INTEGRATION OF COST VOLUME PROFIT AND ACTIVITY BASED COSTING IN OBTAINING COST ACCURACY FOR DECISION MAKING

Rahim, Syamsuri (2020) INTEGRATION OF COST VOLUME PROFIT AND ACTIVITY BASED COSTING IN OBTAINING COST ACCURACY FOR DECISION MAKING. RAK (Riset Akuntansi Keuangan), 5 (2). pp. 109-118. ISSN 2580-0213

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Abstract

This study aims to provide an explanation of how the integration of CVP and
ABC can provide results of analysis and information that is more accurate
than the traditional CVP on Elegant Photography to be used as a basis for
decision making. The method used in this research is descriptive quantitative
method by collecting data and information from the research location directly
through interviews, observation and documentation. Furthermore, data and
information analysis is obtained using cost volume profit analysis tools
including break-even analysis, profit planning, margin of safety, shut down
point, degree of operating leverage, and contribution margin and Activity
based costing. The results obtained from this study provide the availability of
more accurate and varied information. The CVP analysis results show the
number of break-even points, earnings plans and contribution margins. As
well as showing excellent performance in terms of the percentage of MOS and
DOL while ABC analysis provides information about better cost accuracy so
that the data and information from these two Terk can be the basis for
strategic decision making for management.

Item Type:	Article
Uncontrolled Keywords:	Cost, Volume, Profit, Activity, Decision
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	FAKULTAS EKONOMI > AKUNTANSI
Depositing User:	Admin Admin
Date Deposited:	26 Jun 2023 05:08
Last Modified:	26 Jun 2023 05:08
URI:	http://192.168.168.84/id/eprint/2819

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