ACTIVITY BASED COST SYSTEM:Sebuah pendekatan guna meningkatkan keakuratan penghitungan biaya proses Industri Manufaktur

ATYA, WIRABHUANA (2006) ACTIVITY BASED COST SYSTEM:Sebuah pendekatan guna meningkatkan keakuratan penghitungan biaya proses Industri Manufaktur. Kaunia Jurnal Sains dan Teknologi Vol. II , No. 2, Oktober 2006.

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Abstract

Tibs paper explains philosophy's view about Activity Based Cost System Broadly Fucntion rather than just a cost calculation system. By this time, Activity Based Cost System plays an important role in the thight industrial copetition era. In order to achieve an optimal implementation of Activity Based Cost System, the harmonization of the enterprises caracteristics that applying, and the Activity Based Cost system caracteristics ia highly needed. The implementation of this methods must he performed in a proper and komprehensive procedure. Finally, In the end of this paper explains how the impact of Activity Based Cost System Implementation in Just In Time Production System Circumstances that have been broadly adopted in many main and medium Manufacturing Enterprises.

Item Type: Article
Uncontrolled Keywords: Activity Based Cost System, Industri Manufaktur, Sistem Produksi Tepat Waktu
Subjects: Kaunia Jurnal
Divisions: E-Journal
Depositing User / Editor: Edi Prasetya [edi_hoki]
Date Deposited: 28 May 2013 14:50
Last Modified: 28 May 2013 14:50
URI: http://digilib.uin-suka.ac.id/id/eprint/7893

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