Implementation Proposal of Activity based Costing on the Loans Department: A Case Study in PT. BPR Cincin Permata Andalas

Dissa Elvaretta, Christina Juliana

2018

Abstract

This study aims to determine the comparison between the result of the implementation proposal of Activity Based Costing (ABC) system on the Loans Department at PT. BPR Cincin Permata Andalas and the proposed implementation of the ABC system with traditional cost allocation system that has been used so far. The research method used is single case study with a single unit analysis by collecting data through observation, documentation, and interviews. The result of the proposed implementation of ABC system can be utilized by PT. BPR Cincin Permata Andalas as recommendation to arrange the next strategy. Results from this research shows the different calculation of overhead costs with traditional cost method and ABC. ABC system describes cost information reliable for calculating the cost of each customer better

Paper Citation

in Harvard Style

Elvaretta D. and Juliana C. (2018). Implementation Proposal of Activity based Costing on the Loans Department: A Case Study in PT. BPR Cincin Permata Andalas.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 986-990. DOI: 10.5220/0009499609860990

in Bibtex Style

@conference{unicees18,
author={Dissa Elvaretta and Christina Juliana},
title={Implementation Proposal of Activity based Costing on the Loans Department: A Case Study in PT. BPR Cincin Permata Andalas},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={986-990},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009499609860990},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Implementation Proposal of Activity based Costing on the Loans Department: A Case Study in PT. BPR Cincin Permata Andalas
SN - 978-989-758-432-9
AU - Elvaretta D.
AU - Juliana C.
PY - 2018
SP - 986
EP - 990
DO - 10.5220/0009499609860990