@article{digilib7893,
           month = {October},
           title = {ACTIVITY BASED COST SYSTEM:Sebuah pendekatan guna meningkatkan keakuratan penghitungan biaya proses Industri Manufaktur},
          author = {WIRABHUANA ATYA},
            year = {2006},
         journal = {Kaunia Jurnal Sains dan Teknologi Vol. II , No. 2, Oktober 2006},
        keywords = {Activity Based Cost System, Industri Manufaktur, Sistem
Produksi Tepat Waktu},
             url = {https://digilib.uin-suka.ac.id/id/eprint/7893/},
        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.}
}