@misc{eprints68642, month = {Januari}, title = {PENENTUAN TARIF LAYANAN PADA BADAN PENGELOLA USAHA (BPU) UNIVERSITAS LAMPUNG}, author = { ARDHY PRAHBOWO RAMA}, address = {UNIVERSITAS LAMPUNG}, publisher = {FAKULTAS EKONOMI DAN BISNIS}, year = {2023}, url = {http://digilib.unila.ac.id/68642/}, abstract = { This study aims to determine whether there are differences between traditional calculations and active base costing calculations. This research was conducted at the Wisma University of Lampung. The data analysis used is a qualitative analysis which identifies every cost or financing incurred for Wisma Unila. The results of this study indicate that there are differences in calculations between traditional costing and activity based costing. Keywords: Activity based costing. Penelitian ini bertujuan untuk apaka teradapat perbedaan perhitungan trasional dan perhitungan activiry base costing. Penelitian ini dilakukan pada Wisma Universitas Lampung. Analisis data menggunakan adalah analisis kualitatif dimana mengidentifikasi setiap cost atau pembiayaan yang dikeluarkan untuk Wisma Unila. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan perhitungan antara tradisional dan activity based costing. Kata kunci: activity based costing. } }