RANCANGAN SISTEM PERHITUNGAN BIAYA JASA PADA UNIT BISNIS TEKNOLOGI INFORMASI - PT PJB DENGAN ACTIVITY BASED COSTING

• Main Author: Hermawan , Beni
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/5191
• Institution: Institut Teknologi Bandung

<b> Abstrak : </b><p align=\"justify\">Unit Bisnis Teknologi Informasi (UBTI) is one of the strategic business units of PT Pembangkitan Jawa-Bali (PT PJB), it established in December 1999. The business objective of UBTI is to provide the variety services of information technology application for power and electricity company market segment. UBTI needs to have the costing system to produce cost information for individual services and to support managerial decisions. <br /> <p align=\"justify\">A services costing system design using Activity Based Costing (ABC) is developed for UBTI to facilitate the needs of having the costing system. <br /> <p align=\"justify\">The main reason using ABC are : ABC does not only focus on product costing of manufacturing organization but it is also appropriate for service organization such as UBTI, ABC is developed to provide more accurate costing by allocating overheads to product and services according to the demand by each activity, and ABC could be used as a means of improving operations by managing the cause of cost incurred <br /> <p align=\"justify\">Since ABC has not implemented at PT PJB and the accounting system of UBTI still has to be integrated into the corporate accounting system, the ABC system design for UBTI has adjusted therefore to fit into the existing system.