PENERAPAN ACTIVITY BASED COSTING (ABC) PADA SECTOR USAHA MIKRO
| Main Author: | Panggiarti, Endang Kartini |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
, 2013
|
| Online Access: |
http://jurnal.utm.ac.id/index.php/MID/article/view/195 |
Daftar Isi:
- The purpose of the writing is to look deeper about production cost in the micro business. The application of the production cost in this article is Activity Based Costing (ABC). ABC is the kind of cost by activities that to used in the overhead cost. In the past, the overhead cost calculated by traditional method. Now, the overhead cost calculated by modern method that is ABC method. Usually, the application of the ABC just used to the manufacture industry. Maybe in this "·decade, ABC can use in the micro business. Result of the analysis is ABC can to application in micro business with cost driver that the point of the kind of production cost. Keywords: activities, production cost, overhead cost, cost driver.