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Dampak penerapan activity based costing pada penetapan harga produk PT X

Sri Nurhayati (Pembimbing/Promotor) - ; Ray Handy Setiady - ;

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


Ketersediaan

Call NumberLocationAvailable
6351PSB lt.2 - Karya Akhir1
PenerbitDepok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2008
Edisi-
SubjekCost accounting
Pricing
Production costs
Activity based costing
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxii, 96 p. : il. ; 30 cm.
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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