd070029
