Suardi, Hatta Satria (2010) RANCANGAN BIAYA LAPORAN BIAYA LINGKUNGAN BERBASIS AKTIVITAS (Studi Kasus Pada R.S.I Ibnu Sina (PT. Syifa Utama) Pekanbaru). Other thesis, FAKULTAS EKONOMI.
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Text (RANCANGAN BIAYA LAPORAN BIAYA LINGKUNGAN BERBASIS AKTIVITAS (Studi Kasus Pada R.S.I Ibnu Sina (PT. Syifa Utama) Pekanbaru))
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Abstract
The purpose of this study is to design activity based environmental cost report on R.S.I. Ibnu Sina (PT. Syifa Utama) Pekanbaru. The data used are primary data obtained from observation and interview, and secondary data issued by company. The research period is from march to july 2008. The conclusion of the result is that total environmental cost for march to july is 5.11% from its operational cost. Although the amount is not significant compared to operational cost, the company need to consider the environmental cost persistantly in order to avoid the environment pollution ffict. Besides the appropriate cost calculation is usefull for cost fficiency because most of the erwironmental cost are non-value added cost can be potentially reduced or eliminated to increase competitive advantage.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | R Medicine > RT Nursing |
| Divisions: | Fakultas Ekonomi > Akuntasi |
| Depositing User: | Operator Repo Unand |
| Date Deposited: | 29 Mar 2016 07:41 |
| Last Modified: | 29 Mar 2016 07:41 |
| URI: | http://repo.unand.ac.id/id/eprint/1848 |
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