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ACTIVITY BASED COSTING

ACTIVITY BASED COSTINGPREPARED BY:MEILIA PUSPITA SARIPRATIWI WIDYA UTAMICITA SOPHIA ASAALIF M.BUDI WIDIHARTANTOBAYU AJIOUTLINEActivity Based Costing: an OverviewCost Treated by Activity Based CostingActivity Based ManagementMechanism of Activity Based CostingDesigning an ABC SystemComparison of Traditional and ABC SystemTable PerbandinganActivity Based Costing and Customer Profitability AnalysisContoh Penerapan, Menghitung HPP + Profit costumerABC and External Report (Manfaat & penerapan Report)Limitation of Activity Based Costing (Kelemahan)

ACTIVITY BASED COSTING: AN OVERVIEWABC System metode pembiayaan untuk menyediakan informasi biaya yang tepat kepada Manajer dalam penyusunan strategi dan pengambilan keputusan, yang mungkin berdampak kepada kapasitas dan penentuan biaya variabel serta biaya tetap.Traditional Costing Kepentingan Pihak ExternalABC System Kepentingan Pihak InternalPenggunaan ABC menghasilkan sistem pembiayaan yang lebih akurat.Didasarkan kepada (1) penggunaan sumber daya yang digunakan, (2) besarnya aktifitas, (3) serta penyebab biaya lain yg bersifat fundamental

COST TREATED BY ACTIVITY BASED COSTING


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