Browsing articles in "Accounting/Akuntansi"

Activity-based costing

Mar 27, 2012   //   by neurosoft   //   Accounting/Akuntansi, Article/News  //  Comments Off

ABC accounting system software

Methodology

Methodology of ABC focuses on cost allocation in operational management. ABC helps to segregate

The split of cost helps to identify cost drivers, if achieved. Direct labor and materials are relatively easy to trace directly to products, but it is more difficult to directly allocate indirect costs to products. Where products use common resources differently, some sort of weighting is needed in the cost allocation process. Read more >>

ABC Costing is better than Traditional Costing

Mar 27, 2012   //   by neurosoft   //   Accounting/Akuntansi, Article/News  //  Comments Off

In the field of accounting, activity-based costing and traditional costing are two different methods for allocating indirect (overhead) costs to products.

Both methods estimate overhead costs related to production and then assign these costs to products based on a cost-driver rate. The differences are in the accuracy and complexity of the two methods. Traditional costing is more simplistic and less accurate than ABC, and typically assigns overhead costs to products based on an arbitrary average rate. ABC is more complex and more accurate than traditional costing. This method first assigns indirect costs to activities and then assigns the costs to products based on the products’ usage of the activities.
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Financial volatility by adopting IFRS?

Mar 27, 2012   //   by neurosoft   //   Accounting/Akuntansi, Article/News  //  Comments Off

standar akuntansi IFRS 2012 di indonesia

Written by  Dilina Kulathunga.  Sunday, 18 March 2012 00:00

The bottom line of Sri Lanka’s banking and financial sector firms is likely to bear the brunt of volatility compared to other sectors due to the convergence of Sri Lanka Accounting Standards (SLAS) with International Financial Reporting Standards (IFRS) from 1, January 2012, say experts. Read more >>

Pembenahan Sistem Akuntansi Dalam Krisis

Mar 27, 2012   //   by neurosoft   //   Accounting/Akuntansi, Article/News  //  Comments Off

sistem akuntansi indoneisa baru 2012 IFRS
Jakarta, (Suara Karya) Pembenahan sistem akuntansi dapat menjadi salah satu langkah strategis yang dilakukan pemerintah dan sektor korporasi Indonesia untuk menghadapi ancaman krisis yang melanda perekonomian global.

Hal tersebut menjadi salah satu pembahasan yang diutarakan dalam seminar Perkembangan Terkini Profesi Akuntansi dan Standar Profesi International yang diselenggarakan Ikatan Akuntan Indonesia, oleh Executive Director of Professional Standards-International Federation of Accountants (IFAC) James Sylph di Jakarta, Sabtu. Read more >>

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