COST ACCOUNTING FOR SERVICE COMPANY
DOI:
https://doi.org/10.61841/fsrtq337Keywords:
Cost Accounting, Service Company, Private UniversitiesAbstract
Cost information is very important for all types of companies. Cost information is basically generated by financial accounting in general, but detailed cost information is only conveyed by cost accounting. This study aims to open thinking about the opportunities for the use of cost accounting in service companies in the form of private universities. The sample of this research is 8 (eight) private universities in the City of Bandung. Research conducted is qualitative research with secondary data as the main data source. The analysis method used is descriptive-qualitative. The results showed that the costs at the private university can be classified into types of variable costs, semi-variable costs, semi-fixed costs, and fixed costs. Costs at private universities are mostly in the type of semi-variable costs and fixed costs. The suggestion from this study is that private universities, in addition to using financial accounting, also need to use cost accounting together to produce cost reports in more detail, which will be very useful for the purposes of analysis and decision-making. The academic advice from this research is that in order to determine or classify costs more accurately, it is necessary to approach the quantitative cost behavior analysis.
Downloads
References
[1] Arikunto, S. (2006). Prosedur penelitian: Suatu pendekatan praktik. Jakarta: PT. Rineka Cipta.
[2] Dunia, F. A., Abdullah, W., & Sasongko, C. (2018). Akuntansi Biaya. Jakarta: Salemba Empat.
[3] Heizer, J. & Render, B. (2011). Manajemen operasi (Buku 1 edisi 9 terjemahan). Jakarta: Salemba Empat:
[4] Heizer, J., Render, B., & Monson, C. (2017). Principles of operations management: sustainability and supply chain management. Edinburgh Gate: Pearson Education Limited.
[5] Mulyadi. (2016). Akuntansi Biaya. Yogyakarta: UPP-STIM YKPN.
[6] Sugiyono. (2008). Metode penelitian bisnis: pendekatan kuantitatif, kualitatif, dan R & D (Cetakan Ke-11). Bandung: Alfabeta.
[7] Horngren, C. T., Datar, S. M., & Foster, G. (2006). Akuntansi Biaya: Dengan Pendekatan Manajerial. Jilid Ke-1. Jakarat: Erlangga.
[8] Horngren, C. T., Datar, S. M., & Foster, G. (2006). Akuntansi Biaya: Dengan Pendekatan Manajerial. Jilid Ke-2. Jakarat: Erlangga.
[9] Saudi, M.H.M., Sinaga, O., & Rospinoedji, D., The role of tax education in supply chain management: A case of Indonesian supply chain companies, Polish Journal of Management Studies 18(2):304-319, December 2018.
Downloads
Published
Issue
Section
License
Copyright (c) 2020 AUTHOR

This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.