UNIKA Repository

ANALISIS ADOPSI METODE ALOKASI BIAYA OVERHEAD (BOP) PADA INDUSTRI MANUFAKTUR DI SEMARANG

Oei , Siu Ling and Purnamasari, St. Vena (2009) ANALISIS ADOPSI METODE ALOKASI BIAYA OVERHEAD (BOP) PADA INDUSTRI MANUFAKTUR DI SEMARANG. Jumal Akuntansi Bisnis, Vol. VIII (No. 15 ). pp. 1-20. ISSN 1412-775X

[img]
Preview
PDF - Published Version
1739Kb

Abstract

Activity Based Costing (ABC) has been studied from various perspectives for many years in many countries. Even though studies have shown that the adoption of ABC benefits the organization, its level of adoption is still considered low. Many organizations hang on to the traditional costing accounting method in dealing with overhead costs. The sample in this research is 30 persons financial manager at large and middle manufacturing industry in Semarang. This research found that ABC adoption rate in Semarang only 33,33%. Many organizations still hang on to individual plant wide overhead rate. According to Kaplan and Hicks (1998), ther are 3 factors that has correlation with ABC adoption. There are company size, overhead percentage from total production costs, and product diversity. But, this research found that only company size that has correlation with ABC adoption. Anotherfactors (overhead percentage from total production costs and product diversity) hasn't correlation with ABC adoption. Many companies in Semarang still hang on to traditional costing system because overhead percentage is still in medium level « 25% 50%). Keywords: Activity Based Costing (ABC), traditional costing system, company size, overheadpercentagefrom total production costs, and product diversity.

Item Type:Article
Subjects:Applied Sciences > Management Theory > Accounting
Divisions:Faculty of Economic And Businness
ID Code:6625
Deposited By:S.E.,M.Si.,CPMA.,Akt. St. Vena Purnamasari
Deposited On:06 May 2013 15:51
Last Modified:06 May 2013 15:51

Repository Staff Only: item control page