Dampak penerapan activity based costing pada penetapan harga produk PT X

Deskripsi

The focus of this study is about the effect of activity based costing implementation on pricing decision. This research is quantitative in nature. Data were collected through examining company records, observation, and deep interview with company?s management. The result of the study concludes that activity based costing implementation doesn?t have a significant effect on product cost calculation except for low volume product; the researcher suggest that PT X should treat thwe low volume product, by change its price or discontinue its production.Ada tabel