Analisis Penggunaan Multiple Cost Pool dalam Penetapan Biaya Metode Konvensional (Studi Kasus pada Pabrik Tekstil FPT)

Lenno, Hans (0954034) (2013) Analisis Penggunaan Multiple Cost Pool dalam Penetapan Biaya Metode Konvensional (Studi Kasus pada Pabrik Tekstil FPT). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Indirect Cost pool use in order to improvement in costing is defined as the ability of the costing system to more accurately reflect the cause-and-effect relationship between the cost object and the cost of the resources used by the cost object. Use of multiple indirect cost pools in organization intend to improve costing. However, it has some basic problem. The first problem is how to use costing using multiple cost pool. Second, how improvement in costing system using multiple cost pool. This research proposes to give analysis of costing using multiple cost pool. Textile manufacture firm FPT were used as sample. Analysis result show costing using multiple cost pool give better cost information compared with single cost pool.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Indirect Cost Pool, Multiple Cost Pool, and Conventional Costing
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 26 Aug 2015 10:28
Last Modified: 26 Aug 2015 10:28
URI: http://repository.maranatha.edu/id/eprint/14559

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