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AKUNTANSI MANAJEMEN LANJUT Desi Pujiati,SE.,MM Dyah Palupi,SE.,MM Irmawati Wijaya,SE.,MM

AKUNTANSI MANAJEMEN LANJUT Desi Pujiati,SE.,MM Dyah Palupi,SE.,MM Irmawati Wijaya,SE.,MM. BAB I. PENGENDALIAN OPERASI YANG DIDESENTRALISASIKAN. Memfungsikan Sistem Aliran Informasi Perluasan gagasan akuntansi Pertanggungjawaban Kriteria pusat pertanggungjawaban

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AKUNTANSI MANAJEMEN LANJUT Desi Pujiati,SE.,MM Dyah Palupi,SE.,MM Irmawati Wijaya,SE.,MM

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  1. AKUNTANSI MANAJEMEN LANJUT Desi Pujiati,SE.,MM Dyah Palupi,SE.,MM Irmawati Wijaya,SE.,MM

  2. BAB I PENGENDALIAN OPERASI YANG DIDESENTRALISASIKAN

  3. Memfungsikan Sistem • Aliran Informasi • Perluasan gagasan akuntansi Pertanggungjawaban • Kriteria pusat pertanggungjawaban • Pusat Investasi, pusat laba dan pusat biaya • Pengukuran prestasi pelaksanaan manajemen AkuntansiPertanggungjawaban

  4. Penggunaan Rumus ROI • Faktor yang mendasari tingkat pengembalian • Definisi hasil operasi neto dan aktiva operasi Tingkat PengembalianuntukMengukurPrestasiPelaksanaanManajemen

  5. Pengendalian Tingkat Pengembalian PendekatanPenjualan MengurangiBiaya MengurangiAktiva KonsepHasilSisa

  6. Penentuan Harga Transfer • Harga Transfer a. Harga Pokok - Variabel - Keseluruhan b. Harga Pasar - Pertimbangan Umum - Pasar Perantara ditentukan dengan baik - Harga berubah di pasar perantara - Harga berdasarkan dirundingkan 3. Otonomi dan Suboptimisasidivisional PenentuanHarga Transfer

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