Perhitungan Faktor Teknologi Sebagai Komponen Biaya Dalam Sistem Akuntansi Biaya
Nowadays, Technology which is in this case mean automation dan industrial machine has becoming a vital part of industry. The main reason of that this thing could happen is technology make the production process become more efficient and also reducing cost at the same time. Cost of purchasing the tec...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| Summary: | Nowadays, Technology which is in this case mean automation dan industrial machine has becoming a vital part of industry. The main reason of that this thing could happen is technology make the production process become more efficient and also reducing cost at the same time.
Cost of purchasing the technology still calculated as fixed cost and using capacity as the only parameter to analyzing the cost of a technology can lead error for those whom make decision at the industry.
In fact technology that have same function and capacity do not always perform in the same level. This was cause by the differences in technological factor that attached to the machine.
This research is trying to determine the best way to calculating tehnological factor as the component of cost in cost accounting system. This research use 6 methods to find variables that need to be used in calculating this technological factor.
The best method is the method that can allocate the capacity of the best technology that the company have to produce their best product. And method number VI is the best method to calculating technology as component in cost accounting system with Purchasing cost, Maintenance cost, unit cost, training cost and technology incentive as the variable to perform this method.
For the last step these variables will be used to repair the discounted cash flow model to buil a model that can calculate the true value of technological factor. |
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