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Evaluasi sistem penganggaran dengan menggunakan activity based budgeting studi kasus pada PT. X = An evaluation of budgeting system using activity based budgeting a case study at PT. X

Mayla Khoiriyah; Elvia Rosantina, co-promotor; Wasilah, examiner; Catur Sasongko, examiner ([Publisher not identified] , 2017)

 Abstract

ABSTRAK
Penelitian ini bertujuan untuk menjawab permasalahan yang terjadi pada PT X yang bergerak di industri jasa cleaning service bahwa target laba yang ditetapkan sebesar 30 dari penjualan di tahun 2017 belum tercapai hingga kuartal 3 tahun 2017 dan biaya produk yang tidak memperhitungkan biaya tidak langsung dan biaya overhead. Dari hasil analisis, penyebab tidak tercapainya target laba karena penetapan target laba tidak mencerminkan kapabilitas perusahaan dan penerimaaan order yang tidak memenuhi minimum order. Untuk keakuratan, maka direkomendasikan PT X menggunakan Activity Based Budgeting dengan menggunakan Time-Driven Activity Based Costing. Dari hasil analisis, metode ini mencerminkan biaya yang terjadi di perusahaan.

ABSTRACT
The purpose of this study is to answer the problem arising in PT X, a cleaning service company, that the target profit set at 30 of sales can not be achieved until third quarter of 2017 and inaccurate allocation of product costs. The analysis shows that, target profit can not be achieved due to incapabilitiy of the company and different goals between management and marketing division. To improve budgeting accuracy, it is recommended that the company could apply Activity Based Budgeting with applying Time Driven Activity Based Costing. Through this method, it was found out that it reflects the costs incurred in company.

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 Metadata

Collection Type : UI - Tesis Membership
Call Number : T-Pdf
Main entry-Personal name :
Additional entry-Personal name :
Additional entry-Corporate name :
Study Program :
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Publishing : [Place of publication not identified]: [Publisher not identified], 2017
Cataloguing Source LibUI ind rda
Content Type text
Media Type computer
Carrier Type online resource
Physical Description xiii, 85 pages : illustration ; 28 cm + appendix
Concise Text
Holding Institution Universitas Indonesia
Location Perpustakaan UI, Lantai 3
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Call Number Barcode Number Availability
T-Pdf 15-19-419976545 TERSEDIA
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No review available for this collection: 20467900
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