CASANDHIKA, TITANIA (2012) ANALISIS PERAN PELATIHAN, KEJELASAN TUJUAN, DAN DUKUNGAN TOP MANAGEMENT TERHADAP PENGGUNAAN ACTIVITY BASED COSTING DALAM PERENCANAAN PRODUK DAN MANAJEMEN BIAYA DI PT. TELEKOMUNIKASI INDONESIA Tbk. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Activity Based Costing (ABC) can provide improved information for strategic decisions such as product planning and cost management. For some organizations, give gains have not eventuated. It appears that the main difficulties in adopting ABC derive from implementation issues rather than the technical design of the system. In this research have three variable independet and two variable dependent. Training, Clarity of objectives, and top management support are independent variable. ABC usefulness product planning and cost management are dependent variable. This study examines that is then associated with successful ABC applications specifically the usefulness of ABC for product planning and cost management. Lack of attention to these factors generates product planning and cost management that is associated with less successful applications. Result of an empirical study of 40 workers in the PT.Telekomunikasi Indonesia Regional V Surabaya indicated that support top management significant positive with dependent variable product planning and cost management. Keywords : Training, Clarity of Objectives, adn Top Management Support, Activity Based Costing.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 10 Jul 2018 07:58 |
| Last Modified: | 11 Jul 2018 04:24 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3320 |
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