Log in

Relevant bibliographies by topics / Activity-Based Costing (ABC) / Journal articles

To see the other types of publications on this topic, follow the link: Activity-Based Costing (ABC).

Journal articles on the topic 'Activity-Based Costing (ABC)'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Activity-Based Costing (ABC).'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Jalalabadi, Faryan, Allen Milewicz, Sohail Shah, Larry Hollier, and Edward Reece. "Activity-Based Costing." Seminars in Plastic Surgery 32, no. 04 (2018): 182–86. http://dx.doi.org/10.1055/s-0038-1672208.

Full text

Abstract:

AbstractCost allocation for health care professionals can be an enigma within the health care system. Activity-based costing (ABC) is an accounting tool that allocates costs incurred through a company's practice of providing goods and services to the consumer. ABC can provide insight into inefficiencies across the supply chain and unlock excess capacity. This, in turn, can drive services provided toward generating more value for the hospital system. ABC can be tailored to focus upon a unit of measurement that holds value as it pertains to production. With time-driven ABC (Td-ABC), we look to u

APA, Harvard, Vancouver, ISO, and other styles

2

Mikovcová, Hana. "Activity Based Costing." Acta Oeconomica Pragensia 16, no. 4 (2008): 22–28. http://dx.doi.org/10.18267/j.aop.127.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Hoozée, Sophie, and Stephen C. Hansen. "A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing." Journal of Management Accounting Research 30, no. 1 (2017): 143–67. http://dx.doi.org/10.2308/jmar-51686.

Full text

Abstract:

ABSTRACT The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps resources to activities and finally to products. We demonstrate that ABC aggregates resource-to-activity information by resources (columns), while TDABC selects partitions of activity-by-resource information. Our numerical experiment shows that TDABC is more accurate than ABC when traceability o

APA, Harvard, Vancouver, ISO, and other styles

4

Corbey, Michael. "Time-Driven Activity-Based Costing." Maandblad Voor Accountancy en Bedrijfseconomie 82, no. 11 (2008): 477–84. http://dx.doi.org/10.5117/mab.82.12839.

Full text

Abstract:

De ABC-paradox behelst het opmerkelijke verschijnsel dat er talrijke tekstboeken en conceptuele artikelen voorhanden zijn, waarin de (theoretische) voordelen van Activity-Based Costing (ABC) breed worden uitgemeten, maar dat tegelijk uit allerlei surveys blijkt dat ABC slechts door een relatief gering aantal bedrijven wordt toegepast. Dit artikel bespreekt mogelijke verklaringen van deze paradox door in te gaan op de essentie van ABC, onder welke omstandigheden succesvolle toepassingen mogelijk geacht werden en wat dan precies verbeterd zou worden in de bedrijfsvoering dankzij ABC. Time-Driven

APA, Harvard, Vancouver, ISO, and other styles

5

Corbey, Michael. "Time-Driven Activity-Based Costing." Maandblad Voor Accountancy en Bedrijfseconomie 82, no. (11) (2008): 477–84. https://doi.org/10.5117/mab.82.12839.

Full text

Abstract:

De ABC-paradox behelst het opmerkelijke verschijnsel dat er talrijke tekstboeken en conceptuele artikelen voorhanden zijn, waarin de (theoretische) voordelen van Activity-Based Costing (ABC) breed worden uitgemeten, maar dat tegelijk uit allerlei surveys blijkt dat ABC slechts door een relatief gering aantal bedrijven wordt toegepast. Dit artikel bespreekt mogelijke verklaringen van deze paradox door in te gaan op de essentie van ABC, onder welke omstandigheden succesvolle toepassingen mogelijk geacht werden en wat dan precies verbeterd zou worden in de bedrijfsvoering dankzij ABC. Time-Driven

APA, Harvard, Vancouver, ISO, and other styles

6

Mediaty, Asri Usman, Safa Rifha’atul Mahmuda, Cindy Nur Azaria Mansa, and Falih Zaki Sudharma. "Implementation Activity-Based Costing & Time-Driven Activity-Based Costing: A Systematic Literature Review." Jurnal Ekonomi dan Bisnis Digital 2, no. 4 (2023): 1297–312. http://dx.doi.org/10.55927/ministal.v2i4.7113.

Full text

Abstract:

This study aims to determine the implementation of ABC in the business sector and TDABC in the business and health company sectors. This research was conducted by reviewing the literature contained in various studies on the implementation of Activity-Based Costing (ABC), and namely Time-Driven Activity-Based Costing (TDABC). Based on the literature review conducted in this study, the implementation of Activity-Based Costing (ABC) in the business sector can increase profitability and competitiveness for companies, while the implementation of Time-Driven Activity-Based Costing (TDABC) in the bus

APA, Harvard, Vancouver, ISO, and other styles

7

Setyaning, Larashati B'tari, and Andriani Okta Fara Dita. "Literature Study : Activity-Based Costing System." Journal of Applied Sciences, Management and Engineering Technology 1, no. 2 (2020): 46–49. http://dx.doi.org/10.31284/j.jasmet.2020.v1i2.1160.

Full text

Abstract:

Increasing competition forces companies to be competitive. Competitiveness can be achieved by conveying product value to consumers at low prices. To achieve this, a good cost approach is needed, one of which is the Activity-Based Costing System (ABC). In this literature study the authors divide ABC into 3 parts, namely the concept of ABC, the stages in ABC and the costs and benefits of implementing ABC. ABC is a cost approach method by calculating the cost of activities to produce products, both goods and services where these activities require resources. After conducting a literature study, t

APA, Harvard, Vancouver, ISO, and other styles

8

Hahuly, Mellisa Angeline, Arifin Puji Widodo, and Lilis Binawati. "PENERAPAN ACTIVITY BASED COSTING DAN ACTIVITY BASED MANAGEMENT PADA JASA EKSPEDISI CV. SIANTAR PRATAMA TRANS." Bilancia : Jurnal Ilmiah Akuntansi 7, no. 3 (2023): 657. http://dx.doi.org/10.35145/bilancia.v7i3.2395.

Full text

Abstract:

ABSTRACT The study was conducted to evaluate the activities of non-value adding companies using Activity Based Costing and Activity Based Management. Using sales, cost and activity data obtained from observations and interviews, then processed and analyzed using Activity Based Costing and Activity Based Management to carry out activity efficiency that does not provide added value for expedition services. The first step in research was to calculate the cost of production of expedition services using Activity Based Costing, the next step was to evaluate non-value adding activities. The results o

APA, Harvard, Vancouver, ISO, and other styles

9

Efendi, Bahtiar, Arif Khaerul Anam, Eni Candra Nurhayati, and Alfizi Alfizi. "Implementasi Activity Based Costing Pada UMKM." Journal of Economics, Management, and Business 2, no. 2 (2023): 53–63. https://doi.org/10.32699/magna.v2i2.5408.

Full text

Abstract:

Tujuan – untuk menerapkan perhitungan harga pokok produksi menggunakan metode ABC dengan metode Tradisional yang akan membuktikan tingkat keakuratan serta dampak pada laba perusahaan. Metode – Penelitian ini adalah penelitian kualitatif deskriptif. Sampel yang digunakan adalah UMKM Java Print Kaos Kastem. Hasil – bahwa penggunaan metode ABC lebih akurat dan detai dalam mencatat biaya-biaya pada proses produksi pada UMKM Java Print Kaos Kastem. Implikasi – sebagai pertimbangan dengan metode ABC lebih baik dalam menghitung harga pokok produksi, terutama dalam perhitungan pekerjaan dengan volume

APA, Harvard, Vancouver, ISO, and other styles

10

Putuhena, Hempry, and Sitti Fatimah Kamarudin. "Activity Based Costing-Sebuah Kajian." Owner 8, no. 2 (2024): 1101–7. http://dx.doi.org/10.33395/owner.v8i2.2027.

Full text

Abstract:

The unit cost calculation method with Activity Based Costing (ABC) is an efficient system. This system is certainly a system that is far more accurate than the traditional system. It is important for a company to know the units of the product or service it produces. Unit cost information becomes important for managerial decision making. The importance of the right decision certainly requires the company to use the right calculation method. Thus this study conducts a study of the ABC method that can be utilized properly by companies. This research method is a literature study conducted to gain

APA, Harvard, Vancouver, ISO, and other styles

11

Kaukab, M. Elfan. "Implementasi Activity-Based Costing Pada UMKM." Journal of Economic, Management, Accounting and Technology 2, no. 1 (2019): 69–78. http://dx.doi.org/10.32500/jematech.v2i1.576.

Full text

Abstract:

Tujuan; untuk membuktikan penghitungan harga pokok produksi menggunakan sistem ABC lebih akurat dibanding sistem tradisional serta untuk mengetahui pengaruh penggunaan metode ABC terhadap laba perusahaan. Metodologi; penelitian ini merupakan penelitian kualitatif deskriptif. Sampel yang digunakan adalah UMKM Bengkel Tralis di Kabupaten Wonosobo. Temuan; penggunaan metode ABC lebih akurat dalam mencatat biaya-biaya yang muncul pada UMKM bengkel las di Kabupaten Wonosobo. Implikasi praktis; bahan pertimbangan pelaku usaha bengkel las dalam menghitung harga pokok produksi, terut

APA, Harvard, Vancouver, ISO, and other styles

12

Zamrud, N. F., and M. Y. Abu. "COMPARATIVE STUDY: ACTIVITY BASED COSTING AND TIME DRIVEN ACTIVITY BASED COSTING IN ELECTRONIC INDUSTRY." Journal of Modern Manufacturing Systems and Technology 4, no. 1 (2020): 68–81. http://dx.doi.org/10.15282/jmmst.v4i1.3840.

Full text

Abstract:

By the 1980s, Traditional Cost Accounting (TCA) is no longer reflecting the current economic reality due to distorted information about the profitability of their orders, products, and customers. In addition, Activity-based Costing (ABC) is a costing method originally developed to overcome the shortcoming of TCA method in the era of rapidly increasing product complexity and diversification. However, it is not universally accepted because it ignores the potential for unused capacity which will be beneficial for forecasting. The objective of this work is to compare the advantages of ABC and Time

APA, Harvard, Vancouver, ISO, and other styles

13

Linassi, Rossano, Anete Alberton, and Sidnei Vieira Marinho. "Menu engineering and activity-based costing." International Journal of Contemporary Hospitality Management 28, no. 7 (2016): 1417–40. http://dx.doi.org/10.1108/ijchm-09-2014-0438.

Full text

Abstract:

Purpose This paper aims to examine whether using menu engineering (ME) together with activity-based costing (ABC) for menu analysis provides new insights into true menu profitability. The traditional ME approach only uses food costs to determine the contribution margin (CM) of individual menu items. This combined approach uses both food and traceable operating costs to estimate CMs more accurately. Design/methodology/approach An improved ME model was developed and tested in an oriental restaurant in Brazil. Direct observation of restaurant activities allowed most costs to be traced (not simply

APA, Harvard, Vancouver, ISO, and other styles

14

Sousa, Erivelto Fioresi de, Francisco José Kliemann Neto, Rafael Fontoura Andriotti, and Rodrigo Rech Campagnolo. "ACTIVITY-BASED COSTING." Revista Eletrônica de Estratégia & Negócios 16 (February 21, 2024): e13983. http://dx.doi.org/10.59306/reen.v16e2023e13983.

Full text

Abstract:

The present study proposes a cost management system, based on the concepts of Activity Based Costing (ABC), and its application in a Port Authority in Brazil. An applied action-research study was conducted with the participation of the researchers together with the Port Authority team to present a model that meets the solution to the problem presented. The proposed model allowed for a broad view of port management is possible to identify, along with the processes, the performance of each area, operational and administrative, as well as the division of responsibilities of each team member in th

APA, Harvard, Vancouver, ISO, and other styles

15

Ullah Khan, Muhammad Saleem. "Exploring Theoretical Foundations of Activity-Based Costing." International Journal of Research and Innovation in Social Science VIII, IIIS (2024): 2953–65. http://dx.doi.org/10.47772/ijriss.2024.803212s.

Full text

Abstract:

This paper aims to explore the theoretical foundations of Activity-Based Costing (ABC) by examining its underlying assumptions, key concepts, methodology, applications and future directions. ABC emerged as an innovative approach to address limitations in traditional costing methods by assigning overhead costs based on activities and cost drivers. The paper at first discusses ABC’s assumption that products consume activities, and activities consume resources. Key concepts of activities, cost drivers and cost pools are then defined. The methodology of how ABC traces costs from activities to cost

APA, Harvard, Vancouver, ISO, and other styles

16

Udeh, P. N., R. C. Eze, and I. E. Enujioke. "Activity-Based Costing (ABC) Implementation: Challenges and Success Factors." European Journal of Finance and Management Sciences 8, no. 1 (2024): 45–52. https://doi.org/10.5281/zenodo.10935027.

Full text

Abstract:

<em>Activity-Based Costing (ABC) has emerged as a revolutionary approach to cost allocation and management in contemporary organizations. This study explores the challenges and success factors inherent in ABC implementation, synthesizing empirical evidence, case studies, and scholarly insights to offer comprehensive guidance to practitioners and scholars. Challenges in ABC implementation encompass cultural resistance, data complexity, managerial support inadequacies, integration hurdles, training needs, and resource constraints. Conversely, success factors include robust leadership, clear comm

APA, Harvard, Vancouver, ISO, and other styles

17

Julia Rafika, Muhammad Rizky Ramadhan, Saidatul Mardiyah, Wira Anggara Hadi Jamak, and Isra Hayati. "Perhitungan Biaya Produk Berdasarkan Activity Based – Costing." AKUNTANSI 45 5, no. 1 (2024): 408–21. http://dx.doi.org/10.30640/akuntansi45.v5i1.2489.

Full text

Abstract:

Activity-based costing (ABC) is an important method of determining manufacturing costs that focuses on the activities involved in the production process. This article aims to present a review based on a literature review related to the application of the ABC method in product costing, along with an explanation of the steps for calculating product cost by this method. In addition, this study also analyzes the results of applying the ABC method in increasing the accuracy and transparency of product cost calculations Operational costing (ABC) is an important method of determining production costs

APA, Harvard, Vancouver, ISO, and other styles

18

Purba, Sonya Pristy Salsyah, Hotbin Hasugian, and Arnida Wahyuni Lubis. "METODE ACTIVITY BASED COSTING (ABC) DAN TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM MENENTUKAN HARGA JUAL." Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) 8, no. 2 (2024): 620–41. http://dx.doi.org/10.31955/mea.v8i2.4048.

Full text

Abstract:

Dengan perkiraan COGS yang akurat, Anda dapat menetapkan harga jual yang memaksimalkan keuntungan Anda. Metode penentuan COGS yang mengkategorikan biaya menurut aktivitas berdasarkan alokasi biaya antara lain Activity Based Costing (ABC) dan Time Driven Activity Based Costing (TDABC). Mencari tahu bagaimana pendekatan ABC dan TDABC terhadap penghitungan COGS saling melengkapi adalah kekuatan pendorong penelitian ini. Penelitian ini menggunakan metodologi deskriptif kuantitatif. Untuk penelitian ini, wawancara menggunakan metodologi kuantitatif digunakan untuk mengumpulkan data. Harga pokok pen

APA, Harvard, Vancouver, ISO, and other styles

19

Kont, Kate-Riin, and Signe Jantson. "Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?" Evidence Based Library and Information Practice 6, no. 4 (2011): 107. http://dx.doi.org/10.18438/b8gg8z.

Full text

Abstract:

Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of both methods to determine which of these two is suitable for application in university libraries.  Methods – This paper reviews and summarizes the literature on cost accounting and costing practices of university libraries. A brief overview of the history of cost accounting, costing, and time and motion studies in libraries is also

APA, Harvard, Vancouver, ISO, and other styles

20

Zaman, Monir, and Mohamed Elsayed. "Perception of activity based costing in Australian universities." Corporate Board role duties and composition 7, no. 2 (2011): 64–78. http://dx.doi.org/10.22495/cbv7i2art5.

Full text

Abstract:

The study examines the perception of activity based costing (ABC) in Australian universities. Using a questionnaire survey, data was collected from twenty-six finance directors and/or chief financial officers in Australian universities. The perception of ABC implementation in Australian universities depends on many variables including the understanding of ABC, consideration of ABC as a strategic cost management system, the role of ABC in reduction of expenses, consideration of ABC as a valuable tool to enhance overhead cost allocation, and consideration of ABC as an effective strategic cost ma

APA, Harvard, Vancouver, ISO, and other styles

21

Alfi Syahr, Zulfia Hanum, Ari Purwanti, and I. Gusti Ketut Agung Ulupui. "ANALISIS KOMPARASI BIAYA PENDIDIKAN ANTARA METODE TRADISIONAL DENGAN ACTIVITY BASED COSTING SYSTEM PADA MADRASAH DINIYAH AL-BURHANIYAH." Jurnal Organisasi dan Manajemen 12, no. 1 (2016): 39–53. http://dx.doi.org/10.33830/jom.v12i1.32.2016.

Full text

Abstract:

  The purpose of this study are describing how the cost of education per month in Madrasah Diniyah Al-Burhaniyah with the traditional method and the method of Activity Based Costing System (ABC) and also showing the effectiveness and efficiency of management system in Madrasah Diniyah. In this study, the research object is the cost of education with the traditional method and the method of Activity Based Costing system (ABC) at Madrasah Diniyah Al-Burhaniyah in academic year of 2011/2012 until 2013/2014. The analysis used are quantitative analysis of the cost of education with the

APA, Harvard, Vancouver, ISO, and other styles

22

Farihah, Aminatul, and Retno Murni Sari. "ANALISIS ACTIVITY – BASED COSTING SYSTEM DALAM MENENTUKAN HARGA JUAL PRODUK." Jurnal Penelitian Teori & Terapan Akuntansi (PETA) 1, no. 1 (2017): 54–72. http://dx.doi.org/10.51289/peta.v1i1.212.

Full text

Abstract:

Abstrak. Analisis Activity – Based Costing System dalam Menentukan Harga Jual Produk. Tujuan penelitian ini Untuk mengetahui perhitungan beban pokok produksi dengan sistem Activity Based Costing (ABC) dalam menentukan harga jual produk dan menunjukkan perbedaaanya dengan sistem tradisional. Proses analisis data yaitu mengidentifikasi aktivitas, menentukan biaya yang terkait dengan masing-masing aktivitas, mengelompokkan aktivitas, menggabungkan biaya aktivitas, menghitung Tarif per kelompok aktivitas. Tahap kedua membebankan aktivitas ke produk. Setelah itu menghitung harga jual dengan menggun

APA, Harvard, Vancouver, ISO, and other styles

23

Hidayat, Haris. "PERANCANGAN BIAYA PENDIDIKAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC) DI STIKES ‘XYZ’." INFOKOM (Informatika & Komputer) 8, no. 2 (2021): 49–66. http://dx.doi.org/10.56689/infokom.v8i2.447.

Full text

Abstract:

Penelitian ini bertujuan membuat perancangan uang kuliah tunggal (UKT) dengan menggunakan metode Activity Based Costing (ABC) berdasarkan proses bisnis di STIKes (Sekolah Tinggi Ilmu Kesehatan) “XYZ” untuk mengetahui biaya kuliah per mahasiswa per semester. Penelitian ini dilakukan STIKes “XYZ”, salah satu perguruan tinggi kesehatan yang berada di kota Bandung. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode deskriptif komparatif, yaitu membandingkan antara perancangan biaya kuliah secara tradisional (Traditional Costing) dengan perancangan biaya kuliah menggunakan Act

APA, Harvard, Vancouver, ISO, and other styles

24

CA., Raj Garg*. "ACTIVITY BASED COSTING-A TOOL TO CONTROL THE COST." INTERNATIONAL JOURNAL OF ENGINEERING SCIENCES & RESEARCH TECHNOLOGY 5, no. 5 (2016): 39–43. https://doi.org/10.5281/zenodo.50963.

Full text

Abstract:

Activity-based costing (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. The concept of ABC was first defined in the late 1980s by Robert Kaplan and William Burns. Initially ABC focused on manufacturing industry where technological developments and productivity improvements had reduced the proportion of direct labour and material costs, but increased the proportion of indirect or overhead costs. Activity analysis is the process of identifying

APA, Harvard, Vancouver, ISO, and other styles

25

Askarany, Dr Davood. "Cost management at manufacturing stage using activity-based costing and target costing." 15TH GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES ON 14 - 15 SEPTEMBER 2023, NOVOTEL BANGKOK PLATINUM PRATUNAM, THAILAND 15, no. 1 (2023): 167. http://dx.doi.org/10.35609/gcbssproceeding.2023.1(167).

Full text

Abstract:

The latest studies show a positive relationship between target costing and product innovation at the design stages. This study examines the role of target costing and activity-based costing (ABC) in further improving product design and eliminating non-value-added functions from product design to production stages. This paper surveys the contingent fit between activity-based costing (ABC) and target costing (T.C.) through a theoretical lens known as "contingency theory", which is based on a historically embedded understanding of the specific situation of organisations. The majority of supporter

APA, Harvard, Vancouver, ISO, and other styles

26

Wnuk-Pel, Tomasz. "Application of activity - based costing in companies in Poland." Comparative Economic Research. Central and Eastern Europe 13, no. 3 (2010): 107–39. http://dx.doi.org/10.2478/v10103-009-0041-4.

Full text

Abstract:

The purpose of this paper is to explore the application of activity-based costing in companies in Poland, and more specifically, to analyse problems In ABC implementation, the structure of ABC systems and the ways in which ABC information is used. Findings of the research have both practical and theoretical implications. First, from the practical point of view, future implementers of ABC systems should be aware of factors actually influencing ABC implementation as well as problems which can be encountered during the implementation process. Managers considering activity-based costing implementa

APA, Harvard, Vancouver, ISO, and other styles

27

Nikmah, Ulfatun. "STUDI KOMPARASI ACTIVITY-BASED-COSTING & TIME-DRIVEN-ACTIVITY-BASED-COSTING DALAM MENINGKATKAN KINERJA: SEBUAH TINJAUAN LITERATUR." Jurnal Bisnis dan Akuntansi 25, no. 1 (2023): 153–68. http://dx.doi.org/10.34208/jba.v25i1.1591.

Full text

Abstract:

This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follows the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and sinta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of cost production. However, both have different characteristics

APA, Harvard, Vancouver, ISO, and other styles

28

Payu, Anita Achmad. "Penerapan Activity Based Costing (ABC) Pada Tarif Jasa Rawat Inap Rumah Sakit Bhayangkara." Nobel Management Review 3, no. 2 (2022): 246–60. http://dx.doi.org/10.37476/nmar.v3i2.3018.

Full text

Abstract:

Tujuan dari penelitian ini yaitu untuk mengetahui penentuan tarif jasa rawat inap dengan menggunakan perhitungan Activity Based Costing (ABC) di bandingkan dengan tarif yang berlaku saat ini.Sistem yang digunakan pada Rumah Sakit Bhayangkara dianggap kurang mampu menyediakan informasi biaya yang akurat sehingga dapat memengaruhi profibilitas rumah sakit, dengan menggunakan metode Activity Based Costing (ABC) pihak rumah sakit dapat menelusuri aktivitas yang terjadi dalam memberikan pelayanan jasa rawat inap, sehingga dapat diketahui jumlah biaya yang wajar. Metode analisis yang digunakan adala

APA, Harvard, Vancouver, ISO, and other styles

29

Nguyen, Thi Thu Le1 *. Hoang Khanh Van2 Dinh Thi Chien3. "Activity-Based Costing in hospital: A Systematic Review (2013–2023)." ISRG Journal of Arts Humanities & Social Sciences (ISRGJAHSS) 1, no. 5 (2023): 323–27. https://doi.org/10.5281/zenodo.8420271.

Full text

Abstract:

<em>The aim of this study is to systematize previous research on activity-based costing (ABC) in hospitals. Research data was collected and analyzed from the PubMed database using VOSviewer 1.16.19 software, with 62 articles for the keywords "activity-based costing" and "hospital" filtered in abstract form. The study statistically analyzed the year of publication and the number of publishers with multiple articles related to activity-based costing in hospitals. The study also conducted keyword network analysis and co-author analysis. The research results have contributed to

APA, Harvard, Vancouver, ISO, and other styles

30

Musfira, Muhammad Azis, and Masnawaty S. "Activity Based Costing (ABC) Implementation In Determining Rates for Inpathement Services At Dr. Tadjuddin chalid makassar." Muhasabatuna : Jurnal Akuntansi Syariah 6, no. 2 (2024): 267–74. https://doi.org/10.54471/muhasabatuna.v6i2.2703.

Full text

Abstract:

This research aimed: (1) To find out the Determination of Rates for Inpatient Services at RSUP Dr. Tadjuddin Chalid Makassar, and (2) To find out the Analysis of the Application of Activity Based Costing (ABC) in Determining Inpatient Service Rates at Dr. Tadjuddin Chalid Makassar. The variables of this research are Activity Based Costinng (ABC). The population of this research are all activities in the inpatient room at RSUP Dr. Tajuddin Chalid Makassar, and the sample are inpatient rooms in the VIP room, class I, class II, and class III at RSUP Dr. Tadjuddin Chalid Makassar during 2022. The

APA, Harvard, Vancouver, ISO, and other styles

31

O'Leary, Daniel E. "ABB Industries: Implementing SAP's ABC." Journal of Emerging Technologies in Accounting 2, no. 1 (2005): 73–85. http://dx.doi.org/10.2308/jeta.2005.2.1.73.

Full text

Abstract:

ABB Industries was told to implement activity-based costing (ABC) for costing in their consolidated reports sent to ABB Group, their parent firm. To meet this need, they chose to implement ABC using SAP's R/3. For two of nine product lines, parallel ABC was developed. Unfortunately, the version of ABC needed to generate financial statements, operational ABC, would not be available until a later release of the software. While ABB Industries waits for the next release, key personnel associated with the implementation are being offered alternative internal and external opportunities. Further, in

APA, Harvard, Vancouver, ISO, and other styles

32

Dr., N. Narsaiah. "Behavioral Aspects of IT Employees towards Problems and Prospects of Activity Based Costing (ABC)." International Journal of Engineering and Management Research 9, no. 2 (2019): 190–205. https://doi.org/10.31033/ijemr.9.2.25.

Full text

Abstract:

Activity Based Costing (ABC) is a new variant in cost management practices emerged in 1980’s, which caters to the needs of organizations in effective control and monitoring cost and better management of profitability. The success of ABC duly depends on articulation of implementation of ABC and the outcome of Activity Based Cost and Management (ABCM). Though employees experience a positive outcome, it is beyond doubt that they can support the ABC rather resisting the same. The main objective of this paper is to examine the perception of IT companies’ employees’ towards impleme

APA, Harvard, Vancouver, ISO, and other styles

33

Sayed Farrukh, Ahmed. "Transfer Pricing and Activity Based Costing:." DIU Journal of Business and Entrepreneurship 2, no. 01 (2024): 80–91. http://dx.doi.org/10.36481/diujbe.v01i.rc34zy63.

Full text

Abstract:

Activity based costing (ABC) is based simply on the premise that businesses must understand the factors that change each major activity and the costs of these activities, and how different activities add values to the firm related to the products in order to run the business effectively and efficiently. The role of transfer pricing policy is to allocate costs within the firm to determine the optimal product mix. The activity based costing approach justifies the transfer prices a multinational corporation uses to transfer unique company services among its divisions located in different countrie

APA, Harvard, Vancouver, ISO, and other styles

34

Hofmann, Erik, and Jan Bosshard. "Supply chain management and activity-based costing." International Journal of Physical Distribution & Logistics Management 47, no. 8 (2017): 712–35. http://dx.doi.org/10.1108/ijpdlm-04-2017-0158.

Full text

Abstract:

Purpose The purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments. Design/methodology/approach The findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature. Findings The review illustrates four main areas for further re

APA, Harvard, Vancouver, ISO, and other styles

35

Ananda, Rizki, Tuti Hermelinda, Berlian Afriansyah, and Offiryadi Offiryadi. "ANALISIS ACTIVITY BASED COSTING (ABC) PADA KLINIK CAESAR REJANG LEBONG." Jurnal Saintifik (Multi Science Journal) 19, no. 3 (2021): 113–24. http://dx.doi.org/10.58222/js.v19i3.121.

Full text

Abstract:

Klinik Caesar adalah klinik salah satu Klinik yang melayani pasien kecelakaan. Dalam melayani pasien kecelakaan, Klinik Caesar menerapkan sistem akuntansi biaya konvensional dalam menghitung biaya setiap pasiennya. Sistem konvensional ini menghitung biaya dari setiap pasien/unit cost berdasarkan biaya-biaya langsung yang dikonsumsi pasien seperti biaya obat-obatan, jasa medis, dan rawat inap. Sistem akuntansi biaya konvensional sendiri tidak akurat karena tidak membebankan biaya-biaya aktivitas sebagai biaya tidak langsung/overhead kepada pasien. Penelitian ini dilakukan dengan tujuan: 1) Untu

APA, Harvard, Vancouver, ISO, and other styles

36

Mackevičius, Jonas, and Giedrė Laurinavičienė. "Implementation Problems of Activity- Based Costing Method (ABC)." Business: Theory and Practice 12, no. (3) (2011): 268–76. https://doi.org/10.3846/btp.2011.27.

Full text

Abstract:

Activity- based costing method (ABC) is quite a new and modern product costing method. However, many aspects of this method are not examined enough or interpreted differently in the economic literature. Lithuanian companies do not use this method or use only its separate components. Activity- based costing method is useful because it calculates products' cost, assesses the effectiveness of activities and manages costs of activities. This article analyzes ABC method's importance and its place in product costing methods' system, advantages and reasons which prevent from using this method in Lith

APA, Harvard, Vancouver, ISO, and other styles

37

Lodhi, Muhammad Bilal, Irem Batool, and Zunaira Khadim. "Activity Based Costing (ABC): Implementation and Success in Pakistani Companies." Pakistan Journal of Economic Studies 1, no. 2 (2018): 131–51. https://doi.org/10.5281/zenodo.4633253.

Full text

Abstract:

<em>The main quest for this research is to examine the actual implementation experience of the Activity-Based Costing system in the corporate sector of Pakistan. The study investigates the benefits received that are associated with the successful implementation of Activity-based Costing. The study aims to investigate two dimensions of ABC system: 1) what are the key internal organizational success factors for ABC's successful Implementation? 2) Whether ABC system successful implementation is helpful or not in the realization of the associated benefits? Path regression analysis based on Str

APA, Harvard, Vancouver, ISO, and other styles

38

Hughes, Andrew. "ABC/ABM – activity‐based costing and activity‐based management." Journal of Fashion Marketing and Management: An International Journal 9, no. 1 (2005): 8–19. http://dx.doi.org/10.1108/13612020510586370.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

Sherrard, William R., Michael McEwen, and James E. Williamson. "Activity-Based Costing: Multiple Lot Size Effect." Journal of Applied Business Research (JABR) 13, no. 2 (2011): 103. http://dx.doi.org/10.19030/jabr.v13i2.5765.

Full text

Abstract:

This paper illustrates how overhead cost allocations may vary between traditional volume-based cost accounting and ABC. The illustration is then expended to show how product costs determined by ABC can also vary depending upon the lot sizing method. The illustration is then used to explain how a costing table can be utilized to obtain accurate per unit costs when a product is produced in multiple lot sizes.

APA, Harvard, Vancouver, ISO, and other styles

40

KHALIL, Mouaad, Rida HOUAM, and Karima TOUILI. "Cost Management: A Literary Review of Time-Driven Activity-Based Costing." African Scientific Journal Vol 3, N°15 (2023): 762. https://doi.org/10.5281/zenodo.7572786.

Full text

Abstract:

<strong>Résumé </strong> Dans la littérature sur la méthode de calcul des coûts baptisé Time Driven Activity Based Costing (TDABC), on suppose que ce nouvel instrument est apparu en vu de faire aux différentes critiques adressées à son prédécesseur la méthode Activity Based Costing (ABC). Présenté en 2004 par ses promoteurs R. Kaplan et S. Anderson comme une nouvelle méthode, nouveau instrument pour améliorer l’attribution des coûts indirectes dans le coût global, en

APA, Harvard, Vancouver, ISO, and other styles

41

Milne, Ronald A., and Frances E. Milne. "A Practical Application Of Multiple Activity Based Costing." Journal of Applied Business Research (JABR) 8, no. 2 (2011): 56. http://dx.doi.org/10.19030/jabr.v8i2.6164.

Full text

Abstract:

Professors Cooper and Kaplan (1988a and 1988b) recommend the allocation of overhead based on activities which cause the overhead cost; a process they have named Activity Based Costing (ABC). ABC has thus far been limited to the use of a single activity to allocate any cost pool. This paper argues that most cost pools have multiple cost drivers and should therefore be allocated using multiple activities and introduces the concept of Multiple Activity Based Costing.

APA, Harvard, Vancouver, ISO, and other styles

42

Rundora, Rosebud, Toekie Ziemerink, and Merwe Oberholzer. "Activity-Based Costing In Small Manufacturing Firms: South African Study." Journal of Applied Business Research (JABR) 29, no. 2 (2013): 485. http://dx.doi.org/10.19030/jabr.v29i2.7652.

Full text

Abstract:

This is an empirical investigation by means of a survey of the experiences and perceptions of activity-based costing (ABC), as an alternative to traditional costing, in small manufacturing firms in the Southern Gauteng region of South Africa. The objectives of the study were to determine the: Extent to which ABC is adopted; Perceptions of the benefits and the barriers of ABC; Experiences regarding the practice of ABC; and Reasons why firms do not adopt ABC. An analysis of 48 questionnaires indicated that 16 firms implemented ABC whilst 32 did not adopt this approach. The study firstly found th

APA, Harvard, Vancouver, ISO, and other styles

43

Lawrence, Heather J., Liz Wanless, and E. Ann Gabriel. "Applying Activity-Based Costing to Intercollegiate Athletics." Sports Innovation Journal 1 (June 29, 2020): 81–105. http://dx.doi.org/10.18060/23717.

Full text

Abstract:

Current accounting methods in intercollegiate athletics make it difficult for leaders to assess and understand the true cost of each sport team operations. Institutional and athletics leaders often make decisions concerning sport sponsorship/offerings, budget allocations, overall program operations, and review Title IX compliance based on information that may not truly capture the cost of each sport. Additionally, intercollegiate athletics reform groups and the federal government are calling for athletic departments to report more consistent, accurate, and transparent financial data. The purpo

APA, Harvard, Vancouver, ISO, and other styles

44

Saeed, Abdulmalek Marwan M., Aristanti Widyaningsih, and Amgad S. D. Khaled. "Activity-Based Costing (ABC) in the Manufacturing Industry: A Literature Review." Journal of Developing Economies 8, no. 2 (2023): 261–70. http://dx.doi.org/10.20473/jde.v8i2.40426.

Full text

Abstract:

Activity-based costing (ABC) is a way to figure out actual costs. It has become an essential part of both manufacturing and service organizations. This study aims to figure out the effect of the ABC on the manufacturing system. The data was collected from different countries. The method of this study is the systematic Literature Review of the last ten years, 2012-2022. Activities-based costing (ABC) is a good system because it was adopted by many manufacturing businesses to achieve several benefits, including cost ascertainment, which helped them make wise price decisions, cost reduction, whic

APA, Harvard, Vancouver, ISO, and other styles

45

Halleina Rejeki Putri Hartono, Trisna Ayu Oktavia, and Sugiharto Sugiharto. "PENERAPAN ACTIVITY BASED COSTING PADA INDUSTRI PERHOTELAN DI INDONESIA." Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 2, no. 2 (2022): 147–53. http://dx.doi.org/10.55606/jaem.v2i2.201.

Full text

Abstract:

This study aims to determine the application of ABC in the hospitality industry in Indonesia, the challenges of implementing ABC in the hospitality industry in Indonesia, and actions to overcome these challenges. The method used is qualitative research with literature study. The object used is an industrial hotel in Indonesia. The comprehensive implementation of ABC in Indonesia is still not comprehensive, it is only limited to the calculation of the imposition of production prices. The loading process includes activities, activity levels, and cost drivers which are the basis for loading. The

APA, Harvard, Vancouver, ISO, and other styles

46

Sekarsari, Asri, Khairina Nur Izzaty, Firmanto Firmanto, and Widya Pramesto. "Analisis Pengaruh Activity Based Costing Terhadap Kinerja Keuangan Dan Kinerja Operasional Usaha Mikro, Kecil, dan Menengah (Umkm)." JIEF : Journal of Islamic Economics and Finance 1, no. 2 (2021): 76–90. http://dx.doi.org/10.28918/jief.v1i2.3745.

Full text

Abstract:

The study aims to analyse the impact of the use of Activity Based Costing (ABC) on Micro, Small Medium Enterprises. The population in this study were manufacturing Micro, Small and Medium Enterprises located in Bulukerto District, Wonogiri Regency with a total of 200 manufacturing MSMEs. The sampling technique in this study used probability sampling and random sampling technique. The sample in this study stated 133 manufacturing SMEs in calculating the sample size using Slovin Sampling. The type of data in this study is quantitative, while the data source comes from primary data obtained from

APA, Harvard, Vancouver, ISO, and other styles

47

Niñerola, Angels, Ana-Beatriz Hernández-Lara, and Maria-Victoria Sánchez-Rebull. "Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field." Healthcare 9, no. 9 (2021): 1113. http://dx.doi.org/10.3390/healthcare9091113.

Full text

Abstract:

The cost of health is a recurrent topic that has generated much research, as it affects all of society. Both public and private agents need to know the real cost of treatments, services, and products for decision-making. This article aims to compare the use and research impact of two cost systems widely used in health: ABC and TDABC, which is an evolution of ABC. For doing so, a bibliometric review in Scopus and Medline was carried out encompassing the years 2009–2019. The results show a great increase in publications using TDABC, while publications on ABC stabilized. On the other hand, the TD

APA, Harvard, Vancouver, ISO, and other styles

48

Pradipta, Himawan. "APLIKASI ACTIVITY-BASED COSTING PADA UMKM." LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan 15, no. 1 (2021): 47–62. http://dx.doi.org/10.35316/lisanalhal.v15i1.973.

Full text

Abstract:

The fact that there was a challenge for the UMKM sector was the lack of capability in terms of business menegement. One of them was accuracy in calculating the amount of the main price of production on the resulting product. even though that calculation was crucial in determining the selling price of the product. Therefore, it was important to apply a better method to make the right decision. The purpose of this study was to analyze the comparison of the calculation of the price of production using traditional costing (TC) and Activity-Based Costing (ABC) methods, as well as analyzed the advan

APA, Harvard, Vancouver, ISO, and other styles

49

Monika Handayani, Arisa Aulia Rahmi, Zaskia Aliza Aliza, and Zulchaidir Ali. "Penerapan Activity Based Costing System Dalam Menentukan Biaya Overhead." Indonesian Journal of Applied Accounting and Finance 3, no. 1 (2023): 19–26. http://dx.doi.org/10.31961/ijaaf.v3i1.2040.

Full text

Abstract:

Tujuan penelitian ini adalah untuk mengetahui besar biaya overhead yang sesungguhnya apabila dihitung dengan menggunakan Activity Based Costing System (ABC) yaitu sistem pembebanan biaya berdasarkan aktivitas yang dilakukan setiap departemen yang ada di perusahaan, dan mengetahui kondisi yang sesungguhnya sehingga dapat diterapkan sistem ABC tersebut. Dalam penelitian ini penulis mengambil tempat penelitian di Katuju Laundry. Untuk mengetahui besar biaya overhead sesungguhnya digunakan metode pembebanan biaya jasa berdasarkan aktivitas atau Sistem ABC dengan cara menelusuri secara langsung bia

APA, Harvard, Vancouver, ISO, and other styles

50

Sumardiningsih, Sri, Sugiharsono Sugiharsono, Mimin Nur Aisyah, and Aula Ahmad Hafidh Syaiful Fikri. "MODEL ACTIVITY BASED COSTING PADA SEKOLAH MENENGAH KEJURUAN." Jurnal Ekonomi dan Pendidikan 15, no. 1 (2018): 1–12. http://dx.doi.org/10.21831/jep.v15i1.19471.

Full text

Abstract:

Penelitian ini bertujuan mengetahui alokasi dana pendidikan ke seluruh aktivitas yang ada di sekolah, unit cost pelayanan pendidikan tiap siswa di setiap tingkat dan paket keahlian, dan perbandingan unit cost pelayanan pendidikan di setiap tingkat dan paket keahlian dihitung dengan ABC dan metode Traditional Costing. Objek penelitian yakni unit cost pelayanan pendidikan di SMK Negeri Yogyakarta 2016/2017. Pengumpulan data melalui wawancara dan dokumentasi, FGD. Menggunakan analisis data deskriptif. Hasil menunjukkan alokasi dana terbesar untuk biaya aktivitas belajar mengajar yaitu 55,77%, pal

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!