Pendekatan Manajemen Biaya Untuk Meningkatkan Ketepatan Penghitungan Biaya Melalui Time Driven Activity Based Costing System
DOI:
https://doi.org/10.26740/bisma.v1n2.p158-166Keywords:
activity-based costing system, Cost driverAbstract
Expense represent important factor in company and emulation in market. Consumer wil chosen producer capable to yield service and product owning high quality at the price of cheap. Management system of the Expanse of emphasizing at disclosure compared to alocation. And Management persuant to ctivity is heart of system operation of contemporaary operation. At least there is two primary factor which mus to be paid attention in location of tricker of expanse of (drifer cost) this is: expanse of correlation storey; level and measurement between driver cost with cunsumption of overhead real. Dreiver cost divided into two category, that is structural of cost driver and Cost driver executional represent base used to burden the expanse of which is gathered at pool cost to So that with calculation of expanse pass/through Time Driven costing activity-based, company obtain; get more accurate and precise information.References
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Supriyono,R., A. 1990. Edisi ke 2. Akuntansi Biaya: Perencanaan dan Pengendalian Biaya serta Pembuatan Keputusan. Yogyakarta : BPFE.
Ingram, Robert W.; Albright, Thomas L.; Baldwin, Bruce A. 2004. Fifth Edition. Financial Accounting: A Bridge to Decision Making. Canada : Thompson South Western.
Kaplan, Robert. S. 2007. Time Driven Activity Based Costing. USA : Harvard College.
Kaplan, Robert, S.; Cooper, Robin. 1998. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. USA: Harvard College.
Kismono, Gugup. 1999. Perubahan Lingkungan, Transformasi Organisasional dan Reposisi Fungsi Sumber Daya Manusia. Jurnal Ekonomi dan Bisnis Indonesia, Vol 14 No.2, 62-76.
Kieso, Donald, E. Weygand, Jerry, J.; Warfield Terry D. 2001. Tenth Edition. Intermediate Accounting. USA : John Wiley and Sons, Inc.
Lucas, Robert, W. 2005. Third Edition. Customer Service: Building Successful Skill for the Twenty First Century. Americas, New York : McGraw Hill.
Mulyadi. 2005. Sistem Manajemen Strategic Berbasis Balanced Scorecard, Yogyakarta : UPP AMP YKPN
Mulyadi. 1997. Akuntansi Manajemen: Konsep, Manfaat dan Rekayasa. Yogyakarta : STIE YKPN.
Mowen, Maryanne, M.; Hansen, Don, R. 2005. Management Accounting the Cornerstone for Business Decisions. USA : Thomson South Western.
Porter, Michael, E . 1980. Competitive Strategy. Ney York : The Free Press.
______ Michael, E. 1985. Competitive Strategy, New York : The Free Press.
Roztocki, Narcyz. Value Added System: A Case Study Implementing an Integrated Activity-Based Costing and Economic. Vol. 25 No. 11/12, 2003. Emerald Journal. Emerald Group Publishing Limited
Roztocki Narcyz. An Integrated Activity Based Costing And Economic Vallue Added System As An Engineering Management Tool For Manu-Factures. Vol. 23 No. 7/8, 2001. Emerald Journal. Emerald Group Publishing Limited.
Sembiring, Eddy R. 2003. œMeraih Competitive Advantage Melalui Learning Organization. Media Akuntansi 36, 52”53.
Shank, J.K., and Govindarajan. 1993. Strategic Cost Management. New York : The Free Press.
______ J.K., dan Govindarajan. 1997. Reading In Management Accounting. New York: The Free Press.
Supriyono,R., A. 1990. Edisi ke 2. Akuntansi Biaya: Perencanaan dan Pengendalian Biaya serta Pembuatan Keputusan. Yogyakarta : BPFE.
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2018-06-06
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Listiadi, A. (2018). Pendekatan Manajemen Biaya Untuk Meningkatkan Ketepatan Penghitungan Biaya Melalui Time Driven Activity Based Costing System. BISMA (Bisnis Dan Manajemen), 1(2), 158–166. https://doi.org/10.26740/bisma.v1n2.p158-166
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