Image of Impelmentasi Biaya Berdasarkan Perhitungan Aktivity Based Costing (ABC) Untuk Menentukan Iuran Pengelola IPU Apartemen (Studi Kasus Pada Apartement Woodland Park Residence Tower Matoa)

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Impelmentasi Biaya Berdasarkan Perhitungan Aktivity Based Costing (ABC) Untuk Menentukan Iuran Pengelola IPU Apartemen (Studi Kasus Pada Apartement Woodland Park Residence Tower Matoa)

This study aims to design a method of allocating costs on Activity Based
Costing (ABC) method to identified business processes and activities in the
Woodland Park Residence Tower Matoa apartment, to know the amount of
service charge for 3 types of occupancy and to know there is a difference between
the calculations using the the ABC method, traditional methods and applicable
rates. This research was conducted at the Woodland Park Residence Kalibata
Raya apartment. The analytical method used is a descriptive method, this analysis
by comparing activity based costing method, traditional costs method and
applicable rates.
The calculation of costs using ABC method produces results, service
charge for the studio type of IDR 262,437 per month, 1 + 1 BR IDR 392,382 per
month and type 2 BR IDR 549,450 per month. Meanwhile, if calculated using the
traditional method, service charge for the studio type is IDR 257,478 per month.
Then for type 1 + 1 BR the service charge is IDR 384,912 per month. Finally, type
2 BR service charge is IDR 538,990 per month. If the apartment uses the
applicable rates, then service charge the studio type IDR 516,200, the type 1 + 1
BR per month is IDR 791,600 and type 2 BR per month is IDR 1,112,000. Thus
there has been an overcost in the studio type of IDR 253,763. For service charge
type 1 + 1 BR, there was an overcost of IDR 399,218. For service charge type 2
BR, there is an overcost of IDR 562,550.

Ketersediaan
AKU21/009AKU 21/009Prodi Akuntansi (Ruang Skripsi & Tesis)Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
AKU 21/009
Penerbit
Jakarta : Universitas Trilogi.,
Deskripsi Fisik
-
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
AKU
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Trilogi University--Accounting
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
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