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Idle capacity variance definition — AccountingTools
Web(4) Cost of idle facilities or idle capacity means costs such as maintenance, repair, housing, rent, and other related costs, e.g., insurance, interest, and depreciation. … WebKaplan, literatur tersebut mengemukakan bahwa cost of idle capacity seharusnya tidak termasuk kedalam cost of product atau cost of service dan harus dihapuskan dari income statement (Sopariwala, 2006). Cooper dan Kaplan (1998:249) berpendapat bahwa ketika activity cost driver rate berdasarkan practical capacity, smith and wesson shield review
Accounting 208 Block 3 Flashcards Quizlet
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