i

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...............................................................................................................................1

BAB II PEMBAHASAN……………………………………………………………………..3

2.1. Hubungan Antara ABC dan ABM...................................................................................2

2.2. Analisis Nilai Proses.......................................................................................................4

2.3. Ukuran Kinerja Aktivitas...............................................................................................8

2.4 Perhitungan Biaya Pelanggan dan Pemasok Berdasarkan Aktivitas......................…...15

BAB III PENUTUP................................................................................................................24

DAFTAR PUSTAKA.............................................................................................................25