relevansi activity-based costing sebagai salah satu konsep akuntansi manajerial dalam industri...

Post on 03-Feb-2016

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This article explained about the internal work of bank from the steps: bank profitability report, cost method using in banking, and discussing the concept of internal fund's pricing transfer also how to measure and allocate the cost from funds, collected for those funds' users, Activity-Based Costing (ABC) as one of concept in managerial accounting is very important in banking. The need of ABC information, new application from ABC concept and also the possibility challenge in implementing ABC concept.

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