Application In Activity Based Costing (ABC) Calculation Of Home Development Cost (Study on Housing in Sidoarjo)

PRASETYO, HENDRA DWI and Rahardjo, Kusuma Adi and Supriadi, Iman (2020) Application In Activity Based Costing (ABC) Calculation Of Home Development Cost (Study on Housing in Sidoarjo). Ilomata International Journal of Tax & Accounting, 1 (4). pp. 179-184. ISSN 2714-9846

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Abstract

Activity based costing (ABC) is an improved system of the traditional one. This system is calculating costs that provide accuracy and relevance in allocating overhead costs. This system has an overall cost tracking compared to traditional systems. This research uses a descriptive method of case study approach, which can describe the existence of a variable, symptom or condition. Using this method adjusts the ability to answer the problem under study and hopes to be able to provide clear results and answers. The results of the calculation of housing construction cost using the ABC system on housing in Sidoarjo are able to describe results more accurately and do not cause distortion of costs.

Item Type: Article
Uncontrolled Keywords: production cost, traditional systems and ABC systems
Subjects: Akuntansi
Depositing User: Unnamed user with email lib.stiemahardhika@gmail.com
Date Deposited: 11 Nov 2022 08:00
Last Modified: 11 Nov 2022 08:00
URI: http://repository.stiemahardhika.ac.id/id/eprint/2985

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