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Akuntansi Biaya Perencanaan Dan Pengawasan Jilid II

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Preface to the Indonesian Edition
The days have passed in which the owner could manage the affairs
of his business by intuition and make decisions based on hopes and dreams.
Today every enterprise be it small or large — needs in harmony with its
organization, an internal communication system that informs all members
of management quickly and adequately about the achievement of the
predetermined goals of the individual functions and departments. Informatio
n is also needed to develop new future plans on the basis of past and
present results to make better decisions and to control costs and profits.
To create meaningful data the modern accounting and cost system
uses budgets and standard costs, compares actual results with predetermined
data for variance analysis, works with variable or direct costs and analyzes
the marketing and administrative expenses. Recording must still remain
a basic feature of the accounting system. However, the value of accounting
lies in the intensive utilization of assembled data. In the center of the utiliz
ation process stands the short-term control of costs which is only possible,
however, when all responsible members of the management team fulfill
their tasks in a cost-conscious manner.
The basis for cost-conscious thinking is an organization in which
duties, authority and responsibility have been established and accepted.
That method alone makes a department head responsible for his costs.
Furthermore, he should participate in the creation of the budget in order
to strengthen his cost-consciousness and increase the success of the control
of costs. All costs must be segregated into their fixed and variable compon
ents. The market, customers, plant capacity, and sales volume must be
examined to establish costs on a level which brings the greatest economy
and best profits for the firm.
Such fundamental ideas for a cost accounting system are often looked
upon as applicable only to a large-scale enterprise. This is an error. Both
small and medium-sized companies can and should use the methods and
procedures advocated in this Indonesian edition. The end-of-chapter exerc
ises and problems permit the Indonesian students and businessmen to test
their knowledge of the material studied.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.42 MAT a

Penerbit

: Erlangga., 1985

Deskripsi Fisik

496+15x23cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

657.42

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

7

Subjek

Akuntansi Biaya

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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