Perpustakaan Digital ITB
2009 TA PP NIDA ATIKA 1-COVER.pdf
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2009 TA PP NIDA ATIKA 1-BAB 1.pdf
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2009 TA PP NIDA ATIKA 1-BAB 2.pdf
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2009 TA PP NIDA ATIKA 1-BAB 3.pdf
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2009 TA PP NIDA ATIKA 1-BAB 4.pdf
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2009 TA PP NIDA ATIKA 1-BAB 5.pdf
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2009 TA PP NIDA ATIKA 1-PUSTAKA.pdf
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Method that being used is ABC method. Firstly, the cost should be collected as complete as can be. Afterward, the costs are being classified by several types of costs like direct and indirect costs, marketing and general administrative costs, and the others. Categorized the costs by each activity, then make some proportion to each cost to find the cost per unit.Followed by, all of the costs should be separated the costs into variable and fixed cost. When variable costs are already found, find the variable cost per unit. This will help to find the contribution margin to calculate the BEP. After found the contribution margin and BEP, used it to find the volume of each type of product that should be sold.