To see the other types of publications on this topic, follow the link: Costing Management Method (CMM).
Journal articles on the topic 'Costing Management Method (CMM)'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 journal articles for your research on the topic 'Costing Management Method (CMM).'
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
ABIO, Tom Imaerele. "Information & Communication Technology and Management Accounting Practices: Evidence from Listed Industrial Goods Firms in Nigeria." Global Journal of Research in Business Management 3, no. 3 (2023): 26–41. https://doi.org/10.5281/zenodo.7979709.
Full textAbstract:
The study investigated the relationship between information & communication technology systems and Management Accounting Practices of quoted manufacturing companies in Nigeria within the period of 2010 -2019. The specific objectives were to investigate the relationship between Management Information System (MIS) and Costing Management Method (CMM); and Budgeting Management Method of quoted manufacturing companies in Nigeria, and investigate the relationship between Decision Support System (DSS) and Costing Management Method (CMM); and Budgeting management method. Nomothetic and idiographic Philosophy was adopted while a cross-sectional survey was employed. The population of the study was thirteen (13) companies quoted in Nigerian Exchange as of September 2020 in the industrial goods manufacturing sub sector. The unit population was the staff from departments such as Finance and Accounts, Procurements, Operations, and Information and communication Technology (ICT) departments, focusing on top management, middle management and functional management levels. Using purposive sampling technique seven (7) of the quoted companies were chosen for the study. 84 copies of questionnaire were used for data gathering. Descriptive statistics and Spearman’s Rank Order Correlation Coefficient, statistics was used for data analysis. The result of the study shows that management information system has a very strong and significant relationship with costing management method and budgeting management method of quoted industrial goods manufacturing companies in Nigeria; Decision support system has a very strong and significant relationship with costing management method and budgeting management method as well. The study concluded that information & communication technology system has a very strong relationship with management accounting practices of manufacturing companies in Nigeria. The study recommends among others that industrial goods manufacturing companies should be encouraged to go fully computerized thereby changing from the traditional management accounting systems to the contemporary systems, this way they would be able to compete with other businesses globally given the trend in globalisation and computerization of operations in this contemporary times. Also they should focus on the development of Decision support systems since this system is very useful for the strategic managers in modelling and forecasting for easy decision making. This would enable them make strategic decisions in the company quickly.
2
Dr, Abdel Monem Ghrairi. "THE ABC/ABM METHOD: A NEW PERSPECTIVE." Manager-TheBritishJournalof AdministrativeManagement 57, no. 145 (2021): 148–52. https://doi.org/10.5281/zenodo.5976938.
Full textAbstract:
<strong>ABSTRACT</strong> This paper aims at showing that the traditional cost calculation methods no longer match the current principles of global economic competition, which bears now on the structure of costs, period of recognition, information structure and value. The Activity-based Costing (ABC) method, the most mediatized of management methods, presents the advantage of identifying the areas where waste originates. These areas are often activities with low added value, where unused capacities are considered in the constitution of costs. Then, this paper proposes to integrate this method with the EVA method and casts a new perspective on how financial performance of companies is measured. <strong>REFERENCES</strong> Berliner, C. and Brimson, J.A., (1988), “Cost management for today's advanced manufacturing” (Le cout du management pour la production avancé d’aujourd’hui) – in CAM-I Conceptual design (Modèle conceptuel), Harvard Business School Press, Boston Cooper, R., (1990), “Elements of Activity-Based Costing”, Emerging Practices in Cost Management. (Eléments d’activité basés sur le coût – pratiques d’urgence dans le coût du management) Boston : Warran Gorham & Lamont Cooper. R. and Kaplan, R.S., (1991), The design of cost management systems”, (Le modèle des systèmes management des couts) Text, cases and Readings, Enlewood Cliffs, PrenticeHall Iacob, C., “Contabilitate analitica ş die gestiune”(1998), (Comptabilite analytique et de gestion) Edition Tribuna Economica, Bucuresti, 1998, pp.180-190 Iacob, C., (2006), Modeling of Cost Behavior by ABC/ABM Method, The 10th World Congress of Accounting Educators & The 3rd Annual International Accounting Conference, Istanbul, Turkey, nov. Iacob, C.,(2006), The measurement and the Evaluation of the Enterprise 's Performances form the perspective of the Accounting Nominalization in Romania. Brno International Conference on Applied Business Research, BICABR 2006, Czech republic Johnson, H.T., (1991), “Activity Based management: Past, Present, and Future”, (Activité base sur le management – passé, present et future) The Engineering Economist, Vol.36, No.2, (Spring 1991), pp.219-238 Kaplan, R.S., (1999), “Activity-Based Costing. (Activité basé sur le management) A4 of Cost management for service Industries”, (Le management du coût pour les services d’industrie) Ed.James B. Edwards. Boston : Warran Gorham & Lamont Mevellec, P., (1990), “Outils de gestion – La pertinence retrouvée”, Editions Malesherbes,pp.107 Roztocki, N and Needy, K.(1998),“An Integrated Activity-Based Costing and Economic Value Added System as an Engineering Management tool for Manufactures”, (Une activité intégrée basée sur le cout et le système ajouté de valeur économique comme une instrument management d’ingénierie pour les producteurs) ASEM National Conference Proceedings, Virginia Beach, October 1-3, pp.77-84 Roztocki, N, Valenzuela, J.F., Porter, J.D., Monk, R.M. and Needy, K.(1999), “A Procedure for Smooth Implemenation of Activity Based Costing in Small Companies”, (Une procédure pour l’implémentation simple de l’activité basé sur le cout dans les petites compagnies) ASEM National Conference Proceedings, Virginia Beach, October 21-23, pp.279- 288 Roztocki, N.,(2000), “The Integrated Activity-Based Costing and Economic Value Added information system”, (L’activité intégrée basée sur le cout et le système d’informations de la valeur économique) Proceedings of the Society for Advancement of Management 2000, International Management Conference, St.Augustine, Florida, March 30 – April 1, 2000 www. alphacen.fr
3
Fraga, Antonio Armando Cordeiro, José Luiz Alves, Alexsandro Bezerra Correia Bilar, and Ademir Macedo Nascimento. "Theoretical model for demonstrating costing data in Municipal health actions and services." Concilium 23, no. 20 (2023): 616–35. http://dx.doi.org/10.53660/clm-2286-23r20.
Full textAbstract:
In the public administration, actions and health services are developed and for that it is necessary to analyze the sources of financing that will be applied in public expenses. This research aimed to collect data on strategic management actions and propose a theoretical model for systematic health costs. The methodological procedures adopted were: applied research, with the objective of describing the cost system and its existing methods in the corresponding literature. At the same time, the explanatory method was practiced, in which the technical methodology used by the Ministry of Health was presented. Thus, in order to establish a theoretical model, a collective interview was carried out using the focus group technique, with the participation of the managers of the agency under analysis. And finally, techniques for recording, surveying, processing and demonstrating data and information on costs determined in municipal health services were presented.
4
Berthelot, S., M. Mallet, L. Baril, et al. "P017: A time-driven activity-based costing method to estimate health care costs in the emergency department." CJEM 19, S1 (2017): S83. http://dx.doi.org/10.1017/cem.2017.219.
Full textAbstract:
Introduction: Poor physicians’ knowledge of health care costs has been identified as an important barrier to improving efficiency and reducing overuse in care delivery. Moreover, costs of tests and treatments estimated with traditional costing methods have been shown to be imprecise and unreliable. We estimated the cost of frequent care activities in the emergency department (ED) using the time-driven activity-based costing (TDABC) method. Methods: We conducted a TDABC study in the ED of the CHUL, Québec city (77000 visits/year). We estimated the cost of all potential care activities (e.g. triage) provided to adult patients with selected urgent (e.g. pulmonary sepsis) and non urgent (e.g. urinary tract infection) conditions frequently encountered in the ED. Following Lean management principles, process maps were developed by a group of ED care providers for each care activity to identify human resources, supplies and equipment involved, and to estimate the time required to complete each process. Resource unit cost (e.g. cost per minute of a nurse) and overhead rate were calculated using financial information from fiscal year 2015-16. Estimated cost of each care activity (e.g. chest X-ray) including physicians’ charges was calculated by summing overhead allocation and the cost of each process (e.g. disinfection of the X-ray machine) as obtained by multiplying the resource unit cost by the time for process completion. Results: Process maps were developed for 14 conditions and 68 ED care activities. We estimated the costs of activities (CAN$) related to nursing (e.g. urinalysis and culture triage ordering $14.70), clerk tasks (e.g. patient registration $3.40), physicians (e.g. FAST scan $20.90), laboratory testing (e.g. CBC $6.30), diagnostic imaging (e.g. abdominal CT scan $146.50), therapy (e.g. 5 mg of iv morphine $20.40), and resuscitation (rapid sequence intubation with ketamine and succinylcholine $146.40). Overall, emergency physicians’ charges, personnel salaries and overheads accounted for 38%, 22% and 16% of all ED care costs, respectively. Conclusion: Our results represent an important step toward increasing emergency physicians’ awareness on the real cost of their interventions and empowering them to adopt more cost-effective practice patterns.
5
Silva, Rosilene de Lima Machado, and Joelma Pereira de Faria Nogueira. "The quality promotion of the fundamental education in a municipality from the South of the State of Minas Gerais (Brazil)." Concilium 24, no. 2 (2024): 62–80. http://dx.doi.org/10.53660/clm-2758-24b19.
Full textAbstract:
This research is part of the doctoral dissertation which had the objective of analyzing the management of the financing of public policies which ensure the far-reaching and free offering of basic education, specifically the fundamental education, of a municipality from the South of Minas Gerais (Brazil), for the purpose of assessing whether the available and managed resources have had any effect on the commonly used indicators for measuring the quality of education. In order to attain this objective, it was performed a case study, in which the data collection was held through the Transparency Portals of public bodies, interviews and surveys, and the data were analyzed by the content analysis method. The collected data were compared with the mensurable indicators which assist the promotion of the quality of education, being analyzed by the approach of the input and results. Therefore, it can be inferred from the analyze of the results that there is not an abundance of financial resources to the achievement of all the necessities of basic education, and there is no conducive planning of the costing expenditure and investing that propitiate and increase the quality of education in the medium and long term.
6
Sritart, Hiranya, Tanachawan Phudin, Prasong Tosranon, and Somchat Taertulakarn. "Design and Evaluation of Web-Based Information Systems for the Medical Laboratory." International Journal of Online and Biomedical Engineering (iJOE) 19, no. 03 (2023): 48–60. http://dx.doi.org/10.3991/ijoe.v19i03.36505.
Full textAbstract:
In the medical laboratory, equipment and material management is well real-ized as one of the high-priority tasks in handling of information about the periodic quality inspection and maintenance of test equipment and other in-strument monitoring in the laboratory. Lack of managing and neglecting the equipment can result into malfunction that ends up costing more time and resources. This paper proposed a designed web-based information system in order to address the issues of managing the expensive medical equipment (ME) and various consumable medical materials (CMM) in the laboratories. In regard to data administration improvement of medical laboratories' day-to-day operations, the objective of this study is to design to complete the func-tionality and evaluate the information system based on the user specifica-tion. More than 200 initiate materials list and 50 medical equipment records were collected and transferred into the system. Three independent laborato-ries utilized the developed ME/CMM information system to evaluate its per-formance compared to the traditional system. The t-test statistical analysis was used to assess feedback surveys. The finding shows that the system pro-vides users convenience and effectiveness in handling ME and CMM; thus, our system significantly reduces the workload of staffs and inefficient costs.
7
Taylor, Rebecca J., and Rod S. Taylor. "Spinal cord stimulation for failed back surgery syndrome: A decision-analytic model and cost-effectiveness analysis." International Journal of Technology Assessment in Health Care 21, no. 3 (2005): 351–58. http://dx.doi.org/10.1017/s0266462305050464.
Full textAbstract:
Objectives:The aim of this study was to develop a decision-analytic model to assess the cost-effectiveness of spinal cord stimulation (SCS), relative to nonsurgical conventional medical management (CMM), for patients with failed back surgery syndrome (FBSS).Methods:A decision tree and Markov model were developed to synthesize evidence on both health-care costs and outcomes for patients with FBSS. Outcome data of SCS and CMM were sourced from 2-year follow-up data of two randomized controlled trials (RCTs). Treatment effects were measured as levels of pain relief. Short- and long-term health-care costs were obtained from a detailed Canadian costing study in FBSS patients. Results are presented as incremental cost per quality adjusted life year (QALY) and expressed in 2003 Euros. Costs were discounted at 6 percent and outcomes at 1.5 percent.Results:Over the lifetime of the patient, SCS was dominant (i.e., SCS is cost-saving and gives more health gain relative to CMM); a finding that was robust across sensitivity analyses. At a 2-year time horizon, SCS gave more health gain but at an increased cost relative to CMM. Given the uncertainty in effectiveness and cost parameters, the 2-year cost-effectiveness of SCS ranged from €30,370 in the base case to €63,511 in the worst-case scenario.Conclusions:SCS was found to be both more effective and less costly than CMM, over the lifetime of a patient. In the short-term, although SCS is potentially cost-effective, the model results are highly sensitive to the choice of input parameters. Further empirical data are required to improve the precision in the estimation of short-term cost-effectiveness.
8
Turner, Kyle, Alan Abbinanti, Bradly Winter, Benjamin Berrett, Jeff Olson, and Nicholas Cox. "How a State Measures Up: Ambulatory Care Pharmacists’ Perception of Practice Management Systems for Comprehensive Medication Management in Utah." Pharmacy 8, no. 3 (2020): 136. http://dx.doi.org/10.3390/pharmacy8030136.
Full textAbstract:
Comprehensive medication management (CMM) is a patient-centered standard of care that ensures a patient’s medications are optimized. The CMM Practice Management Assessment Tool (PMAT) is a tool to assess areas of CMM practice management. The purpose of this project was to assess the state of CMM practice management based on clinical pharmacist perception for two health systems in the state of Utah, and to identify areas of excellence and/or improvement utilizing a novel method for PMAT analysis. The PMAT was distributed to all primary care-focused ambulatory care pharmacists employed by University of Utah Health (U of U Health) and Intermountain Healthcare (Intermountain). Ordinal responses were assigned to three possible categories of CMM support (High, Indifferent, and Low). Ten surveys were completed from U of U Health, and nine were completed from Intermountain. Thirty-two of the 86 survey questions resulted in a high level of support, and 25 questions resulted in a low level of support from the majority of respondents. Statistically significant differences between the institutions were found for 18 questions. The utilization of the PMAT within two Utah health systems highlighted areas of excellence and improvement and demonstrates a unique method for analysis of PMAT results.
9
Li, Xiao Yong, Kang Xu, Li Jun Cao, and Si Yuan Wang. "Cost Management Method with Value Engineering." Advanced Materials Research 433-440 (January 2012): 2114–19. http://dx.doi.org/10.4028/www.scientific.net/amr.433-440.2114.
Full textAbstract:
The use of value engineering in China has grown significantly in the last twenty years. With keen competition in construction market, the cost control is the key measure to increase the economic benefits in the company and enhance the core competency of enterprises. This paper makes a holistic appraisal of value engineering as used in Chinese construction industry by investigating current theory and practice. It evaluates value engineering projects. This research suggests a methodology for the cost control process in construction enterprise, aiming at the correct systematic approach of Value Engineering and target-costing in cost management. The value engineering and target-costing are complementary processes. This proposed approach was validated in a case study, aiming at improved product cost, functionality and quality accomplishment, in accordance with customer needs and the company strategy.
10
George Evander Kumaat, Jenny Morasa, and I Gede Suwetja. "Application of Target Costing in Management of Production Costs to Optimize Profits at UMKM Brownice Manado." Jurnal Ekonomi dan Bisnis Digital 2, no. 1 (2023): 77–90. http://dx.doi.org/10.55927/ministal.v2i1.2507.
Full textAbstract:
There are several methods of determining production costs. One of them is the Target Costing method. Target Costing is a method for determining the production cost of a product based on the selling price. The goal of the company using the Target Costing method itself is to reduce production costs from the total existing production costs so that the company can increase profits as expected without the need to increase the price of the product. This study aims to analyze whether the application of the Target Costing method in managing production costs at UMKM Brownice Manado can optimize profits as expected. This research was conducted using a qualitative descriptive method and was carried out at Brownice SMEs in the city of Manado from April to May 2022. The results of this study indicate that by using the Target Costing method, the required production costs can be minimized so that the profits obtained can be further optimized accordance with the company's expectations without increasing the price of the product. That way the conclusion is that the Target Costing method can be an alternative for UMKM Brownice in setting production costs.
11
Indrawati, Peni, and Nova Eka Putri Miliniawati. "Analisis Penentuan Harga Pokok Produksi Lemari Kaca dengan Metode Full Costing dan Variabel Costing." JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis 6, no. 1 (2023): 35. http://dx.doi.org/10.47201/jamin.v6i1.183.
Full textAbstract:
AbstractThis research was conducted to find out and analyze the determination of production costs of glass cabinets with the full costing method and the variable cost of production of glass cabinets with the full costing method and variable costing, to know and analyze the determination of the production costs of glass cabinets with the full costing method and the variable cost of production of glass cabinets with full costing method and variable costing at Barokah Aluminum Stores. The type of research used in this study is a type of quantitative research, in that quantitative research is required to use numbers, starting from data collection, interpretation of the data, as well as the appearance of the results. Quantitative research prioritizes axioms, and formulas, solving problems, and addressing problems directly. Meanwhile, descriptive research is research that intends to make predictions about situations or events, with the aim of making a systematic, factual, and accurate description of the facts and characteristics of a particular population or area. Based on the analysis of determining production costs using the full costing method approach, it can be concluded: Determining the production costs of glass cabinets, Barokah Shop as an object of research still uses simple calculations. Components calculated using the company method at the Barokah Shop include raw material costs, labor costs, factory overhead costs, electricity costs, and transportation costs. But in calculating the factory overhead costs Barokah Shop has not included costs in detail. The determination of the cost of production using the full costing method is much higher than using the variable costing method. This difference is caused by the variable costing method does not calculate in detail the cost of labor does not calculate the cost of maintenance and depreciation of vehicles, machinery, and equipment. While the full costing method calculates all costs in detail. Keywords— Full costing method, variable costing, Cost of productionAbstrakPenelitian ini dilakukan untuk mengetahui dan menganalisis penentuan biaya produksi lemari kaca dengan metode full costing dan variabel biaya produksi lemari kaca dengan metode full costing dan variabel costing, mengetahui dan menganalisis penentuan biaya produksi lemari kaca dengan metode full costing dan variabel arga pokok produksi lemari kaca dengan metode full costing dan variabel costing pada Toko Barokah Aluminium. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian kuantitatif, bahwa penelitian kuantitatif lebih banyak dituntut menggunakan angka, mulai dari pengumpulan data, penafsiran terhadap data tersebut, serta penampilan dari hasilnya. Penelitian kuantitatif mengutamakan aksioma, rumus, soal-soal penyelesaian dan mengatasi persoalan secara langsung. Sedangkan dalam penelitian deskriptif merupakan penelitian yang bermaksud untuk membuat pencandraan mengenai situasi-situasi atau kejadiankejadian, dengan tujuan membuat gambaran secara sistematis, faktual, dan akurat mengenai fakta-fakta dan sifat-sifat populasi atau daerah tertentu. Berdasarkan analisis penentuan biaya produksi dengan pendekatan metode full costing maka dapat disimpulkan: Penentuan biaya produksi lemari kaca, Toko Barokah sebagai objek penelitian masih menggunakan perhitungan yang sederhana. Komponen yang dihitung dengan metode perusahaan pada Toko Barokah meliputi biaya bahan baku, biaya tenaga kerja, biaya overhead pabrik, biaya listrik, dan biaya transportasi. Tetapi dalam menghitung biaya overhead pabrik Toko Barokah belum memasukkan biaya secara terperinci. Penentuan harga pokok produksi dengan metode full costing jauh lebih tinggi dibandingakan menggunakan metode variabel costing. Perbedaan ini disebabkan karena metode variabel costing tidak menghitung secara terperinci biaya tenaga kerja tidak menghitung biaya pemeliharaan dan penyusutan kendaraan, mesin dan peralatan. Sedangkan metode full costing menghitung seluruh biaya secara terperinci. Kata kunci— Metode full costing, Variabel costing, Harga pokok produksi
12
Melani, Melani, Giatri Divianis, Dadang Husen Sobana, and Rima Hikmatul Karimah. "Analisis Perbandingan Metode Full Costing Dan Variabel Costing Dalam Penentuan Harga Pokok Produksi Dan Harga Jual Pada UMKM Rcroastery.Id Di Kabupaten Bandung." Economics and Digital Business Review 6, no. 1 (2025): 368–84. https://doi.org/10.37531/ecotal.v6i1.2102.
Full textAbstract:
This study analyzes the calculation of the cost of goods manufactured (COGM) using full costing and variable costing methods, focusing on their implications for pricing and profits at RCRoastery.id in Bandung District. A qualitative descriptive approach is used, with data collected through observation, interviews, and documentation. The analysis reveals that the full costing method results in a total COGM of IDR 40,200,000, a unit cost of IDR 114,857, and a selling price of IDR 183,771. In contrast, the variable costing method produces a total COGM of IDR 39,950,000, a unit cost of IDR 114,142, and a selling price of IDR 182,528. The IDR 250,000 difference in COGM is due to fixed cost allocation in full costing. The full costing method yields a net profit of IDR 23,009,468, while the variable costing method generates IDR 15,291,468. These findings suggest that full costing provides a comprehensive view of production costs, while variable costing is better for competitive pricing. The study recommends MSMEs choose a method aligned with strategic goals: full costing for holistic cost management and variable costing for efficiency and market competitiveness.
13
Maria Moisello, Anna, and Piero Mella. "Matching Revenues and Costs: The Counter-Intuitive Rationality of Direct Costing." International Journal of Business and Management 15, no. 1 (2019): 202. http://dx.doi.org/10.5539/ijbm.v15n1p202.
Full textAbstract:
This study investigates the consequences of adopting two simple sets of rules the manager can consider as perfectly rational and follow in his decisions regarding price, volume and mix of the various products. The first set follows the full (absorption) costing method logic, while the second is based on the direct (variable, marginal) costing method logic. It shows that costing systems adopting the full-costing method can lead management to make non-rational decisions regarding the setting of prices, acceptance of orders, make or buy choices and, above all, determination of the optimal production mix through programming and budgeting. On the other hand, using the direct costing method allows the manager to achieve rational results during the decision-making and planning phases, even if these often appear counter-intuitive when compared with the results achieved using the full costing method, which seem to conform to na&iuml;ve intuition. The risk in the latter case is even more serious when we are dealing with multi-production firms operating under conditions of limited production capacity regarding one or more factors, as occurs most of the time. The demonstration of the thesis of the superiority of direct costing method rules in management decisions related to the problem of the matching costs and revenues is carried out with numerical evidence, formulating a set of decision problems that are solved by comparing the results obtained both with the full costing method rules and with the direct costing method rules.
14
Arnold, P., and S. Tange. "A test costing method for improved laboratory management." Clinical Biochemistry 27, no. 3 (1994): 205. http://dx.doi.org/10.1016/0009-9120(94)90079-5.
Full text
15
Yılmaz, Meral, Ömür Baysal, and Ragıp Soner Silme. "The effect of a seed coating with Origanum vulgare essential oil on Clavibacter michiganensis subsp. michiganensis." Plant Protection Science 57, No. 3 (2021): 217–25. http://dx.doi.org/10.17221/177/2020-pps.
Full textAbstract:
The study aimed to evaluate the efficacy of a seed film coating with Origanum vulgare Linnaeus essential oil (EO) against Clavibacter michiganensis subsp. michiganensis (Cmm) on tomatoes. Tomato seeds (cv. Rio Grande) coated with different doses of EO derived from O. vulgare were inoculated with Cmm (1.8 × 10<sup>8</sup> CFU/mL). O. vulgare's EO showed a remarkable inhibition effect on the Cmm growth. The EO effect against Cmm was determined based on the parameters, such as the inhibition zone and bacterial population in a seed. The GC-MS analysis of EO showed that carvacrol is the major component (at 74.05%), which may inhibit the bacterial growth. Later, we have expanded our studies to determine the inhibitory effect of the EO's mode of action on the pathogenic bacteria with a molecular docking analysis based on the molecular protein-ligand interaction. The results showed that carvacrol has a strong interaction with the bacterial expansin protein (PDB 4JJO) of Cmm and the qPCR analyses confirmed the effect of the O. vulgare treatment against Cmm. This original approach has the prominent potential to prevent seed transmission of Cmm for seed quality in the world, suggesting a method for paving the way for Cmm disease management.
16
SILVA, Hágabo M., Djenane RAMALHO-DE-OLIVEIRA, Ursula M. MARTINS, et al. "Drug interactions in the pharmacotherapy of patients included in primary care comprehensive medication management services." Revista Brasileira de Farmácia Hospitalar e Serviços de Saúde 12, no. 2 (2021): 545. http://dx.doi.org/10.30968/rbfhss.2021.122.0545.
Full textAbstract:
Objective: A drug interaction (DI) is the clinical event in which the effect or action of one drug is modified by the presence of another. Because of potential harms and low consistency of available information, it is critical to assess the clinical relevance of DI. This study aimed to identify and evaluate the clinical consequences of DI in the pharmacotherapy of patients followed in a primary care Comprehensive Medication Management (CMM) services. Methods: This observational cross-sectional study was based on the analysis of the CMM records all the patients that used at least two medications and attended to at least three CMM consultations from August 2015 to March 2016 (n=88). Potential DI were identified among the medications used in the initial consultation of CMM using Micromedex® Drug-Reax® software. The DI were classified as “monitorable” (when its clinical consequences could be monitored by effectiveness or safety paremeters) or non-monitorable, and their clinical consequences were evaluated by analysis of CMM records. Results: Among the studied population 95.5% of the patients had at least one potential DI in their pharmacotherapy, totaling 493 potential DI. Of all the potential DIs identified, 90.9% were monitorable, and the majority of these monitorable DI presented no clinical consequences (62.7%). For 63.9% of the DI with clinical impact, the pharmacist adopted direct or indirect measures that would favor the resolution or reduction of the clinical impact of DIs. Conclusion: The CMM service facilitates the management of DIs since its decision-making method calls for monitoring of the effectiveness and safety parameters, individualizing the management of DIs according to the patient’s needs and their clinical consequences.
17
Brajković, Andrea, Iva Mucalo, Toni Vidović, et al. "Implementation of medication management services at the primary healthcare level – a pilot study." Acta Pharmaceutica 69, no. 4 (2019): 585–606. http://dx.doi.org/10.2478/acph-2019-0055.
Full textAbstract:
Abstract This study employed a mixed-method approach to enable the implementation of comprehensive medication management (CMM) services in Croatia’s primary care setting. Drug therapy problems (DTPs) and factors associated with their occurrence were determined in patients with chronic diseases from January 2018 to April 2019. The pre-implementation stage established the foundations for the early implementation stage, in which the practice was set up, the patients’ recruitment initiated and various challenges identified. During the study period, 86 patients were recruited for CMM provision. Overall, 2.8 DTPs (± 1.6) per patient were identified and the majority (96.2 %) presented with at least one DTP. Multiple regression analysis showed that type 2 diabetic patients (p = 0.025) and patients using five or more medications (p = 0.011) should be prioritized to receive CMM services as potentially they have a higher number of DTPs, and could, therefore, obtain a greater benefit from the service.
18
Fu, Yi Jing, and Xiao Yan Hou. "A Design of Software Testing Management Platform Based on CMM." Advanced Materials Research 765-767 (September 2013): 1249–53. http://dx.doi.org/10.4028/www.scientific.net/amr.765-767.1249.
Full textAbstract:
With the increasing requirement in software quality, the importance of software testing in the project implementation process is growing. In order to ensure the smooth progress of the test work, it is necessary to be effective in managing it, so software enterprises are in a grave need of an efficient and practical software test management platform. CMM is a method for evaluating software contracting capacity to help improve software quality, focusing on the elevation and evaluation of management and engineering capabilities in the software development process. This study, on the basis of research of CMM model, the software testing process and the need of company's software testing management, designed a CMM-based software testing management platform. The model consists of six functional modules, including requirements management, test case management, test running management, the test defect management, the test task management, workload management. The improved features contain test milestone management, test result analysis and supporting testing automation. The functions of e-mail alert, defect report discussion records and custom defect status are also included. Eight kinds of staff roles are involved.
19
Ni Wayan Septya, Dewi. "ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK KAMAR PADA ROUGE LOUNGE BAR, VILLAS & SPA TAHUN 2019." Hita Akuntansi dan Keuangan 3, no. 1 (2022): 180–92. http://dx.doi.org/10.32795/hak.v3i1.2297.
Full textAbstract:
This study aims to contribute in determining the appropriate and accurate hotel rooms cost using activity based costing method at Rouge Lounge Bar, Villas & Spa. The technique in the data analysis used in this research is comparative descriptive quantitative analysis by applying activity-based costing method.The results of this study indicate that that there is difference between the calculation of the room cost using Activity Based Costing method and the method used by the management. The Activity Based Costing method developed smaller result of room cost calculation than the price calculation set by the management. The price difference for Deluxe room is in the amount of Rp. 576. 797 while for the Family rooms is in the amount of Rp. 636. 788. The price difference is caused by the imposition of overhead costs on each type of room used by the management using only single cost driver, this caused distortion cost. Meanwhile in the Activity-Based Costing method, the imposition of overhead costs to each product applies multiple cost drivers in accordance with the product consumption guidelines. Therefore, the ABC System is able to allocate activity costs appropriately based on the consumption of each activity.
20
Zhu, Tianyu, Yixing Tian, Jinqi Wang, et al. "The Relationship between Visceral Fat Accumulation and Risk of Cardiometabolic Multimorbidity: The Roles of Accelerated Biological Aging." Nutrients 17, no. 8 (2025): 1397. https://doi.org/10.3390/nu17081397.
Full textAbstract:
Objectives: To investigate the association between visceral fat accumulation and the risk of cardiometabolic multimorbidity (CMM) and the potential roles of accelerated biological aging in this relationship. Methods: Using data from the UK Biobank, a nationwide cohort study was conducted using the available baseline body roundness index (BRI) measurement. Biological aging was assessed using the Klemera–Doubal method for biological age and the phenotypic age algorithms. The association between the BRI and CMM was estimated using the Cox proportional hazards regression model, while the roles of biological aging were examined through interaction and mediation analyses. Results: During a median follow-up of 14.52 years, 6156 cases of CMM were identified. A significant association was observed between the BRI and CMM. The hazard ratio (HR) for CMM was 3.72 (95% confidence interval [CI]: 3.35–4.13) for individuals in the highest quartile compared with those in the lowest quartile of the BRI. More importantly, the BRI (AUC, 0.701; 95% CI, 0.694–0.707) demonstrated superior predictive performance relative to body mass index (AUC, 0.657; 95% CI, 0.650–0.664). Furthermore, the BRI exhibited additive interactions with accelerated biological aging on the risk of CMM, and accelerated biological aging partially mediated the association between the BRI and CMM. Conclusions: These findings provide evidence for the application of the BRI as a novel and readily accessible screening tool associated with CMM, suggesting that the effective management of visceral fat and biological aging deceleration may hold promise for reducing CMM risk.
21
Delfia Uli Damayanti Siagian, Anik Nurmawati, Merina Tinta Fatrissia, Syifa Amelia, and Sabrina Octaviani. "Analisis Harga Pokok Pesanan Terhadap Penentuan Harga Pokok Produksi dengan Metode Variabel Costing pada Pt. Makmur." Jurnal Mutiara Ilmu Akuntansi 3, no. 1 (2024): 01–14. https://doi.org/10.55606/jumia.v3i1.3479.
Full textAbstract:
This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.
22
SHIKHATOV, P. I. "TARGET-COSTING AS A METHOD OF COST MANAGEMENT IN CATERING." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 3 (2020): 106–8. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.03.020.
Full text
23
Буренин, А. Р. "Target costing characteristics in management accounting." Экономика и предпринимательство, no. 3(140) (June 17, 2022): 987–89. http://dx.doi.org/10.34925/eip.2022.140.03.186.
Full textAbstract:
Основная цель данной статьи - провести небольшое исследование на тему целевых характеристик калькуляции в управленческом учете, подкрепив свои теоретические данные реальным примером из крупной российской компании, чтобы понять, как теория работает на практике и насколько удобно и эффективно это работа с этим методом в целом. The main purpose of this article is to make a small research on topic of target costing characteristics in management accounting by backing up my theoretical data with a real example from a large Russian company in order to understand how theory works in practice and how convenient and effective it is to work with this method in general.
24
Juma, Matovu, and Val Hyginus Udoka Eze. "Cost Accounting System and Performance of Business Organizations in Uganda; A Case Study of Lyantonde Uganda." NEWPORT INTERNATIONAL JOURNAL OF CURRENT ISSUES IN ARTS AND MANAGEMENT 4, no. 3 (2024): 1–8. http://dx.doi.org/10.59298/nijciam/2024/4.3.18059.
Full textAbstract:
The study examined the impact of cost accounting systems on business performance in Uganda, with a focus on Lyantonde District. A survey research design was employed, utilizing both qualitative and quantitative methods for data collection and analysis. The study aimed to: identify cost management methods, determine techniques to control costs for improving business performance in small industries, and propose measures for management to enhance business performance in Lyantonde District's small industries. The findings revealed several cost control methods that can enhance business performance in small industries, including job costing, batch costing, contract costing, process costing, high-low method, marginal costing, historical costing, absorption costing, and uniform costing. Additionally, the study recommended several measures for management to improve business performance, such as understanding business basics before starting, reducing interest rates on loans, providing soft loans to small and medium enterprises, developing a business plan, anticipating future financing needs, requiring government regulation and support for collective bargaining by small businesses, implementing a well-planned marketing strategy, and avoiding borrowing for non-essential expenses. Keywords: Cost Accounting, Business Organization, SME, Finance, e-Banking, Uganda
25
SOUZA, Igor G., Mariana G. NASCIMENTO, Djenane RAMALHO DE OLIVEIRA, and Marcia E. ARCHONDO. "Description of a Comprehensive Medication Management service in an adult intensive care unit." Revista Brasileira de Farmácia Hospitalar e Serviços de Saúde 11, no. 2 (2020): 0400. http://dx.doi.org/10.30968/rbfhss.2020.112.0400.
Full textAbstract:
Objective: To describe the results of a Comprehensive Medication Management (CMM) service offered to patients of an adult intensive care unit. Methods: A descriptive cross-sectional study of the results of the CMM service (April 2017 to November 2018). All the patients followed up in the CMM service were included in the sample of this study. The service was integrally based on the Pharmaceutical Care Practice and, therefore, used the Pharmacotherapy Workup (PW) method. the drug therapy Problems (DTP) were quantified and classified according to the PW method. The main medications involved in the DTP were also described, as well as the acceptance of the interventions by the multidisciplinary care team members and patients. Results: 146 patients were followed up during the study period, and 512 DTP were identified. Of these DTP, most were related to medication safety (37.7%) and to indication (37.5%). The main causes were high dose (23.0%, with emphasis on dose adjustments in cases of kidney injury), need for additional medication (18.9%, inclusion of medication for electrolytic, glycemic, and prophylactic control), and unnecessary medication (18.6%, emphasis on de-prescription of antibiotics that were not indicated). Most of the problems (23.6%) were related to the therapeutic class of systemic anti-infective agent. Of the total DTP detected, 81.6% were resolved. A total of 451 interventions were implemented, of which 92.9% (n=419) were with physicians. The majority of the interventions with physicians were accepted (n=344, 82.1%). Conclusion: A high number of drug therapy problems have been detected and resolved by the CMM pharmacist, with emphasis on safety problems. The high acceptability of the interventions reinforces the need for the service applied to the critical patient.
26
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 textAbstract:

 
 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 traditional method and the method of Activity based Costing System (ABC) and the analysis of the effectiveness and efficiency. Activities at Madrasah Diniyah Al-Burhaniyah can be grouped into two categories, namely, main activity and supporting activities. Costs arising from all of the activities is then calculated by the traditional method and the method of Activity Based Costing system (ABC). The results of the calculation of the cost of education with the traditional method and the method of Activity Based Costing System (ABC) is mostly same. The effectiveness and efficiency management of the Madrasah Diniyah Al-Burhaniyah can be seen from learning service, facilities, costing system, and public participation. The traditional method is more appropriate to use in Madrasah Al-Burhaniyah Diniyah because the calculation steps are much simpler and the result is as same as the method of Activity Based Costing system (ABC).
 
 Tujuan penelitian ini adalah untuk mengetahui bagaimana biaya pendidikan per bulan di Madrasah Diniyah Al-Burhaniyah dengan metode tradisional dan metode Activity Based Costing system(ABC) serta mengetahui keefektifan dan efisiensi dari pengelolaan Madrasah Diniyah. Pada penelitian ini yang menjadi objek penelitian adalah biaya pendidikan dengan metode tradisional dan metode Activity Based Costing system (ABC) pada Madrasah Diniyah Al-Burhaniyah pada tahun ajaran 2011/2012 hingga 2013/2014. Analisis yang digunakan adalah analisis kuantitatif untuk perhitungan biaya pendidikan dengan metode tradisional dan metode Activity based Costing system (ABC) serta analisis efektifitas dan efisiensi. Aktivitas pada Madrasah Diniyah Al-Burhaniyah dapat dikelompokkan dalam dua kategori yaitu, aktivitas utama dan aktivitas penunjang. Biaya yang muncul dari semua aktivitas tersebut kemudian dihitung dengan metode tradisional dan metode Activity Based Costing system (ABC). Hasil perhitungan biaya pendidikan dengan metode tradisional dan metode Activity Based Costing system(ABC) hampir sama. Perhitungan tingkat efektifitas dan efisiensi dapat dilihat dari faktor, layanan belajar, sarana-prasarana, pembiayan dan partisipasi masyarakat. Metode tradisional lebih tepat digunakan di Madrasah Diniyah Al-Burhaniyah karena langkah perhitungannya lebih sederhana dan hasilnya hampir sama dengan metode Activity Based Costing system (ABC).
 
 
27
Husna, Nadzifah Sabila, Mohamad Hasanudin, and Musyafa Al Farizi Farizi. "The Analysis of Activity-Based Management Implementation to Increase Cost Efficiency in Hotel XY Semarang." Ilomata International Journal of Management 3, no. 2 (2022): 175–93. http://dx.doi.org/10.52728/ijjm.v3i2.444.
Full textAbstract:
Hotel XY Semarang is a star hotel that provides various services and facilities, so it is necessary to increase cost efficiency without reducing the value provided to customers. This study aims to analyze the cost efficiency of activities by applying the Activity-Based Management method using accurate cost information to reduce non-value-added activities. This study uses a quantitative descriptive method. The data were collected through observation, interviews, and documentation. This study first calculated the room rental cost using Activity-Based Costing, then calculated the value of cost efficiency with the Activity-Based Management method and tested the hypothesis to determine whether there is a significant difference after the implementation of Activity Based Management. The results showed that Hotel XY Semarang still calculates room rental costs using the traditional method. After implementing the Activity Based Costing method, the results show the difference in under costing in the President Suite room types and over costing in the Deluxe Room, Junior Suite, and Executive Suite room types. The implementation of Activity Based Management can reduce costs by Rp. 734.526.570 or increase cost efficiency by 7.91% of the total cost of Rp. 9.287.146.443.
28
Barus, Muhammad Joni, Chairunisa Wiguna, and Shofwan Andri. "Analisis Perbandingan Metode Tradisional Dengan Metode Activity Based Costing Dalam Menentukan Harga Pokok Produksi." JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) 5, no. 1 (2023): 46–56. http://dx.doi.org/10.30743/jekkp.v5i1.7498.
Full textAbstract:
The research conducted by the author aims to find out and analyze the determination of the cost of production based on the Activity Based Costing (ABC) method at Akbar Jaya Bakery and to find out whether the management at Akbar Jaya Bakery can carry out a more accurate analysis of the volume of sales required for decision making using the method Activity Based Costing (ABC). The results showed that the calculation of the Cost of Production Using the Activity Based Costing Method was more accurate and profitable compared to the traditional method, because the Activity Based Costing Method yielded smaller results compared to the Traditional Method so that the company could reconsider the method used in determining its Cost of Production.
29
HENSCHEL, Daniely, Deny Carolina GARCIA, Anderson Reginaldo de SOUZA, and Ricardo Guimarães de QUEIROZ. "VARIABLE COSTING AS A METHOD SOY PRODUCTION COST MANAGEMENT." Boletim de Conjuntura (BOCA) 16, no. 48 (2023): 443–60. https://doi.org/10.5281/zenodo.10431570.
Full textAbstract:
Technological development and the constant search for increased productivity within rural properties end up making it essential to improve financial management techniques, especially production cost management. It turns out that many rural producers still do not incorporate into their organizational culture the need to use some administrative or cost management method, imagining that accounting is only necessary for tax purposes, which in turn, generates as a consequence numerous losses in the allocation of resources and efficient administration of rural properties. Given the above, the general objective of this research was to apply cost management in soybean production through the variable costing method. A bibliographic analysis was carried out to build the theoretical framework for the research and also a case study on a rural property in the municipality of Rio Brilhante/MS for the 2020/2021 and 2021/2022 harvests. The results demonstrated that there was a significant increase in production costs between harvests. The calculated contribution margin and break-even point showed a significant increase between harvests, possibly due to the Covid-19 pandemic, which increased production costs in this period. In this way, this research aims to support rural producers in managing their costs and making decisions for future harvests.
30
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 textAbstract:
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 of the study found that HP rental calculations based on the ABC method with the aim of Jogja, Balaraja, Bali, Denpasar, Citereup, and Cibitung experienced undercosting. By using ABM shows the result that is the difference in cost between the traditional method with ABC and ABM. The conclusion of this study is that the ABC method can be used to perform cost efficiency and the ABM method can be applied with the aim of evaluating activities without reducing the quality of expedition services. Keywords: Services, Expedition, Activity Based Costing (ABC), Activity Reduction. ABSTRAK Penelitian dilakukan untuk melakukan evaluasi pada aktivitas perusahaan yang bukan penambah nilai menggunakan Activity Based Costing dan Activity Based Management. Menggunakan data penjualan, biaya dan aktivitas yang diperoleh dari hasil observasi dan wawancara kemudian diolah dan dianalisa menggunakan Activity Based Costing dan Activity Based Management untuk melakukan efisiensi aktivitas yang tidak memberikan value added bagi jasa ekspedisi. Langkah awal yang dilakukan pada peneletian yaitu dengan melakukan perhitungan pada biaya produksi jasa ekspedisi menggunakan Activity Based Costing, langkah selanjutnya adalah melakukan evaluasi pada aktivitas bukan penambah nilai. Hasil penelitian ditemukan perhitungan HP sewa berdasarkan metode ABC dengan tujuan Jogja, Balaraja, Bali, Denpasar, Citereup, dan Cibitung mengalami undercosting Berdasarkan hasil perhitungan metode ABC maka dapat dilakukan evaluasi pada aktivitas dengan menggunakan metode ABM. Dengan menggunakan ABM menunjukkan hasil yaitu selisih biaya antara metode tradisional dengan ABC dan ABM. Kesimpulan dari penelitian ini adalah metode ABC dapat digunakan untuk melakukan efisiensi biaya dan metode ABM dapat diterapkan dengan tujuan untuk melakukan evaluasi pada aktivitas tanpa mengurangi kualitas jasa ekspedisi. Kata Kunci: Jasa, Ekspedisi, Activity Based Costing (ABC), Activity Reduction
31
Kamasih, Jimmy, David P. E. Saerang, and Lidya Mawikere. "ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING (ABC) PADA UD. CELLA CAKE DAN BAKERY MANADO." ACCOUNTABILITY 4, no. 2 (2015): 28. http://dx.doi.org/10.32400/ja.10522.4.2.2015.28-40.
Full textAbstract:
Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So that with Activity Based Costing can present carefully the information of cost product and accurately to the interests of management and comparing the cost calculation of production by using traditional methods and Activity Based Costing (ABC) at UD. Cella Cake and Bakery Manado. The purpose of this study was to determine the cost calculation of production using traditional methods and Activity Based Costing (ABC). The research method used is descriptive method. The results showed that the cost calculation of production using Activity-Based Costing System provides results that are more expensive than traditional systems on Pizza Chicken Bread, Sausage Bread and donuts. Traditional systems provide greater profit than the Activity-Based Costing system, because the calculations with the traditional system using only one cost driver so make inefficiency costs and generate profit and irrelevant
32
Salim, Umar Hi. "ANALISIS PERANAN ACTIVITY BASED COSTING SYSTEM PADA PT. TIRTA MAHAKAM RESOURCES TBK. DI SAMARINDA." Research Journal of Accounting and Business Management 3, no. 1 (2019): 25. http://dx.doi.org/10.31293/rjabm.v3i1.4221.
Full textAbstract:
The purpose of this paper is to find out the magnitude of the results of the imposition of Factory Overhead Costs on each product by implementing the Activity Based Costing System. The calculation results show that the difference in the burden of factory overhead using the traditional management accounting system with Activity Based Costing System shows that there are differences in each product, Plywood, Sawmill and Fancywood absorb factory overhead costs with traditional management accounting systems lower than Activity Based methods. Costing System (ABC) with costs of Rp. 5,056,946,700, -, Rp. 955,958,600 and Rp. 1,311,464,900 respectively, while Blockboard and Coating products absorb factory overhead costs using the Activity Based Costing System (ABC) method more. lower than the traditional management accounting system method with costs of Rp. 4,994,382,200 and Rp. 2,315,936,800The results of the per M3 cost calculation using the traditional management accounting system with Activity Based Costing System for each type of product produced by PT. Tirta Mahakam Resources Tbk. For Plywood, Sawmill and Fancywood products the difference in cost of goods with traditional accounting systems is lower than the activitybased costing system, while Blockboard products and coatings have a difference in the cost of products with an Activity Based Costing System lower than traditional accounting systems. The results of the calculation of product cost of the five products with the imposition of factory overhead costs using Activity Based Costing System illustrate the pattern of consumption of factory overhead costs which better reflects the amount of costs absorbed by each product. This is due to the fact that the Activity Based Costing System has a more cost center, so that the use of resources can be followed carefully to the cost center that consumes it. Thus, it can be seen that the Activity Based Costing System results in the loading of factory overhead costs which better reflect the amount of costs absorbed by each product than the traditional management accounting system.
33
Marlina, Winny Alna, and Nefy Puteri Novani. "Pengembangan Produk Kerajinan Tangan dan Produk Kreatif dari Bambu di Sumatra Volunteer." Jurnal Warta Pengabdian Andalas 29, no. 3 (2022): 198–206. http://dx.doi.org/10.25077/jwa.29.3.198-206.2022.
Full textAbstract:
The correct calculation of the cost of production is essential for a manufacturing business. The accuracy of the calculation can increase business competitiveness through a cost leadership strategy. This activity aimed to provide training in determining the cost of production in Umi Wiwik's business by using a comparative analysis of variable and complete costing methods. This activity was carried out at the Umi Wiwik business in Padang Tae Ampiang Parak, Sutera Sub-district, Pesisir Selatan, West Sumatra. The method used descriptive analysis by applying variable costing and complete costing to calculate the cost of production of tuna nuggets and tuna meatballs. The community engagement activity was carried out by presentation, discussions and exercises for 15 participants. The calculation result showed significant differences between variable costing and full costing implementation. The cost of production using the variable costing method is lower than the entire costing method. It allows Umi Wiwik's business to set the selling price of tuna nuggets and meatballs at a lower price, with the same profit target, than competitors and make it more attractive to potential consumers.
34
Luthan, Luciana, Rika Sarfika, and Ezi Anggraini. "Pelatihan Perhitungan Harga Pokok Produksi untuk Meningkatkan Daya Saing UMKM di Padang Tae Ampiang Parak Pesisir Selatan." Jurnal Warta Pengabdian Andalas 29, no. 3 (2022): 148–55. http://dx.doi.org/10.25077/jwa.29.3.148-155.2022.
Full textAbstract:
The correct calculation of the cost of production is essential for a manufacturing business. The accuracy of the calculation can increase business competitiveness through a cost leadership strategy. This activity aimed to provide training in determining the cost of production in Umi Wiwik's business by using a comparative analysis of variable and complete costing methods. This activity was carried out at the Umi Wiwik business in Padang Tae Ampiang Parak, Sutera Sub-district, Pesisir Selatan, West Sumatra. The method used descriptive analysis by applying variable costing and complete costing to calculate the cost of production of tuna nuggets and tuna meatballs. The community engagement activity was carried out by presentation, discussions and exercises for 15 participants. The calculation result showed significant differences between variable costing and full costing implementation. The cost of production using the variable costing method is lower than the entire costing method. It allows Umi Wiwik's business to set the selling price of tuna nuggets and meatballs at a lower price, with the same profit target, than competitors and make it more attractive to potential consumers.
35
Moheri, Yoyon, and Dista Amalia Arifah. "PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL." Jurnal Ekonomi dan Bisnis 16, no. 1 (2015): 86. http://dx.doi.org/10.30659/ekobis.16.1.86-93.
Full textAbstract:
This study aims to analyzed budget participation influenced toward managerial performance with management costing knowledge and motivation as moderating variable. The population included was manufacture companies in Semarang City. Sampling using a purposive sampling method and obtained 84 samples that meet the criteria and free from outliers. The data used in this study is primary data, questioners for managerial level. Multiple Regression was used as analysis technique. The result showed that only motivation was rejected, while budget participation and management costing knowledge hypothesis was accepted.Keywords : budget participation, management costing knowledge, motivation
36
Rinayanti, Rinayanti, Regita Aulia Indy Irawan, Muhammad Daffa Wardana, Mariana Mariana, and Diana Diana. "Analisis penerapan process costing dalam industri manufaktur untuk meningkatkan efisiensi dan profitabilitas melalui hilirisasi." Jurnal Teknik Industri Terintegrasi 8, no. 1 (2025): 543–49. https://doi.org/10.31004/jutin.v8i1.40242.
Full textAbstract:
The application of process costing in manufacturing industries has proven to provide significant benefits in cost management, especially in mass production with uniform products. This study aims to analyze the application of process costing in various industries, with a focus on sectors that utilize natural resources, and to explore the optimization of this method to improve efficiency and profitability through downstream processing. The research method used is a literature review, gathering relevant publications from the last 10 years, including articles and research reports, through searches in academic databases such as Google Scholar and JSTOR. The findings indicate that while process costing is effective in controlling costs and improving efficiency, this method has limitations in handling varied products and custom orders. However, in the downstream processing of natural resources, the application of process costing can be key in managing costs during the transformation of natural resource products into higher-value downstream products. The final report includes a critical analysis of the application of process costing in natural resource-based industries, along with a discussion of the practical implications and the importance of this method for management in making strategic decisions to achieve sustainability and profitability. This study provides comparative insights that are useful for industries in optimizing the application of process costing to enhance performance, competitiveness, and profitability through downstream processing of natural resources.
37
Dremov, Vladimir V., and Natalia V. Kireeva. "INDUSTRIAL POLICY MANAGEMENT CONCEPT REGARDING THE STATE DEFENSE ORDER IN THE CONDITIONS OF A SPECIAL MILITARY OPERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 10/1, no. 139 (2023): 23–30. http://dx.doi.org/10.36871/ek.up.p.r.2023.10.01.003.
Full textAbstract:
With the beginning of a special military operation, the defense industrial complex of the Russian Federation became more active. Work with the state defense order is carried out under special conditions and is regulated by a number of regulations. The regulation on the procedure for the formation of prices for state defense order products divides pricing methods into two large groups: methods based on the analysis of the external environment and costly methods. Methods based on the analysis of the external environment are based on the study of prices for similar products. The mechanism of such pricing and cost planning correlates with the Target-costing method, but this method does not take into account the specifics of production processes at the enterprise. In the group of cost methods, the price is set in the form of a planned surcharge, the most accurate method of calculating the cost to date is the TBC-costing method. The article proposes a new concept for the implementation of the mechanism of industrial policy of the Russian Federation, based on the author’s method of calculating the cost of production – «claster-costing», which is based on the methodology of TVS- costing, as the most accurate method of calculating the cost of industrial products to date. The concept suggests taking into account the principles of behaviorism, in order to achieve maximum adequacy of mathematical models, as well as the principles of target-costing, since in the implementation of the state defense order, clear planning of budget expenditures is necessary. The implementation of all the stated elements of the industrial policy management concept of the Russian Federation should be based, according to the authors, on the principle of fairness. The proposed concept based on the claster-costing method will contribute to a more effective implementation of the industrial policy of the Russian Federation in accordance with the tasks set by the Government of the Russian Federation in this area.
38
Liu, Yan Hong, Guang Ling Hu, and Qin Li Wang. "Cost Control of the Civil Engineering Based on Activity-Based Costing." Advanced Materials Research 710 (June 2013): 790–93. http://dx.doi.org/10.4028/www.scientific.net/amr.710.790.
Full textAbstract:
In order to solve the current problems of cost management in civil engineering industry by using traditional management accounting systems, an effective method of activity-based costing is presented. Activity-based costing has been suggested as the leading contender method to replace traditional cost accounting systems, since its capability can make the processes and activities performed in the organization more transparent and observable. The paper attempts to develop a cost accounting system based on the activity-based costing ideas. The proposed method can provide the useful information to manage total processes in civil engineering. Nine operations are suggested in the proposed method, such as processing, pre-processing, post-processing, moving, and so on. As seen from the result of the case, the proposed method is of efficiency and feasibility.
39
Ferreira, Maísa Martins, and Selma Regina Martins Oliveira. "Integrated framework for strategic cost management based on target costing, ABC, and product life-cycle in PDP: Empirical experience." Global Journal of Business, Economics and Management: Current Issues 10, no. 1 (2020): 31–43. http://dx.doi.org/10.18844/gjbem.v10i1.4700.
Full textAbstract:
This study aims to contribute to the planning process on product management. To do so it presents a integrated framework based on strategic cost management, using the methods target costing, activity-based cost (ABC) based on the product lifecycle. This proposal was structured as it follows: Phase 1: determining Target Cost; Phase 2: determining ABC defrayal to the light of the defrayal based on the product lifecycle. The research was elaborated to the light of specialized literature, from which we extracted the variables to formulate the methodology. After that, to show the feasibility and plausibility of the method we applied a hypothetical case study based on the development process of a product to the light of a course/MBA in Business Management in Institution of Higher Education in Brazil. The results were satisfactory and validated the proposal suggested. The survey findings indicate that the integrated method between ABC, target costing and products lifecycle applied in MBA Business Management is quite satisfactory.
 
 Keywords: Framework, target costing, activity-based cost (ABC), costing based on product life-cycle, product development process (PDP);
40
Tomas Kucera. "Application of the Activity-Based Costing to the Logistics Cost Calculation for Warehousing in the Automotive Industry." Communications - Scientific letters of the University of Zilina 21, no. 4 (2019): 35–42. http://dx.doi.org/10.26552/com.c.2019.4.35-42.
Full textAbstract:
Activity-based costing is one of the procedures that proved to be very suitable for the financial management of warehouse activities in the automotive industry. Accurate and up-to-date data enables managers to properly plan and manage all the warehousing related activities in the automotive industry. In the activity-based costing approach, overheads costs are allocated in relation to specific logistics activities of the company. The aim of the article is the application of activity-based costing to the logistics cost calculation for warehousing in the automotive industry. The article focuses on the practical application of activity-based costing to the logistics cost calculation for warehousing in the automotive industry to a particular logistics service provider. It highlights the positive and negative use of this method in the practical case study, which is one of the major qualitative scientific methods. The resulting effect of using the activity-based costing method should be to refine the information that is used for the decision-making problems of the top management of the logistics service provider.
41
Khayrullin, I. I., V. V. Omelyanovskiy, R. V. Gostishchev, O. A. Sukhorukikh, S. A. Kovaleva, and B. G. Gorodetsky. "Approaches to determining the cost of laboratory tests." FARMAKOEKONOMIKA. Modern Pharmacoeconomics and Pharmacoepidemiology 17, no. 2 (2024): 232–42. http://dx.doi.org/10.17749/2070-4909/farmakoekonomika.2024.245.
Full textAbstract:
Background. Determining the cost of laboratory tests is a significant factor in the context of economic analysis and management of clinical diagnostic laboratories. Information about costs allows medical organizations to plan operational activities more efficiently, optimize resource utilization, and exercise control over expenditures. These measures are aimed at improving the financial position and enhancing the operational efficiency of the laboratories.Objective: to review various methods for calculating the cost of laboratory tests.Material and methods. The study included the collection and analysis of publications on calculating cost of laboratory tests, determining their prime cost in PubMed/MEDLINE and Google Scholar databases, as well as in Google and Yandex search engines for similar “cost laboratory test” query. The regulatory documents of the Russian Federation in this area were considered.Results. For calculating the prime cost of laboratory tests such methods as direct costing, regulatory prime costing, total prime costing, activity-based costing (ABC), standard costing, costing for base service, department costing, cost-volume analysis are used. The ABC and standard cost methods provide the most accurate assessment of the impact of various factors.Conclusion. The approaches established by regulatory documents do not contradict each other and represent the implementation of total costing method. At the same time, a medical organization may use other methods for calculating the cost of laboratory tests, depending on the objectives of the analysis, the specifics of the laboratory and the cost accounting method adopted in accounting policy, the management accounting system.
42
MOSKWA-BĘCZKOWSKA, Daria. "The concept of implementing the activitybased costing in multi- assortment manufacturing enterprise – case study (part 2)." Scientific Papers of Silesian University of Technology. Organization and Management Series 2020, no. 146 (2020): 305–14. http://dx.doi.org/10.29119/1641-3466.2020.146.23.
Full textAbstract:
Purpose: As mentioned in the first part of the article, its main objective is to develop and present a concept for the implementation of activity-based costing in a company dealing with multi-assortment production of bookbinding machinery. Design/methodology/approach: The main research method used is a case study of the implementation of activity-based costing in a selected multi-assortment production company. The concept of an original model of implementation of activity-based costing in the analyzed company as well as the benefits resulting from this implementation are presented in this article. Findings: The carried-out research indicates that the calculation of cost according to the concept of activity-based costing is more useful for effective cost management than traditional methods. After the development and presentation of the model of the analyzed costing method, the board of directors of the examined company began seriously considering the implementation of this method within their business unit. Research limitations/implications: The main barrier in the conducted research was the lack of conviction on the part of the company about the advantages of the presented unit cost calculation method and its usefulness for effective cost management within the company. Originality/value: The article is an example of the practical application of activity-based costing in multi-assortment production. Its content is directed both to persons dealing with these matters from the theoretical perspective, as well as company owners and heads of controlling or production departments.
43
Li, Yan. "CMM Based Requirement Engineering Model in Software Development." Applied Mechanics and Materials 385-386 (August 2013): 1701–4. http://dx.doi.org/10.4028/www.scientific.net/amm.385-386.1701.
Full textAbstract:
Requirement engineering is the basis of software development, and it is a key factor determines whether a software development can be successful or not. This article first presents the requirement engineering at capability maturity model (CMM). Then the problem in demand development and demand management are discussed in the second section. Finally, a CMM based requirement engineering model is presented. This model provides a more efficient and effective method in requirement engineering. As the most important parts of this model, requirements analysis, form requirement document, review requirement and change control are described in detail.
44
Jibrail, Ahmad, and Denny Hambali. "ANALISIS PERBANDINGAN PERHITUNGAN METODE TRADISIONAL DENGAN METODE FULL COSTING DALAM MENENTUKAN LABA BERSIH (Study Kasus: UD. Rizka Jaya Desa Dete Kecamatan Lape Kabupaten Sumbawa)." Jurnal TAMBORA 3, no. 3 (2019): 59–66. http://dx.doi.org/10.36761/jt.v3i3.397.
Full textAbstract:
Net income is one the of important elements that become the basis of decision making by corporate management. The higher the profit earned then the more developed the company. This study aims to (1) find out how the calculation of net income method of company, (2) know how the calculation of net income method of full costing, and (3) know how the computation of net income calculation between company method with full costing method. This research type is descriptive quantitative. Data was collected by interview method. The result of research indicates that using traditional method, as company used, makes company’s net income lower than using costing method. It happens because some costs were not calculated by the company. The company should use the method of full costing in the calculation of net income because it describes the actual state of the company that calculates all costs incurred in the productions process.
45
Tiow, Angelica Gabriela, Meily Y. B. Kalalo, and Syermi S. E. Mintalangi. "Penerapan target costing dengan pendekatan activity-based costing pada UD. Monicha Jaya." Manajemen Bisnis dan Keuangan Korporat 3, no. 1 (2025): 184–95. https://doi.org/10.58784/mbkk.299.
Full textAbstract:
Target costing is a method used to encourage various departments involved in product design and production to find more efficient ways to achieve superior product quality. Meanwhile, from a managerial perspective, activity-based costing provides information on all activities related to product manufacturing and their associated costs. With this information, management can focus on activities that offer opportunities for cost savings. This study aims to examine the application of target costing using the activity-based costing approach in the cakalang floss business, UD. Monicha Jaya, and to compare different methods of determining production costs as an alternative for cost control. The research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results indicate that the activity-based costing method provides a significantly more efficient calculation of production costs compared to traditional methods.
46
Subaidi, Ahmad, Fadlil Abdani, and Hafidhun Annas. "Evaluasi Penerapan Metode Full Costing Terhadap Akurasi Penetapan Harga Pokok Produksi Pada Sektor Peternakan Ayam Petelur." Jurnal Ilmiah Global Education 5, no. 4 (2024): 1693–706. https://doi.org/10.55681/jige.v5i4.3418.
Full textAbstract:
This study aims to analyse the application of the full costing method in determining the cost of production at UD. Barokah Jaya, a layer chicken farming business located in Malang Regency. The urgency of this research arises from the need to understand how effective cost management can increase business profitability, especially in the context of increasingly fierce competition in the livestock industry. The research method used was qualitative with a descriptive approach. Data collection was conducted through in-depth interviews with owners and employees, direct observation of the production process, and documentation of the company's financial and operational data. Data analysis was conducted by categorising the information obtained, identifying cost components, and comparing the results of calculations using the full costing method with previously applied methods. The research findings show that the application of the full costing method provides a more comprehensive picture of production costs, thus assisting management in making more informed selling price decisions. The results and discussion indicate that by using this method, UD. Barokah Jaya can identify cost components more accurately, improve operational efficiency, and maximise profitability. As a recommendation, it is suggested that the company continue to implement and develop the full costing method, as well as conduct training for employees related to cost management to improve financial performance in the future. This research is expected to serve as a guide for similar businesses in applying more effective methods in cost management
47
Liu, Yan Hong, and Shu Lin Gong. "Production Management for Manufacturing Based on Activity-Based Costing." Applied Mechanics and Materials 120 (October 2011): 432–35. http://dx.doi.org/10.4028/www.scientific.net/amm.120.432.
Full textAbstract:
In order to solve the current problems of cost management in manufacturing industry by using traditional management accounting systems, two-stage approach analytical method of activity-based costing is presented. The proposed method allocates indirect costs to products based on cost drivers of various levels. There are many advantages of the proposed method, it can make the production processes more transparent, help to identify production efficiencies, encourages managers to introduce corrective actions, allow the evaluation of corrective actions to be undertaken, reduce costs, and enhance competitiveness of enterprises. A case is analyzed, it is seem that the peoposed method is of efficiency and feasibility.
48
Aja, Theresia B., Laurentius D. Gadi Djou, and Sabra B. Wahab Thalib. "ANALISIS PENENTUAN TARIF KAMAR HOTEL DENGAN METODE ACTIVITY BASED COSTING." Jurnal Riset Ilmu Akuntansi 1, no. 1 (2021): 113–22. http://dx.doi.org/10.37478/jria.v1i1.1015.
Full textAbstract:
This study aims to determine the calculation of hotel room rates using the Activity Based Costing method and the comparison of the calculation of hotel room rates based on the traditional methods used by hotel management with Activity Based Costing. The research method used is quantitative descriptive analysis method. The data collection method used in this research is by using the observation method, the interview method, and the documentation method. The results of the calculation of room rental rates using the Activity Based Costing method approach, namely, for the Superior Twin room type of Rp. 216,648.77 for the Superior Double room type of Rp. 236,680.56 for the Superior Triple room type of Rp. 331,751.82 for the Deluxe room type of Rp. IDR 480,014.08 and for the Suite room type is IDR 3,016,106.64. There is a difference in room rental rates that are lower for the types of Superior Twin, Superior Double, and Superior Triple rooms from the calculation results of the Activity Based Costing method with the calculation of the company using the traditional method approach, namely Rp. 131,588.74, Rp. 111,886.26 and respectively. IDR 144,318.09. Meanwhile, the higher room rental rates using the Activity Based Costing method, namely the Deluxe and Suite types of Rp.75,944.17 and Rp.2,144,770.64.
49
Adi Prawira, Ida Farida. "The Difference of Cost of Good Manufactured Determination Using Traditional and Activity-Based Costing Method." International Journal Management Science and Business 1, no. 1 (2019): 41. http://dx.doi.org/10.17509/msb.v1i1.17104.
Full textAbstract:
This research’s goal is to know the difference in the cost of good manufactured determination using traditional and activity-based costing in an MSMEs. This research can be classified into descriptive qualitative research with case study research design. The data in this research are collected by the triangulation method and the data is analyzed by data reduction, data display, and verification. The calculation of cost of good manufactured using Activity-Based Costing shows the average margin percentage is higher compared to the usage of traditional method. Activity-Based Costing Method can allocate the cost to the activities accurately dan help the management to determine the selling price.
50
Oliveira, Isabela Viana, Yone de Almeida Nascimento, and Djenane Ramalho-de-Oliveira. "Decision-Making Process in Comprehensive Medication Management Services: From the Understanding to the Development of a Theoretical Model." Pharmacy 8, no. 4 (2020): 180. http://dx.doi.org/10.3390/pharmacy8040180.
Full textAbstract:
In Comprehensive medication management (CMM), the practitioner applies a decision-making method to assess patients’ pharmacotherapy in order to identify and solve drug therapy problems. Grounded theory was used to understand how pharmacists make clinical decisions when providing CMM service. Data collection included individual semi structured interviews with 11 pharmacists, observation of clinical case discussions and CMM consultations provided by the participating pharmacists. Two main categories emerged: 1. Understanding the rational method of decision-making: the foundation of the patient care process. 2. Balancing the care equation: the objective and the subjective, which includes a theoretical proposal explaining the pharmacists’ decision-making process and the factors that can modify this process. The pharmacotherapy knowledge should guide the anamnesis. Thus, the professional can evaluate the indication, effectiveness, safety and convenience of medications used by the patient. After exploring patients’ medication experiences, pharmacists can follow two courses of action: helping the patient overcome barriers to medication use; or matching the pharmacotherapy to the patient’s routine. Professional autonomy and absence of the patient at the time of the decision were some factors that influenced the pharmacist’s decision. Findings provide a broad understanding of pharmacists’ decision-making process during the care of patients using medications. It can be applied as a basis for educational interventions to train professionals on decision-making.