Ditemukan 3 dokumen yang sesuai dengan query
Harwinsyah Harun
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 1980
S16617
UI - Skripsi Membership Universitas Indonesia Library
Lidya Christine
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Informasi tentang biaya memberikan masukan yang penting bagi penentuan harga kamar suatu hotel. Activity based costing dapat membantu perusahaan untuk menganalisa biaya-biaya yang terjadi atas jasa yang dihasilkan. Penelitian melakukan studi kasus penerapan activity based costing pada Sentul Leadership Development Center yang dipilih karena memiliki keunikan tersendiri.
Penerapan activity based costing menunjukkan bahwa :
- Penerapan harga oleh Sentul Leadership Development Center sudah memberikan margin positif jika dibandingkan dengan biaya berdasarkan perhitungan Activity based costing.
- Aktivitas yang ...
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Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2008
T25279
UI - Tesis Open Universitas Indonesia Library
Iffat Zehra
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ABSTRACT
With increasing production cost and growing local and international competition, accountants within Small and Medium Enterprises (SMEs) are largely encumbered with the onus of cost control. Through this paper, we empirically examine use and perceived importance of cost management accounting practices within Pakistani manufacturing SMEs. The cross-sectional study is conducted under descriptive research design. Findings from survey questionnaire of 44 manufacturing SMEs indicate that process costing method is widely used and complexity in production process ...
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Jakarta: Fakultas Ekonomis dan Bisnis UIN Syarif Hidayatullah, 2019
650 ESENSI 9:1 (2019)
Artikel Jurnal Universitas Indonesia Library