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DAFTAR ISI

KATA PENGANTAR .................................................................................................. i

DAFTAR ISI ................................................................................................................ ii

BAB I PENDAHULUAN ............................................................................................ 1

1.1 Latar Belakang .................................................................................................. 1

1.2 Rumusan Masalah ............................................................................................. 1

1.3 Tujuan Penulisan ............................................................................................... 1

BAB II PEMBAHASAN .............................................................................................. 2

2.1 System Perhitungan Biaya Berdasarkan Aktivitas .......................................... 2


2.1.1 Tingkatan Biaya dan Pemicu ............................................................... 2
2.1.2 Unit-Level Activities ........................................................................... 3
2.1.3 Batch-Level activities .......................................................................... 4
2.1.4 Product-Sustaining Activities .............................................................. 4
2.1.5 Fasilities-Sustaining Activities ............................................................ 5
2.1.6 Perbandingan Antara ABCS dengan Perhitungan Biaya Tradisional .......... 5
2.1.7 ABCS dan Distorsi Biaya Produk ......................................................... 7
2.2 Kekuatan dan Kelemahan ABCS .................................................................. 12

BAB III PENUTUP ...................................................................................................... 13

4.1 Simpulan ........................................................................................................... 13

DAFTAR PUSTAKA ................................................................................................... 14

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