(Dokumen + Similarity) PENENTUAN BIAYA STRATEGIS MELALUI ANALISIS VALUE CHAIN

HALIM, MOH and Maharani, Astrid and Arifin, Achmad (2020) (Dokumen + Similarity) PENENTUAN BIAYA STRATEGIS MELALUI ANALISIS VALUE CHAIN. BUDGETING : Journal of Business, Management, and Accounting, 2 (1). pp. 127-139. ISSN 2715-1913

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Official URL: https://journal.ipm2kpe.or.id/index.php/BUDGETING/...

Abstract

The purpose of this study was to determine strategic costs using value chain analysis at CV. Karunia Jaya. The method used in this research is descriptive method which is done by describing the findings obtained from the data collected through the process of observation, interviews and documentation on the research object. The results showed that in determining strategic costs the company did not look at strategic costs through value chain analysis which resulted in managers' ignorance that the costs incurred were increasing. In conclusion, CV. Karunia Jaya needs to use value chain analysis by tracking costs for activities that create value and assigning costs to those activities.

Item Type:

Article

Subjects:

600 Technology and Applied Science > 650 Business > 657 Accounting

Divisions:

Faculty of Economics > Department of Accounting (S1)

Depositing User:

Astrid Maharani

Contributors: