publication . Article . 2015

PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PERHITUNGAN PROFITABILITAS PRODUK PADA UD. NIAGA BAKTI

Fena Ulfa Aulia; Khairul Anam;
Open Access
  • Published: 01 Jun 2015 Journal: IQTISHADIA: Jurnal Ekonomi & Perbankan Syariah, volume 2, page 44 (issn: 2354-7057, eissn: 2442-3076, Copyright policy)
  • Publisher: Sekolah Tinggi Agama Islam Negeri (STAIN) Pamekasan
Abstract
The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs  factory overhead  by the activity based costing. The use of activity based costing can also help companies that produce many products  in determining the level of profitability. Profitability indicates whether an enterprise has good prospects in the future for the company's survival. This research is a quantitative descriptive research conducted at UD NIAGA BAKTI engaged in the processing of tuna fish PETIS in Pamekasan located in the village of Konang, Subdistrict of Galis, Regency of P...
Subjects
free text keywords: traditional cost systems, activity based costing, profitability, Islam, BP1-253, Economics as a science, HB71-74
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