dampak dari perbedaan dan penerapan full costing dengan variabel costing sebagai alat bantu...
DESCRIPTION
In an era ofsharpcompelltlon. companies are changing their markeling strategy by pllllingcustomer sallsfaction as the first priority in dtrealng the activities of their business. Thecompanies must he able to produce a quality peodua or service til a low price in order 10stO)' aj/O(1/ In the market. Thus the Incnasingfy lruense competition, management requiresa thorough cost informallon,for enhancer aCllvltyforconsumers. This type ofreseorch Is acase study at UD . Mulltl JO)'a conducted in 20n. The data used are secondary dataderived from the company. The final results of research. It was known that there aredifferences In the use 0/ cost 0/ production and non-produaion costs for afuJI costingapproach. Variable Costing approach while determining theselllngprice using thefoil costconslsllng of variable andfIXed cOSIS.Thenfore ills slIggested thatlhe deferm/narian offheselling[Hice, in addition to based on the overall costs incurred both variable andfaed plusthe desired proftt, also held grouping expenses based on cost so there Is no Iwgeexpendilures that will reducecorporateprcfits.TRANSCRIPT
