JURNAL MEDIA MAHARDHIKA – Vol. 6 No. 2 Januari 2008 KAJIAN

JURNAL MEDIA MAHARDHIKA – Vol. 6 No. 2 Januari 2008
KAJIAN IMPLEMENTASI ACTIVITY BASED COSTING SYSTEM
Oleh:
Marini Purwanto
ABSTRACT
Activity based costing is good idea in solve problem cost accounting and management control
systems. ABC system provide useful information for managing manufacturing operations.
Functional based costing system fail to provide accurate product costs, information to decision
concerning pricing. ABC has been widely supported as superior to tradisional costing for
supplying cost information for a variety of uses, including product costing and long run pricing.
ABC system most effective solution is to develop systems, one for strategic costing and another
for operational improvement. The implementation of ABC system has behavioural impacts that
will change management, and will affect management policy. Implementation of ABC will
success if management can solve problem technology sophisticated, top management support,
integration of ABC into the financial system and the use of ABC as part of the budgeting process,
behavioural issue.
Key words : activity based costing systems, constraint of implematation.