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Capaian Pembelajaran Mata Kuliah (CPMK) Mahasiswa mampu menganalisis lingkungan pengendalian manajemen, proses pengendalain manajemen dan variasi dalam pengendalain manajemen dan mampu mendesain serta mampu memanfaatkan secara optimal sistem pengendalian manajemen untuk mendukung fungsi Controller Mahasiswa mampu penerapan konsep harga transfer produk dan jasa Penentuan Harga Transfer Harga transfer adalah biaya (cost) atau harga (price) yang dibebankan atas pemindahan (transfer) suatu barang atau jasa dari satu divisi ke divisi lain dalam suatu perusahaan. Kewenangan dalam menetapkan besaran harga transfer ini detentukan oleh masing-masing divisi. Latar belakang timbulnya masalah harga transfer dapat dihubungkan dengan proses diferensiasi bisnis dan perlunya integrasi dalam organisasi yang telah melakukan diferensiasi bisnis
PERTEMUAN 6_24 OKTOBER 2022_PENENTUAN HARGA TRANSFER (SISTEM PENGENDALIAN MANAJEMEN)_STIESIA SURABAYA
PERTEMUAN 6_24 OKTOBER 2022_PENENTUAN HARGA TRANSFER (SISTEM PENGENDALIAN MANAJEMEN)_STIESIA SURABAYA
PERTEMUAN 6_24 OKTOBER 2022_PENENTUAN HARGA TRANSFER (SISTEM PENGENDALIAN MANAJEMEN)_STIESIA SURABAYA
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 0 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
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| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
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