digilib@itb.ac.id +62 812 2508 8800

ACTIVITY BASED COSTING AND BREAK EVEN POINT ANALYSIS IN X CYBER CAFE

Penulis : RAISA MUHARANI (NIM 19006113)
Kontributor / Dosen Pembimbing :
  • Pembimbing: Ir. Drs. H. Arson Aliludin, SE, DEA.
Jenis Koleksi : Tugas Akhir
Penerbit : Sekolah Bisnis dan Manajemen
Fakultas : Sekolah Bisnis dan Manajemen
Subjek :
Kata Kunci : Break Event Point, Cost Accounting, Activity Based Costing Method
Sumber :
Staf Input/Edit : Vika Anastasya Kovariansi   Vika Anastasya Kovariansi
File : 7 file
Tanggal Input : 15 Mar 2012

2009 TA PP RAISA MUHARANI 1-COVER.pdf

File tidak tersedia
2009 TA PP RAISA MUHARANI 1-BAB 1.pdf
File tidak tersedia
2009 TA PP RAISA MUHARANI 1-BAB 2.pdf
File tidak tersedia
2009 TA PP RAISA MUHARANI 1-BAB 3.pdf
File tidak tersedia
2009 TA PP RAISA MUHARANI 1-BAB 4.pdf
File tidak tersedia
2009 TA PP RAISA MUHARANI 1-BAB 5.pdf
File tidak tersedia
2009 TA PP RAISA MUHARANI 1-PUSTAKA.pdf
File tidak tersedia

The purpose from this final project is to identification cost, calculation unit cost and Breakeven Point in X Cyber Cafe because at first the owner has not had cost management. Because of that, this research will help the management to make a better decision due to make this business more profitable. To get the unit cost this research using Activity Based Costing method then it will get profit per seat. Then, breakeven point is calculated to know how long this business will get zero profit. According to calculation, Game online has a smaller cost unit per seat, gain more profit, and has faster time to achieve BEP. In contrast, internet activity give a little profit but with higher cost and longer time to get BEP.

Artikel Terkait