Sample Text

Posts Tagged "Activity Based Costing"

Definisi Activity Based Costing

Definisi Activity Based Costing Definisi Activity Based Costing menurut Horngren dan Foster (2003:39) adalah: “An approach to costing that focuses on activities as the fundamental cost objects. It uses the costs these activities as the basis for assigning costs to other cost objects such as products, services or customer”. Menurut Mulyadi (2003:40) Activity Based Costing systems (ABC systems) adalah: “Activity…read more →