Akuntansi Biaya (TM11)
Akuntansi Biaya (TM11)
Akuntansi Biaya (TM11)
Akuntansi Biaya
FACTORY OVERHEAD COSt
Fakultas
FEB Diah Iskandar SE., M.Si dan Lawe Anasta, SE.,M.S.,Ak
Program Studi
Akuntansi
www.mercubuana.ac.id
FACTORY OVERHEAD COST
• Physical Output
FOH perunit = Estimated FOH
Estimated Unit of Production
• Direct Material Cost Base