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Rekayasa Ulang Akuntansi Biaya: Sintesis Costing Basis Fungsional Dan Aktifitas

Rekayasa Ulang Akuntansi Biaya: Sintesis Costing Basis Fungsional Dan Aktifitas
Hamzah Richie
Unpad
Indonesia
Unpad
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This study evaluates on how traditional Functional-Based Costing (FBC )and Activity-Based Costing (ABC) are used to the extent of overhead allocation,cost driver, and allocation bases. Both methods separately are found not optimal in delivering value for management accounting due to its unintegrated nature. Therefore, sysntesis of both methods are considered to be important for implementation in terms of business process and practice reengineering. The integration of ABC to FBC may provide real benefit for which cost information on value-added activities becomes basis for real decision making in achieving margin in conventional environment.. This study utilizes literatures and proposes viable reengineered cost accounting so that cost accounting information system may bring accurate, inexpensive, and simpler information. These practices are not necesserally viewed sequentially, but act more as generally perspective.

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