Layanan journal yang disediakan oleh Perpustakaan Universitas Gunadarma
| Judul Artikel | : | TIME-DRIVEN ACTIVITY-BASED COSTING: PENYEDERHANAAN KOMPLEKSIT AS STRATEGIC COST MANAGEMENT DALAM PENC.APAIAN STRATEGI |
|---|---|---|
| Judul Terbitan | : | AKUNTANSI DAN TEKNOLOGI INFORMASI |
| ISSN | : | 1412-5994 |
| Bahasa | : | IND |
| Tempat Terbit | : | Surabaya |
| Tahun | : | 0000 |
| Volume | : | Vol. 6 Issue 2 0000 |
| Penerbit | : | Jurusan Akuntansi Universitas Surabaya |
| Frekuensi Penerbitan | : | 2x 1 tahun |
| Penulis | : | Bonnie Soeherman |
| Abstraksi | : | This paper tries to build a new cost paradigm from strategic perspective. Cost becomes a critical element of profit calculation and net income reporting. Inaccurate and error in costing processes drive inaccurate product price decisions that drive distortion in financial reporting. Today, Time-Driven Activity-Based Costing provides a new way to calculate costs in more accurate and simpler manner. TDABC is a methodology can be used in any organizations to simplify the processes of building and maintaining ABC models. TDABC is proposed as a way to address the difficulties of conventional ABC approach that has significant impact for strategy achievement. This paper also reveals that TDABC is the simplicity of SCM tool for achieving company's strategy. |
| Kata Kunci | : | cost; activity-based costing; time-driven activity-based costing; strategi |
| Lokasi | : | P108 |
| Terakreditasi | : | belum |