Professional Documents
Culture Documents
Cost Concepts and Cost Accounting Information Systems/ Konsep Biaya Dan Sistem Informasi Akuntansi Biaya
Cost Concepts and Cost Accounting Information Systems/ Konsep Biaya Dan Sistem Informasi Akuntansi Biaya
Cost Concepts and Cost Accounting Information Systems/ Konsep Biaya Dan Sistem Informasi Akuntansi Biaya
This study examines the nature of cost Metode yang digunakan dalam penelitian ini
behavior by examining the relationship between mencakup studi literatur dan
the total cost with the change in the cost driver, analisis komparatif
which is contained in the company Metode penelitian
manufacture. Based on the discussion in this
study, basically the nature of behavior Penelitian ini mengulas sifat perilaku biaya
costs can be grouped into two, namely fixed dengan meneliti hubungan antara
and variable. Fixed cost has The method used in this research includes jumlah biaya total dengan perubahan cost
the characteristics of the total total cost that is literature study and comparative analysis driver-nya, yang terdapat pada perusahaan
fixed, even though the cost driver changes. research methods manufaktur. Berdasarkan pembahasan dalam
While penelitian ini, pada dasarnya sifat perilaku
That is, variable cost is characterized by the biaya dapat dikelompokkan menjadi dua, yaitu
amount of total costs that change proportionally fixed dan variable. Fixed cost memiliki
against changes in the cost driver. Both of karakteristik jumlah biaya total yang tetap,
these traits or behaviors apply in walaupun cost driver-nya berubah. Sementara
a relevant range for the cost driver. itu, variable cost memiliki ciri jumlah biaya total
research result yang berubah secara proporsional
terhadap perubahan cost driver-nya. Kedua
sifat atau perilaku tersebut berlaku dalam
suatu rentang yang relevan (relevant range)
atas cost driver-nya.
Hasil penelitian