Professional Documents
Culture Documents
ABCs use secondary bases that trace inputs whose consumption varies
directly with the humbers of item produced and also other bases that trace
inputs whose consumption does not vary with quantity.
CAM-I
(Consorsium for Advanced
Manufacturing – International)
Suatu metode yang mengukur biaya dan kinerja
dari suatu proses yang berhubungan dengan
aktivitas dan objek-objek biaya
-Product sustaining
activities
- Facility sustaining
activities
Daftar Aktivitas PT. X
No. Aktivitas
1 Penanganan bahan
2 Penyiapan
3 Penggilingan
4 Penyelesaian
5 Penanganan barang jadi
6 Setup mesin
7 Pemeliharaan
8 Inspeksi & QC
9 Pengembangan produk
Data Biaya Utama PT. X Periode 1999
(Dalam Ribuan Rp)
4.240 + 3.008