ABSTRACT. Keywords: Activity Based Management (ABM), Non Value Added Activity, and efficiency of production costs. vii. Universitas Kristen Maranatha
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1 ABSTRACT Yuken Karya Mas is a business home industry in the services sector the production of cloth. The business is located at kutawaringin industrial park, Cimahi. Some of the one conducted in the cloth production until of threads into a fabric. To improve the efficiency of production costs of Yuken Karya Mas can apply activity based management in the production process. The purpose of this research is to know the application of activity based management in Yuken Karya Mas in the achievement of the efficiency of production costs. Research method used is descriptive. The results of this research shows that there is still the activity that is invaluable by Yuken Karya Mas in the process of production, namely the process of encoding, inspection of goods, and there is also the non value added activity but the process could not be eliminated that is the process of winding of cloth, storage, and the process of delivery. By the application of activity based management, Yuken Karya Mas will be able to do the efficiency of 9,64% Keywords: Activity Based Management (ABM), Non Value Added Activity, and efficiency of production costs vii
2 ABSTRAK Yuken Karya Mas merupakan usaha home industri dalam bidang jasa produksi kain. usaha ini berlokasi di Kutawaringin Industrial Park, Cimahi. Beberapa proses yang dilakukan dalam produksi kain dari benang hingga menjadi kain. Untuk meningkatkan efisiensi biaya produksi Yuken Karya Mas dapat menerapkan Activity Based Management dalam proses produksi. Tujuan penelitian ini yaitu untuk mengetahui penerapan Activity Based Management di Yuken Karya Mas dalam tercapainya efisiensi biaya produksi. Metode penelitian yang digunakan adalah deskriptif. Hasil penelitian ini menunjukan bahwa masih ada aktivitas yang tidak bernilai tambah yang dilakukan oleh Yuken Karya Mas dalam proses produksinya, yaitu proses pengkodean, pemeriksaan barang jadi,dan terdapat juga aktivitas yang tidakbernilai tambah tetapi proses tersebut tidak dapat dihilangkan yaitu proses penggulungan kain, penyimpanan, dan proses pengiriman. Dengan penerapan Activity Based Management, Yuken Karya Mas akan dapat melakukan efisiensi sebesar 9,64% Kata-kata kunci: Activity Based Management (ABM), aktivitas bernilai tambah rendah, dan efisiensi biaya produksi viii
3 DAFTAR ISI HALAMAN PENGESAHAN... i SURAT PERNYATAAN KEASLIAN SKRIPSI.... ii HALAMAN PENGESAHAN..... iii KATA PENGANTAR... iv ABSTRACT... vii ABSTRAK..viii DAFTAR ISI... ix DAFTAR TABEL...xii DAFTAR GAMBAR...xiii DAFTAR LAMPIRAN xiv BAB I PENDAHULUAN 1.1 Latar Belakang Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian... 6 BAB II TINJAUAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENELITIAN TERDAHULU 2.1 Kajian Pustaka Activity Based Management... 7 ix
4 Definisi Manfaat Keunggulan Utama Langkah Langkah Penerapan Dimensi Activity Based Management Aktivitas Definisi Aktivitas Klasifikasi Aktivitas Efisiensi Biaya Produksi Pengertian Efisiensi Kerangka Pemikiran Penelitian Terdahulu BAB III METODOLOGI PENELITIAN 3.1 Jenis Penelitian Objek Penelitian Jenis Data Metode Pengumpulan Data Metode Analisis Data BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1.Hasil Penelitian Data Umum Perusahaan Sejarah Perusahaan x
5 Struktur Organisasi Pembagian Tugas Sumber Daya Manusia Sumber Daya yang Digunakan Hasil yang diproduksi Biaya Produksi Pembahasan Mengidentifikasi Aktivitas Analisis Aktivitas Analisis Pemicu Biaya Pembebanan Biaya Produksi kesetiap Aktivitas Analisis Non Value added BAB 5 KESIMPULAN DAN SARAN 5.1 Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) xi
6 DAFTAR TABEL Tabel Judul Halaman 1 Penelitian Terdahulu 21 2 Harga Pokok Produksi 47 3 Identifikasi Aktivitas 49 4 Pemicu Biaya (Cost driver) 54 5 Pembebanan Biaya Produksi ke setiap aktivitas berdasarkan biaya overhead 55 6 Aktivitas non value added 60 7 Daftar biaya overhead setelah eliminasi Non Value Added 62 xii
7 DAFTAR GAMBAR Gambar Judul Halaman 1 Kerangka Pemikiran 20 2 Struktur Organisasi Yuken Karya Mas 32 xiii
8 DAFTAR LAMPIRAN Lampiran Judul Halaman Lampiran A Harga Pokok Produksi Yuken Karya Mas 68 Lampiran B Aktivitas Dalam Produksi Yuken Karya Mas 69 Lampiran C Aktivitas Bernilai Tambah dan 70 Tidak Bernilai Tambah xiv
ABSTRACT. Keywords: Standard cost, and cost production control. vii
ABSTRACT This study used descriptive and varians analysis method. The purpose was to analyze the use of standard costs in increasing production cost control in bakery X. The methods that management can
ABSTRAK. Kata Kunci: harga pokok produksi, full costing, variable costing
ABSTRAK PT. Panca Mitra Sandang Indah merupakan perusahaan yang bergerak di bidang tekstil, yaitu perusahaan yang mengolah benang menjadi kain, dengan motif mencari keuntungan. Harga pokok produksi adalah
ABSTRACT. Keywords: activity-based costing, process value analysis, value content assessment. vii. Universitas Kristen Maranatha
ABSTRACT The Purpose of this thesis are to explain the increase of product costing accuracy by using Activity-Based Costing (ABC) and to identify the opportunities for cost reduction by using Process Value
ABSTRAK. Kata-kata kunci: Job order costing method, efisiensi, dan efektivitas. vii. Universitas Kristen Maranatha
ABSTRAK Berkembangnya suatu perusahaan mengakibatkan kompleksnya aktivitas usaha yang dijalankan, sehingga menuntut perusahaan untuk meningkatkan kinerja secara efisien dan efektif. Perusahaan harus mampu
ABSTRACT. Key word: ABC, non value added activity, rework defective product rolls activity. vii. Universitas Kristen Maranatha
ABSTRACT Non value added activity always found in every manufacturing industry. Non-value added activity is an activity that does not add value to a product, but consumes resources. In the production activity
ABSTRACT. Key words : target costing, production cost efficiency. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyse the use of the target costing method in production cost efficiency efforts. The research was conducted on Rotiku located at Jl. Dr Setiabudhi No. 168
ABSTRACT. Keyword: Estimated Cost, Production Cost Control. vii. Universitas Kristen Maranatha
ABSTRACT In this research, the author wants to know how big a role in controlling the cost of production is. This research was conducted on a certain CV in Sukabumi area from September 11th, 2009 to November
ABSTRACT. Key words: target costing, efficiency, production costs, selling prices.
ABSTRACT Target costing is a cost accounting system in which the cost management system is carried out if the cost exceeds a predefined and performed on development stage. Generally, the result of target
ABSTRACT. Keywords: Activity-based management,cost reduction,value-added,non-value-added. Universitas Kristen Maranatha
ABSTRACT Competition between industries is become more strictly. Service companies like hotel is the most competitive industries to be the best from the others. The purpose of this research is to analyze
The use of Statitical Quality Control to reduce a defective product at shoes company CV. Fortuna shoes. Abstract
The use of Statitical Quality Control to reduce a defective product at shoes company CV. Fortuna shoes Abstract Quality is the most important element in today's business world competition. A company that
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ABSTRAK Tata Letak (layout) merupakan salah satu landasan utama dalam dunia industri. Tata Letak yang terencana dengan baik akan ikut menentukan efektivitas dan efisiensi kegiatan produksi, mengurangi
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ABSTRAK Penerapan biaya standar digunakan sebagai suatu alat untuk mengendalikan biaya yang ada di perusahaan. Biaya standar diterapkan untuk meningkatkan efisiensi dan efektivitas kegiatan proses produksi
ABSTRACT. Keywords: Selling Price, Target Costing, Production Costs.
ABSTRACT This study aims to determine how the approach of target costing can be used as a means of determining the selling price and production cost efficiency. The type of data used is quantitative and
ABSTRACT. Keywords : Production Cost Budget, Management tool, Production Cost Control. vii Universitas Kristen Maranatha
ABSTRACT The world has seen growing economic competition recently and budget management is one of the most important key that could decide the success of a company. One of the tools to face the economic
ABSTRACT. Keywords: The cost of quality, Profitability. viii Universitas Kristen Maranatha
ABSTRACT The development at this time rapidly growing business that certainly had an impact on the economic development in Indonesia. In order to be competitive, the company's products should have advantages
ABSTRACT. Keywords: Cost, Selling Price, and Job Order Costing. Universitas Kristen Maranatha
ABSTRACT This study aims to determine the application and calculation of cost of production and determine the selling price determination. The object of this study is the CV. MAWAHEEJRA located in Bandung
ABSTRACT. Keywords: ABM, ABC, suppliers, cost of activities, non value-added cost. Universitas Kristen Maranatha
ABSTRACT CV.ARMICO is one company that specializes in publishing and printing textbooks. In this company, especially in the purchase, will generally be considered to perform better when the purchasing
ABSTRAK. Kata kunci : Activity Based Costing System dan Harga Pokok Produk. Universitas Kristen Maranatha
ABSTRAK Penelitian ini membahas tentang perbandingan perhitungan harga pokok produk di PT. X menggunakan metode konvensional dan metode activity based costing system. PT. X ini merupakan sebuah perusahaan
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to find out more about how standards costs can assist management in planning and controlling production costs. The object of this research is PT. Unilever. The
ABSTRACK. Keywords: Activity-based costing system, Mark-up. Universitas Kristen Maranatha
ABSTRACK Industry competition lately become increasingly stringent. Therefore, a company requires high competitiveness to maintain the continuity of the industry. Appropriate cost calculation method is
ABSTRACT. Keywords : Activity Based Costing and Traditional Method. vii. Universitas Kristen Maranatha
ABSTRACT This research is conducted to know the comparation traditional method with Activity based costing about cost products at PD Pasir Kaliki Sosis & Baso. Activity Based Costing is a costing model
ABSTRACT. Keywords : Standard cost, production cost, efficiency. vii. Universitas Kristen Maranatha
ABSTRACT In today's business world of competition that occurs increasingly stringent among existing companies, especially the kind of company. This makes the manufacturing companies trying to create an
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT An increasingly competitive manufacturing industry has demanded the competitors efforts to continue to strive for the best performance results. To achieve this, the company requires a control
ABSTRACT. Keywords: Cost of goods manufactured, and control of goods manufactured cost. viii Universitas Kristen Maranatha
ABSTRACT This study aimed to determine the role of standard costs of each element in the production control production costs at PT. Antam (Persero) Tbk. Collecting data in this study was conducted using
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ABSTRAKSI Dengan semakin tingginya persaingan dunia industri celup kain, setiap perusahaan dituntut untuk dapat mempertahankan kelangsungan hidupnya dengan cara menjaga efisiensinya guna dapat bersaing
ABSTRACT. Keywords: Standard costing, production costs, efficiency.
ABSTRACT This research intends to give an example or model of the application of standard costing for production cost of shoes in a shoe factory 'X' in Bandung, so it can give a guidance to manager in
ABSTRACT. Key words: Job order costing method. vii. Universitas Kristen Maranatha
ABSTRACT Determining the cost of production can be determined by an effective and efficient when companies apply cost of production is the right way. There are two methods to determine and collect the
ABSTRACT. Keyword: Cost report, job order costing, cost of production orders, compare, weaknesses and strengths, analytical calculation
ABSTRACT A company must have the strength to survive in business competition. One of the factors of power that must be owned by the company is the cost report. To obtain a reliable cost report must have
ABSTRACT. Keywords: cost of goods, full costing, variable costing, operating income
ABSTRACT The upcoming AEC which will be applied at the end of 2015, makes the government concentrates at manufacture industry. Thus, the cost of goods manufactured in this sector is an important information
ABSTRACT. Keywords : Operational Audit, Increased Effectiveness of Employee Performance. viii. Universitas Kristen Maranatha
ABSTRACT Operational audit should be able to control problems that might arise, usually a problem often faced is the employee performance. Each company held operational control which is expected to assist
ABSTRACT. Keywords: Inventory, inventory control, ABC classification, EOI Multiple Item method, efficiency cost inventory. vii
ABSTRACT In performing its operation, a company must have inventory to satisfy the consumers needs. Inventory is needed to perform the production process, thus a company must control the inventory. One
ABSTRACT. Keywords: Activity Based Costing (ABC) dan Cost of Good Manufactured (COGM) vii. Universitas Kristen Maranatha
ABSTRACT This research aimed to give author knowledge about the role of Activity Based Costing (ABC) in calculating Cost of Good Manufactured (COGM) accurately and to compare both COGM that obtained from
ABSTRACT. Key words : Standard Cost, Cost Production Control. vii. Universitas Kristen Maranatha
ABSTRACT The cost of production is the most important in the company, therefore the cost of production needs to be planned and controlled. Management must be able to implement their functions in order
ABSTRAK. Kata-kata kunci: biaya pemasaran dan penjualan. viii. Universitas Kristen Maranatha
ABSTRAK Dalam kegiatan operasional perusahaan, penggunaan biaya sangat berperan penting untuk kegiatan tersebut. Tanpa adanya biaya tersebut, maka perusahaan akan sangat sulit menjalankan usahanya. Salah
ABSTRACT. Keywords: Internal auditor, integrity data, sales, and report. vii. Universitas Kristen Maranatha
ABSTRACT The trade can tell able to compete with others trade if the sales surpass the target from the thing that always ready, so that the profit can be optimum. Purpose of this opportunity is to know
ABSTRACT. Keywords: cost of product, activity-based costing, overhead cost, selling price
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ABSTRAK Penelitian ini bertujuan untuk mengetahui peranan biaya standar terhadap unsurunsur biaya produksi. Populasi dalam penelitian ini adalah PT. Akasha Wira International Tbk. Populasi diteliti dengan
ABSTRACT. Keyword: Activiity based Costing system, Cost of Goods Manufacture, Cost Driver, Overhead Cost. vii. Universitas Kristen Maranatha
ABSTRACT This research will discuss about calculation cost of goods manufactured in PT. Abadi Jaya which is still the traditional system in determining the cost of goods manufactured. Traditional system
ABSTRACT. Company that engaged in the industry requires a system that can be useful as a rawmaterial-usage-restrictions,
ABSTRACT Company that engaged in the industry requires a system that can be useful as a rawmaterial-usage-restrictions, labor, and factory overhead in achieving the efficiency and effectiveness within
ABSTRACT. Keywords: supplier, Strategy-Activity Based Management, Activity Based Costing System, profitability. Universitas Kristen Maranatha
ABSTRACT The market that has been affected by the globalization makes the competition in business world becomes increasingly tight. Textile industry is one of the industries that affected by the global
ABSTRACT. Keywords: machine capacity, idle time, indicator method. vii. Universitas Kristen Maranatha
ABSTRACT PT. Dirado is the manufacturer with specialization in yarn finishing service. There is a problem experienced by business a production process of Double Winder Pirn (DWP) machine that delaying
ABSTRACT. Keywords: Variable Costing Method, Full costing Method,Cost of product,and Profit. viii. Universitas Kristen Maranatha
ABSTRACT This study discusses the cost comparison method, namely the full costing method and variable costing method for the basic price and selling price. Research method used in descriptive analytical
PERANAN SISTEM PENGENDALIAN PRODUKSI TERHADAP EFEKTIVITAS PROSES PRODUKSI. (Studi Kasus pada CV. Iswara) ABSTRAK
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ABSTRACT. Key Words: Overhead cost, Production cost, Conventional method, Activity-Based Costing (ABC) Method. vii Universitas Kristen Maranatha
ABSTRACT The objective of this study is to attain a better allocation of overhead cost, which is will showed through a comparison between an cost allocation using conventional method with cost allocation
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT On business environment which are very competitive make every company be accused for participate in competition include manufacture company. Decision making by manager show company competitiveness.
ABSTRACT. Keywords: target costing, sales price, production cost efficiency. Universitas Kristen Maranatha. vii
ABSTRACT The Implementation of Indonesian National Standard (SNI) becomes an effective way to increase national industrial production. Efficiency is the main capital for improving the competitiveness of
ABSTRACT. Keywords : Stocksplit, Stock Price, Liquidity. Universitas Kristen Maranatha
ABSTRACT In Bursa Efek Indonesia, have a lot of information and it can get by investor. One of the information is stocksplit. The stock liquidity is a calculation investor except return and risk to do
ABSTRACT. Keywords :Cost Of The Process, Cost Accounting. vii. Universitas Kristen Maranatha
ABSTRACT System cost of this process is generally used in industries manufacturing process produces the same end product identical. System cost of the process is also used in industrial processes are continuous
ABSTRACT. Key words: marketing costs, premium income. Universitas Kristen Maranatha
ABSTRACT This study aimed to determine the extent of marketing costs affect the level of premium income on ILUFA EDU agency PT Commonwealth Life as one company that specializes in insurance services. The
ABSTRAK. Kata kunci: biaya relevan, keputusan, menerima atau menolak, pesanan khusus. vii. Universitas Kristen Maranatha
ABSTRAK CV X merupakan perusahaan manufaktur yang memproduksi sepatu. Perusahaan manufaktur sering mengalami masalah dalam pengambilan keputusan untuk menerima atau menolak pesanan khusus. Dalam pengambilan
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The Influence of The Quality Cost to The Level of Defective Goods at PT. Daya Mekar Tekstindo
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ABSTRACT Globalization and free trade create competition becomes more intense. Therefore, the industrial sector in the country should be able to produce products that can compete with foreign products.
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ABSTRAK Penelitian ini bertujuan untuk menguji terdapat atau tidak terdapatnya perbedaan profitabilitas sebelum dan sesudah kenaikan tarif cukai dan pajak pertambahan nilai rokok pada tahun 2016. Proksi
ABSTRACT. Keywords : internal audit, internal control, compliance of management. vii. Universitas Kristen Maranatha
ABSTRACT Internal control activity is one of the most important activities in the company because it represents the company s managerial activities. If this activities fails to be performed and an inappropriate
ABSTRACT. THE ROLE OF RAW MATERIAL PURCHASING CONTROL IN SUPPORTING EFFECTIVENESS OF PRODUCTION PROCESS (CASE STUDY PT.
ABSTRACT THE ROLE OF RAW MATERIAL PURCHASING CONTROL IN SUPPORTING EFFECTIVENESS OF PRODUCTION PROCESS (CASE STUDY PT. PINDAD Persero) The basic problem faced by every company in how to implement adequate
ABSTRACT. Keywords : joint costing, product cost per unit, joint cost allocation method. viii. Universitas Kristen Maranatha
ABSTRACT In manufacturing companies, information on production cost and product cost per unit is very important in decision making by management. To be able to produce information about the company's production
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui analisis penerapan metode job order costing dalam menentukan harga pokok produk pada CV Jaya Jaya Mekar, yang memproduksi sweater rajut.
ABSTRACT. Keywords: working capital, operating profit, company activities.
ABSTRACT In any operational activities, company not just concerned with the production, and market products effectively, but also need to provide additional working capital. With strong position of working
ABSTRACT. Keywords: EOQ (Economic Order Quantity), inventories of raw materials. vii Universitas Kristen Maranatha
ABSTRACT The problem of production is often faced by the manufacturing company. One way of reduced cost of production is to optimize the cost of inventory is done using analysis of the EOQ (Economic Order
ABSTRACT. Keywords: Just In Time (JIT), Total Quality Management (TQM), and Cost of Production. vii
ABSTRACT In order to make production costs more efficient, need a control in the production process for press a waste and extravagance that occured. In that way, can press cost of goods sold without decrease
DAFTAR ISI HALAMAN JUDUL... HALAMAN PENGESAHAN... HALAMAN PERNYATAAN... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR...
DAFTAR ISI Halaman HALAMAN JUDUL... HALAMAN PENGESAHAN... HALAMAN PERNYATAAN... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... DAFTAR SINGKATAN... INTISARI... ABSTRACT...
ABSTRACT. viii. Universitas Kristen Maranatha
ABSTRACT All countries in the world, including Indonesia will face the globalization era. Globalization will occur in various fields, both in the political, economic, social, cultural and science. This
ABSTRACT. Keyword: Operational inspection, Inventory. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the role of operational inventory checks on the effectiveness of inventory., Which demonstrated the strength of the relationship and influence of variable
ABSTRACT. Keywords: Cost Differential, Decision Making Accepting or Rejecting Special Order. vii
ABSTRACT This study was conducted in the Home Industries Essien Bandung. The purpose of this study was to determine the factors that must be considered by management to accept or reject a special order,
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT The study was conducted at PT. Semangat Sejahtera Bersama located in Tangerang. The purpose of this study was to determine the adequacy and application of Management Control Systems to determine
ABSTRACT. Keywords: EOQ (Economic Order Quantity), Raw Materials, Inventories of Raw Materials. vii. Universitas Kristen Maranatha
ABSTRACT The problem is always faced by industrial companies is a matter of production. One way of cutting costs is to suppress the production of raw material inventory to a minimum, attempt to minimize
ABSTRACT. Keywords: Total Quality Management, quality costs. Universitas Kristen Maranatha
ABSTRACT Increasingly fierce competition in the herbal medicine industry making the company must improve the quality of their products. In the the traditional view increased quality means increased costs.
ABSTRACT. Key words: Internal audit, effectiveness of internal control of sales. Universitas Kristen Maranatha
v ABSTRACT Sales activity is one important activity within the company because the sale is affecting the company in maintaining continuity of production of goods. Proceeds from sales of goods production
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT In the face of increasingly competitive business environment, requires the use of performance measurement methods that can assess overall company performance. In this case, the method can be used
ABSTRACT. Key words: internal audit, controlling, cost of good sold. vii. Universitas Kristen Maranatha
ABSTRACT Teh walini is a Subsidiary from PT.Perkebunan Nasional VIII; Bandung which is they job in manufacture, and in this case is production of tea. In this thesis, writer will be discussed about the
ABSTRACT. Keywords: cost of quality, sales, customer satisfaction
ABSTRACT Company need to calculate their cost of quality in production activities. Then, the company possible to produce high quality products, customer satisfaction can be achieved, demand and also increasing
Universitas Kristen Maranatha
ABSTRACT Quality costs are the costs that arise because there has been a bad product quality. This study aims to determine the cost of quality review of operating profit company. The cost of quality is
ABSTRACT. Keywords: inventory, PSAK 14 Revised 2008, initial recognition of raw material inventories, net realizable value.
ABSTRACT Inventory is one of the most active current assets used in operating activities of companies. The purpose of this research was to determine how the initial recognition of raw material inventories
ABSTRACT. Keywords : Cost of Productions, Conventional Costing, Activity Based Costing. Universitas Kristen Maranatha
ABSTRACT The need of medicine is increasing lately and it signed by competitions in pharmaceutical industry that become more increase. PT Kimia Farma Plant Bandung is one of state-owned enterprises which
ABSTRACT. Keywords : Value Relevance, Promotion and Advertisement Expense, Financial Statement.
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ABSTRACT. Keywords: operational audit, effectiveness, internal control, purchase. vii. Universitas Kristen Maranatha
ABSTRACT The situation of tight competition, require company to maintain its company operational continuity in order to be able to compete with other companies. Management must believe that one factor
FINANCIAL STATEMENT ANALYSIS AS A BASIS FOR FINANCIAL PERFORMANCE ASSESSMENT IN PT MASTERINDO LOGAM TEHNIK JAYA
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ABSTRACT. Keywords: Cost of product, Selling Price, Conventional Methods, and Activiy Based Costing. vii. Universitas Kristen Maranatha
ABSTRACT Calculation of the cost in the company's products are the foundation in the sale price. There are two methods in calculating the cost of the product, the method of standard costing and activity
ABSTRACT. Key words: Differential Cost Analysis, Accept or Reject Special Order. Universitas Kristen Maranatha
ABSTRACT The accuracy of the calculation of production costs is very important because this increases the competitive power and is the basis for management considerations in decision making. In writing
ANALISIS PENENTUAN TARIF BIAYA OVERHEAD PABRIK PADA PT. XYZ OLEH: RELIK CANRA MANURUNG ABSTRAK
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ABSTRAK Pengukuran kinerja perusahaan menjadi hal yang sangat penting bagi manajemen untuk melakukan evaluasi terhadap performa perusahaan dan perencanaan tujuan di masa mendatang. Model pengukuran yang
ABSTRACT. Key words: Just In Time, Productivity, Profit, output, input, profit margin on sales. iii. Universitas Kristen Maranatha
ABSTRACT Company claimed to process delivery and business on schedule in order not to disappoint all consumer. Therefore, company have to earn to improve productivity by applying Just In Time system. Yardstick
ABSTRACT. Keywords: Cost of raw materials, direct labor costs, corporate overhead costs, production costs, and operating profit
ABSTRACT Today, the hot issue in Indonesia economy is the weak exchange rate of rupiah. Beside that, Indonesia is also faced the ASEAN Free Trade Area in 2015. The effect from the wider market has pushed
PENERAPAN SISTEM PEMBELIAN JUST IN TIME UNTUK MENINGKATKAN EFISIENSI DAN PRODUKTIVITAS PADA PERUSAHAAN MANUFAKTUR OLEH: ADIKO
PENERAPAN SISTEM PEMBELIAN JUST IN TIME UNTUK MENINGKATKAN EFISIENSI DAN PRODUKTIVITAS PADA PERUSAHAAN MANUFAKTUR OLEH: ADIKO 3203006211 JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS KATOLIK WIDYA MANDALA
ABSTRACT. Environmental Management Accounting (EMA), Strategy, Product Innovation.
ABSTRACT Product innovation is one of the important factors in company success through innovative products they created in order to satisfy customers. Therefore, the key to the success of product is product
ABSTRAK. Keywords: Balanced Scorecard, Low Cost Strategy, financial, sales volumes, customer, internal business processes, learning and growth.
ABSTRAK The competition strategies between the ice beam components manufacturer at the time of globaliasasi the current look is increasingly competitive. Companies compete to improve its quality in order
ABSTRACT. Keywords: Cost of Goods Manufactured, Sales Price. viii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is for knowing the role of cost of goods manufactured to determine sales price product in the company which produce a material in producing daily premier needs. The
ABSTRACT. Keywords: Job order costing method. vi Universitas Kristen Maranatha
ABSTRACT Cost accumulation procedure that is used to calculate the cost of products in companies that produce products on the basis of the order is the Job Order Costing Method. As for recording costs
ABSTRACT. Key words: internal audit, internal control, independent, competent. vii. Universitas Kristen Maranatha
ABSTRACT Internal controls may not run properly without the supervision of the management but as the company grows in activities that run the company more and more because it was necessary for the management
ABSTRACT. Keywords: accounting information systems, and cash selling. vii. Universitas Kristen Maranatha
ABSTRACT One of the most important activity of the company is selling and it is the central point for the company. Selling activities are useful to obtain the optimal profit to improve company performance
ABSTRAK. Kata-kata kunci: harga jual, harga pokok produk, job order costing method, full costing, variable costing. Universitas Kristen Maranatha
ABSTRAK Dalam suatu perusahaan industri manufaktur, penetapan harga jual produk menjadi hal yang penting. Karena melalui penetapan harga jual, perusahaan dapat memperkirakan profit yang akan diperolehnya.
ABSTRACT. Keywords: capital budgeting, fixed asset investment. vii
ABSTRACT This study describes the application of Capital Budgeting analysis to determine and assess the feasibility of fixed asset investment plan that will be carried CV. Qolbu Tamajaya form of additional
ABSTRACT. Keywords: production costs, transportation costs, selling prices, activity-based. viii
ABSTRACT Sale price set by a firm depends on the production cost and non-production costs. Production costs consist of raw material costs, direct labor costs, and overhead costs. Non-production costs consist
ABSTRACT. Keywords: Accounting Information System, finished product stock, Internal Control System, computer technology. vii
ABSTRACT In this global economy era, we need a changing in our system, especially for Accounting Information System (AIS). Extending information using computer technology in a company could be more effective
ABSTRACT. Keywords: e-spt, efficiency, data processing, tax officials. vii. Universitas Kristen Maranatha
ABSTRACT Implementation of e-spt are intended to facilitate the taxpayers in reporting the tax and for tax s employees doing their job. The implementation of e-spt is one form of efficiency such speed,
ABSTRACT. Role of Internal Audit of Operational Activity to Overcome Leakage in PDAM Tirtawening Bandung Cit
ABSTRACT Role of Internal Audit of Operational Activity to Overcome Leakage in PDAM Tirtawening Bandung Cit This research aims to find out whether there is a role of the Internal Audit of Operational activity