Evaluasi Perhitungan Biaya Produk Berbasis Aktifitas Oleh PT. Telekomunikasi Indonesia
ADJI, Martinus Wisnu, Dr. Indra Bastian,MBA
2003 | Tesis | S2 AkuntansiAvailable in Fulltext
This research aim at identifying the implementation ABC System in telecommunication operator and calculation of cost product by PT TELKOM by using ABC System as support for the proposal of tariff adjustment to government. Research object of Project of ABC in PT TELKOM and calculation of cost product by using integrated ABC System. Calculation of cost product use general ledger (GL) Year 2002 PT TELKOM of Division of Regional II Jakarta as resources. Result of research indicate that the PT TELKOM have used the ABC system as method of calculation of cost product to support the proposal of tariff adjustment telecommunications service to government. ABC System which implementation not yet represented the integrated system preceded with the implementation ABB/M. In calculation of cost product include the element of idle capacity, so that unit cost become high
Kata Kunci : Biaya Produk,Evaluasi Perhitungan
