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Pengaplikasian Time Driven Activity Based Costing Untuk Meningkatkan Profitabilitas Pada Perusahaan Asuransi Umum X

The general insurance industry is increasingly experiencing difficulties in overcoming the competition among general insurance companies. Competition generally occurs only on trust and service, while competing in setting up premium price or premium discount has been getting strickier as it is governed highly by the Financial Services Authority. General insurance companies that can work more efficiently then will emerge as the winner since they are able to set aside expenditure for promotional activities which leads the company to be more profitable. Therefore, this study aims to design a good cost accounting system at general insurance company by using time driven activity-based costing (TDABC) to increase the company profitability by allocating accurately the cost to each product. From this study it can be conclude that the use of TDABC can identify inefficiency in the company so that the company can address the problem.

Ketersediaan

Call NumberLocationAvailable
T 559/18PSB lt.2 - Karya Akhir1
PenerbitJakarta: Fakultas Ekonomi dan Bisnis Universitas Indonesaia
Edisi-
SubjekActivity based costing
Cost Accounting System
ISBN/ISSN-
KlasifikasiNONE
Deskripsi Fisikxi, 64 p. ; diagr. ; 30 cm
Info Detail SpesifikProgram Studi Magister Akuntansi
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data