Analisis biaya distribusi dengan metode activity-based costing (abc) untuk pencapaian efisiensi pt. manunggal aman sapta jaya

Yaqin, Nurul (2003) Analisis biaya distribusi dengan metode activity-based costing (abc) untuk pencapaian efisiensi pt. manunggal aman sapta jaya. Masters thesis, Institut Pertanian Bogor.

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Official URL: http://elibrary.mb.ipb.ac.id

Abstract

Abstract The analyze of distribution costs using Activity based Costing (ABC) method for achieving efficiency at PT. Manunggal Aman Sapta Jaya Nurul Yaqin The purpose of this study is to find out whether the ABC concept is applicable to achieve efficiency for the distribution cost at PT. Manunggal Aman Sapta Jaya. By dividing the distribution into value added and non value added activities, this study calculate the distribution costs necessary for the activities. The result of this study showed with ABC concepts can allocate the total distribution costs that consumed by each operations activities. This study also showed that that the ratio of total distribution cost per sales volume average per month (14.9 percent) is still higher than the standard (below 10 percent). Therefore it is necessary to do altenative activities in order to make total distribution cost lower (about 8 percent). Using ABC concepts can show, there are some activities that can be eliminated. The elimination of these non value added activities can reduce the distribution costs consumed by the company

Item Type: Thesis (Masters)
Uncontrolled Keywords: Jamu Air Mancur, PT. Manunggal Aman Sapta Jaya, Manajemen Keuangan, Analisis Biaya Distribusi, Activity Based Costing (ABC), Studi Kasus
Subjects: Manajemen Keuangan
Depositing User: Library
Date Deposited: 08 Aug 2011 00:50
Last Modified: 08 Aug 2011 00:50
URI: http://repository.sb.ipb.ac.id/id/eprint/108

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