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IJSTR >> Volume 5 - Issue 6, June 2016 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

An Analysis Of Activity Based Costing: Between Benefit And Cost For Its Implementation

[Full Text]



Dadan Soekardan



activity-based costing, costing system, traditional costing



This research discusses how the importance of adopting activity-based costing for the company in order to carry out its business strategy. One objective is to implement activity based costing cost efficiency by cutting costs incurred for non-value added activity. But the phenomenon shows that there are still many companies / organizations are not interested in adopting the activity based costing. This article also outlines the advantages and limitations in adopting activity based costing for the company.



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