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Journal articles on the topic 'Costing techniques'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Abbas, Riyam Mohammad. "Integration of Specification-Based Costing and Target Costing for Competitive Advantage." Frontline Marketing, Management and Economics Journal 5, no. 4 (2025): 7–27. https://doi.org/10.37547/marketing-fmmej-05-04-02.

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The current research aims to address the problem faced by the study sample company, which is characterized by inefficiency and inaccuracy in cost management to support competitive advantages due to its adherence to traditional systems. This is achieved by adopting modern cost and administrative accounting methods and techniques consistent with the rapid changes in the Iraqi economic environment. This approach aims to manage costs and support competitive advantages by using the cost-based specification (ABCII) and target costing (TC) techniques in a complementary relationship, ensuring improved

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Marlina, Evi, Hendri Ali Ardi, Siti Samsiah, Kirmizi Ritonga, and Amris Rusli Tanjung. "Strategic Costing Models as Strategic Management Accounting Techniques at Private Universities in Riau, Indonesia." International Journal of Financial Research 11, no. 1 (2019): 274. http://dx.doi.org/10.5430/ijfr.v11n1p274.

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As a strategic management in accounting, strategic coasting has attracted the practioners and scholars because the significant influences to comptetitive advantage and organizational performance. This study is aim to explore integrated strategic costing model as an effort to improve competitive advantage and performance of higher education institution. This study also provide the guideline for effectively and efficiently of cost control. A specific strategic costing –activity based costing, value chain costing, quality costing, lifecycle costing and target costing- was elaborated through liter

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Dubovaya, Valentina, Anna Komelina, and Shamila Hassan Ismail. "The Strategic Framework of Cost Management for Production Competitiveness: World Experience." International Journal of Engineering & Technology 7, no. 4.3 (2018): 432. http://dx.doi.org/10.14419/ijet.v7i4.3.19910.

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Purpose of the article is to analyze the concept of production competitiveness and develop framework of cost management. A variety of cost management techniques requires the identification of their relationship with the requirements of operations management. Identified seven key concepts of operations management, analyzed their essence, information requirements. Systematized cost management techniques accordance with modern concepts of operations management such as: standart-costing, break-even analysis, direct-costing, life-cycle costing, target costing, value analysis, functional analysis, a

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A Soudatti, Dr Manjula. "“A Study on Process Costing Techniques & Its Effectiveness”." Journal of Research in Business and Management 12, no. 9 (2024): 43–46. http://dx.doi.org/10.35629/3002-12094346.

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This study investigates the various process costing techniques employed in manufacturing and service industries and assesses their effectiveness in cost management and financial reporting. Process costing, a method that accumulates costs for each process or stage of production, is pivotal for organizations aiming to optimize resource allocation and pricing strategies. The research explores traditional and modern techniques, including weighted average, first-in-first-out (FIFO), and activity-based costing (ABC), to understand their impact on cost accuracy and decision-making. By analyzing case

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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).

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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

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B. C., Omwenga, Yatundu F.A, and Malenya A. "Costing Techniques And Profitability Trade Off: An Investigation On The Agricultural Firms Listed In The Nairobi Securities Exchange." Journal of Research in Business and Management 12, no. 8 (2024): 150–57. http://dx.doi.org/10.35629/3002-1208150157.

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Costing techniques have great impact on life and global economy especially the profitability levels of Agricultural companies in the Nairobi Securities Exchange (NSE). The profitability levels in the Agricultural firms in Kenya have declined, stagnated or suffered losses in the recent past leading to price fluctuations hence low profitability levels. The drive of this study was to investigate the costing techniques and profitability trade off of agricultural firms listed in the NSE. Specifically the study sought to establish the effect of job costing on determination of the level of profitabil

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Hoar, D. W. "AN OVERVIEW OF LIFE‐CYCLE COSTING TECHNIQUES." Property Management 6, no. 2 (1988): 92–98. http://dx.doi.org/10.1108/eb006685.

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Alhadi, Ade, N. A. Rumiasih, and Yudiana Yudiana. "Perhitungan Harga Pokok Produksi dalam Menentukan Harga Jual pada UMKM Kangen Roti." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 5, no. 3 (2024): 1856–68. http://dx.doi.org/10.47467/elmal.v5i3.6129.

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Analyze the cost of producing tiny bread in determining the selling price per slice of bread based on the profit desired by Kangen Roti using the full costing and variable costing methods. This research is a descriptive research with data collection techniques using interviews and documentation techniques. The results show that there are differences in the results of calculating the cost of goods manufactured and selling prices between the full costing and variable costing methods. Production costs generated according to calculations with the Full Costing method are IDR 750 and with the Variab

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Kamal Abd Rahman, Ibrahim, Normah Omar, and Zubaidah Zainal Abidin. "The Applications Of Management Accounting Techniques In Malaysian Companies: An Industrial Survey." Journal of Financial Reporting and Accounting 1, no. 1 (2003): 1–12. http://dx.doi.org/10.1108/19852510380000664.

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In exploring the management accouting practices of companies in Malaysia, two categories of companies were chosen: Malaysian‐owned and Multinational corporations (MNCs). The majority of the companies selected were either manufacturing‐based or service‐based. To asess the level of management accounting applications in these organizations, Akira’s “Four‐Phase” model was adopted. While a “drifting phase” connotes an extremely low level of application, the “integrated phase” on the other hand deliberately uses the latest management accounting approaches for strategic purposes. Management accountin

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Sriyono, Simon Pulung Nugroho, Adi Soeprapto, and Afni Sirait. "Strategic Management Accounting Techniques for Strategic Costing in Village-Owned Enterprises." International Journal of Professional Business Review 7, no. 6 (2022): e0810. http://dx.doi.org/10.26668/businessreview/2022.v7i6.810.

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Purpose: This study was conducted to find empirical evidence of a causal relationship between Strategy Type, Market Orientation, Organizational Size, and Strategic Costing SMA Technique of Village Owned Enterprises in Indonesia. Theoretical framework: Information on management accounting strategies has a positive impact on company performance. BUMDes is one of the public agencies that must account toward the public for such performance. Design/methodology/approach: A quantitative approach with questionnaire as a data collection tool was created. This study identify the endogenous variables suc

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Umamaheswari, T., R. Jayaraman, and N. Felix. "Application of Costing Techniques in Ornamental Fish Culture." Journal of Scientific Research and Reports 14, no. 6 (2017): 1–10. http://dx.doi.org/10.9734/jsrr/2017/33739.

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T., Umamaheswari, Jayaraman R., and Felix N. "Application of Costing Techniques in Ornamental Fish Culture." Journal of Scientific Research & Reports 14, no. 6 (2017): 1–10. https://doi.org/10.9734/JSRR/2017/33739.

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Indian fisheries resources need to be properly utilized for more foreign exchange earnings and for upgrading livelihood of ornamental fish farmers and entrepreneurs. Madurai district was purposively chosen as it is marked as an ornamental hub in South Tamil Nadu and offers a huge market for many goods and services including aquarium fishes. The primary data was collected from a random sample of 22 ornamental fish farmers using a pre-tested survey schedule during the year 2002-2003 with an objective of estimating the economics of ornamental fish culture by cost-plus method in Madurai district.

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Ayu Trisnawati, Eldina, and Wahyu Maulana. "Optimizing Selling Prices for MSME Products Through Analysis of Determining the Cost of Good Manufactured." Coopetition : Jurnal Ilmiah Manajemen 15, no. 1 (2024): 9–16. http://dx.doi.org/10.32670/coopetition.v15i1.4222.

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COGS is very important in determining the selling price of a product. The aim of this research is to compare the calculation of the COGS between methods variable costing with method full costing based on market prices as the basis for determining product selling prices. The object of this research is the Traditional Herbal Medicine MSMEs Ibu Mani Pamekasan. The method used is a case study with direct observation. Data analysis techniques using variable costing and full costing. The results of the research, namely in calculating the cost of production, show that the method full costing has a hi

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Lalić, Srđan, Amra Gadžo, and Benina Veledar. "Analysis of the prevalence of strategic management accounting techniques and the level of development of the cost system in large companies in Bosnia and Herzegovina." Anali Ekonomskog fakulteta u Subotici, no. 44 (2020): 11–20. http://dx.doi.org/10.5937/aneksub2044011l.

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The paper has two research goals. The first goal is to investigate the prevalence of certain techniques of strategic management accounting in large companies in Bosnia and Herzegovina (hereinafter BiH), while the second research goal is to analyze the dependence of the number of strategic management accounting techniques used and the degree of development of the cost system in the company. For the purposes of this research, we collected survey questionnaires from 110 large companies based in BiH. The results of the research show that the three most common techniques of strategic management acc

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Santi Median, Sihabudin, and Robby Fauji. "Analisis Perbandingan Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing dan Variable Costing dalam Menentukan Harga Jual Pada UMKM." Journal of Trends Economics and Accounting Research 4, no. 1 (2023): 73–83. http://dx.doi.org/10.47065/jtear.v4i1.878.

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This study aims to find out how the comparative analysis of the calculation of the cost of production in determining the selling price at Karisma Rahayu Sejati uses the variable costing and full costing methods. In this study, using a quantitative descriptive method. Sources of data used are primary data and secondary data. Interview, observation, and documentation techniques were used as data collection techniques. This study examines the calculation of the cost of production to determine the selling price of Karisma Rahayu Sejati. The problem is, Karisma Rahayu Sejati experienced a decline i

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Inra Mayuputra, Andi Tenri, Sahade, and Masnawaty S. "Analisis Penerapan Perhitungan Harga Pokok Produksi Dengan Metode Full Costing dan Variabel Costing Pada UMKM Rumah Jahit Akhwat Makassar." Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced 2, no. 3 (2024): 143–60. http://dx.doi.org/10.61579/future.v2i3.104.

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This research aims to analyze the application of calculating the cost of production using the full costing and variable costing methods for UMKM Rumah jahit akhwat Makassar. The population of this research is all items of finished goods produced by UMKM Rumah jahit akhwat Makassar. The sample for this research is robes produced by the UMKM Rumah jahit akhwat Makassar for the production period in 2022. Data collection was carried out using interview and documentation techniques. Data analysis was carried out using descriptive quantitative analysis techniques. The results of this research show t

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Albertini Noveritas Putri Darabogar, Henrikus Herdi, and Siktania Maria Diliana. "Analisis Penentuan Harga Pokok Produksi dengan Metode Full Costing dan Variabel Costing Sebagai Dasar Penentuan Harga Jual pada Toko Imelda Bakery." Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen 3, no. 2 (2024): 157–77. http://dx.doi.org/10.30640/inisiatif.v3i2.2282.

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This research aims to determine the determination of product selling prices using a full costing and variable costing approach at the Imelda bakery shop. The data sources used in this research are primary data and secondary data. Primary data in this research is from interviews, and secondary data in this research is from financial report data. Data collection techniques used in this research were observation, interviews and documentation. The data analysis technique used in this research, namely quantitative descriptive analysis, is used to explain calculations using the full costing method a

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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.

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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

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Monday, Osirim, Wadike Chile George, and Davies Stanley Diepiriye. "Empirical evaluation of the impact of throughput costing on the financial metrics of manufacturing firms in Nigeria." International Journal of Multidisciplinary Research and Growth Evaluation 4, no. 4 (2023): 351–60. http://dx.doi.org/10.54660/.ijmrge.2023.4.4.351-360.

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The main purpose of the study was to empirically examine the relationship between throughput costing and financial metrics of manufacturing firms in Nigeria. Secondary data sourced from audited annual reports of Guinness Nigeria plc and International Breweries Plc for the period 2008-2019 was utilized for the study. The data collected was analysed using ordinary least regression analysis with the aid of SPSS. The result of the study reveal an insignificant relationship between throughput costing (INV, INSALEs) and financial metrics (NPM, ROI) of manufacturing firms in Nigeria. Based on this ou

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Regine, Uwingeneye. "Effect of Cost Accounting Techniques on Financial Performance of Small and Medium Enterprises in Kigali, Rwanda." International Journal of Research and Innovation in Social Science VIII, no. V (2024): 181–212. http://dx.doi.org/10.47772/ijriss.2024.805014.

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The global economy’s highly advanced period has an impact on the increasingly harsh economic competition that happens. Cost accounting, with its marginal costing technique, assists management in profit planning. Despite the cost accounting processes put in place for a majority of manufacturing organizations, commercial success is slow and insignificant. As a result of poor performance, several industrial enterprises have even gone bankrupt. The general objective of this study was to examine the effect of cost accounting techniques on financial performance of small and medium enterprises in Kig

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Imran, Khan. "Enhancing Management Accounting Practices in Manufacturing Companies: A Special Reference to Top-level Management." Asian Business Review 8, no. 3 (2018): 163–70. https://doi.org/10.18034/abr.v8i3.168.

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Management accounting facilitates efficient business operation deploying different techniques that deal with the competitive edge. Organizations are facing new challenges regularly. To survive and expand business management always focus on different traditional and contemporary managerial techniques including. The management accounting techniques incorporate standard costing and variance analysis, traditional budgeting and cost volume profit analysis are commonly applied by managers which are now considered to be less useful in the competitive manufacturing environment. In order to achieve org

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Mawarni, Dila Putri, and Andi Irfan. "Analisis Penentuan Harga Pokok Produksi Dengan Metode Full Costing Dalam Penentuan Harga Jual Pada Usaha UMKM Ayam Penyet Syakilah." Sharing: Journal of Islamic Economics Management and Business 3, no. 1 (2024): 61–82. https://doi.org/10.31004/sharing.v3i1.27485.

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The aim of this research is to determine the cost of production based on the method practiced by MSMEs and the Full Costing method, to compare selling prices between the MSME method and the Full Costing method, as well as preparing a profit and loss report based on the MSME and Full Costing methods. The method used in this research is descriptive qualitative by collecting data from interviews, observation and documentation. The informants in the research were the owner, cashier, chef and waiter. Data analysis techniques used in determining the cost of production using the Full Costing method.

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Wakefield, James, and Paul Thambar. "Applying Target Costing to the Service Sector: Sunline Auto Insurance Case." Issues in Accounting Education 34, no. 3 (2019): 1–19. http://dx.doi.org/10.2308/iace-52427.

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ABSTRACT The application of target costing in a service firm is rarely taught in managerial accounting courses, in contrast to the focus on manufacturing-related cost topics (e.g., Everaert and Swenson 2014). Educating future managers in the use of service-sector target costing is important because it provides knowledge on how profitability can be improved through a considered approach to cost management. The case study objectives are to improve students' ability to analyze and explain important areas of cost, assess and apply target costing, and strategically consider costs. Our testing indic

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Cooper, Robin. "Costing techniques to support corporate strategy: evidence from Japan." Management Accounting Research 7, no. 2 (1996): 219–46. http://dx.doi.org/10.1006/mare.1996.0013.

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Wati, Azmida, Mellya Embun Baining, and Mohammad Orinaldi. "ANALISIS PERHITUNGAN BIAYA PRODUKSI DALAM PENETAPAN HARGA POKOK PENJUALAN PADA USAHA PENGELOLAAN ES TEBU DI KECAMATAN TELANAIPURA KOTA JAMBI." Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi 2, no. 2 (2022): 90–96. http://dx.doi.org/10.55606/jurimea.v2i2.151.

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koABSTRACTThe purpose of this study was to find out how to calculate the cost of sugar cane traders in Telanaipura District, Jambi City. The type of research used was qualitative research, while the data collection techniques used in this study were interviews and documentation. In determining the cost of production, two methods can be used, namely the full costing method and the variable costing method. Based on the results of the study, it can be concluded that the strategy used by traders, namely cost calculation and pricing is still using a simple method, not using the full costing method

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Michalski, Dariusz. "THE INITIAL STAGE OF THE KAIZEN COSTING IN PRODUCTION COMPANY. CASE STUDY." Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 21, no. 3 (2020): 27–39. http://dx.doi.org/10.5604/01.3001.0014.4506.

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The objective of the paper is to analyze the initial stage of the application of the kaizen costing techniques in the production company and to evaluate the results of kaizen costing implementation in FMCG company. The author’s main aspiration is to present the benefits of using the kaizen and kaizen costing as low cost concepts to systematic reduction of the unnecessary costs in the company. In order to achieve these goals, author examined examples of kaizens in the enterprise and the way of settlement of their economic results.

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Safiara Aura Nadifatus Solikhah, Eni Srihastuti, and Agus Athori. "Analisis Cost Structure Dengan Metode Variable Costing Guna Meningkatkan Laba Studi Kasus Di Rumah Sakit Swasta Di Jawa Timur." Akuntansi 3, no. 1 (2024): 70–81. http://dx.doi.org/10.55606/akuntansi.v3i1.1465.

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Cost Structure consists of fixed costs and variable costs in producing hospital services. Variable costing is a strategic method used to classify hospital costs. The research aims to analyze the cost structure using the variable costing method in increasing profits of private hospitals in East Java, with financial data for 2022. This research is limited to cost structure analysis using the variable costing method in private hospitals in East Java. This research uses data secondary in the form of cost and profit and loss reports from private hospitals in East Java in 2022. Data collection techn

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Teoh Choon Hung and Jaya Kumar Shanmugam. "The Relevance of Standard Costing and Variance Analysis in Global Industries Today." East Asian Journal of Multidisciplinary Research 2, no. 2 (2023): 525–42. http://dx.doi.org/10.55927/eajmr.v2i2.2840.

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Standard Costing and variance analysis are a set of management accounting tools that assist industries in controlling the cost of production. It involved the establishment of a cost standard that is required, and the standard cost was applied for comparison to the product’s actual cost. This article aimed to critically explore and assess the applicability of using standard costing and variance analysis as management accounting tools in today's varied worldwide industries. By compiling the findings from various scholars and researchers, this article primarily examines what standard costing meth

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Suhad Abdul Meer Kadhim, Fatimah Flayyih Oudah, and Nihro Jabal Afloogee. "Improving Product Quality Under the Integrated Relationship Between Attribute Based Costing and Process Reengineering Techniques: A Review Article." International Journal of Economics, Management and Accounting 2, no. 2 (2025): 378–86. https://doi.org/10.61132/ijema.v2i2.645.

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As a result of rapid technological progress, increased competition, and the global opening of markets, local markets have been flooded with a large number of foreign products of superior quality compared to local products. This has exposed Iraqi economic units to numerous pressures for various reasons, most notably the high cost of their products and the low quality of their products. This requires these units to seek solutions that lead to the provision of a high-quality product capable of competing with foreign products in terms of price and quality, thereby achieving customer satisfaction.

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Morshed, Amer, and Abdulhadi Ramadan. "Qualitative Analysis of IAS 2 Capability for Handling the Financial Information Generated by Cost Techniques." International Journal of Financial Studies 11, no. 2 (2023): 67. http://dx.doi.org/10.3390/ijfs11020067.

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Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to the lack of precise instructions in the IAS 2 regarding cost–unit calculations. It was recommended that the IAS 2 should provide more examples or use the chamber of commerce as a source of information to clarify what should be considered as the product cost of storage expenses. This study supported previous findings that job order costing was use

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Joshi, Vidhi, and Shah Paresh. "Introduction of Strategic Cost Management for Instrumentation Industry." ECS Meeting Abstracts MA2022-01, no. 55 (2022): 2273. http://dx.doi.org/10.1149/ma2022-01552273mtgabs.

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In this paper Researchers discuss about the Strategic cost management and its various techniques of it. The basic aim of Strategic Cost Management (SCM) is to help the organisation to achieve the continuous advantages with the respect to cost reduction. Strategic Cost Management lays a greater focus on continuous improvement to deliver superior quality product to the customer’s and stake-holders over the long period of the time. In this paper Researchers discuss about the just-In-Time (JIT), Kaizen costing and Quality Costing of Strategic cost management. Nature of JIT, JIT Production, JIT Pur

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Kennedy, Tom, and John Affleck-Graves. "The Impact of Activity-Based Costing Techniques on Firm Performance." Journal of Management Accounting Research 13, no. 1 (2001): 19–45. http://dx.doi.org/10.2308/jmar.2001.13.1.19.

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Given the debate in both the professional and scholarly literature on the effectiveness of management accounting systems in the contemporary business environment, there is a need to understand more about the impact of activity-based costing (ABC). In this paper, we show that the choice of a management accounting system, such as ABC, may have a significant impact on firm value. Specifically, for a sample of U.K. firms, we show that firms adopting activity-based costing techniques outperform matched non-ABC firms by approximately 27 percent over the three years beginning on January 1 of the year

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Trinanda, Aprilia, Mursalin Mursalin, and Hendry Saladin. "Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Guna Penentuan Harga Jual Pokok Karet Pada PT Sampoerna Agro, Tbk Palembang." Jurnal Media Akuntansi (Mediasi) 6, no. 1 (2023): 56–65. http://dx.doi.org/10.31851/jmediasi.v6i1.13174.

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ABSTRACT The motivation of this study is to determine the estimated production costs by using a full costing strategy to determine the cost of goods sold elastic at PT Sampoerna Agro, Tbk Palembang. This examination is a kind of subjective illustrative investigative research. The types of information used in this exam are documentation and writing studies. The results showed that PT Sampoerna Agro, Tbk Palembang used full costing techniques in calculating production costs. The organization should include the devaluation cost of its manufacturing equipment in the production line character

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Neneng Sri Ningsih. "Analisis Perhitungan Harga Pokok Produksi Dengan Metode Activity Based Costing (ABC) Pada PT. Berkat Damai Abadi Medan." Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan 2, no. 2 (2023): 100–112. http://dx.doi.org/10.55606/jempper.v2i2.1410.

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This study aims to determine the calculation of the cost of production with the Activity Based Costing method at PT. Thanks to the Eternal Peace of Medan. The type of research used in this study is a qualitative research method. With data collection techniques, namely observation, interviews and documentation studies. The analysis technique used is descriptive data analysis technique using Activity Based Costing (ABC) method analysis. The research results show that the calculation of the cost of production at PT. Thanks to Damai Abadi Medan using the traditional method by adding up all fixed c

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Sutopo Sutopo. "PENENTUAN TARIF RAWAT INAP MENGGUNAKAN ACTIVITY BASED COSTING SYSTEM (STUDI KASUS RUMAH SAKIT DI SIDOARJO)." AKUNTANSI 45 3, no. 2 (2022): 48–55. http://dx.doi.org/10.30640/akuntansi45.v3i2.356.

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Determination of tariffs using an activity based costing system is a very important decision in the home. The purpose of this study is to determine the rate of inpatient services based on an activity based costing system that can be applied in hospitals so that accurate cost information can be achieved. Data collection techniques include observation, interviews, documentation. The results of this study indicate that the determination of rates with an activity based costing system is determined by several stages based on the activities used by each inpatient service so that it is an effective a

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Candrika, Dwi, and Iskandar Ali Alam. "Analysis Of The Application Of The Full Costing Method In Calculating The Cost Of Goods Produced (Cogs) Caftan For Determining Selling Prices." International Journal Of Education, Social Studies, And Management (IJESSM) 3, no. 3 (2024): 106–16. http://dx.doi.org/10.52121/ijessm.v3i3.200.

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This research was carried out to analyze the application of the full costing method in calculating the cost of produced (COGS) of caftans for determining selling prices. This research was carried out at the Viahijab Store using qualitative analysis techniques, where data has collected through interviews, observations, and literature studies. From the results of research that has carried out, the calculation of the cost of produced (COGS) and selling price using company calculations produces lower prices when compared to using the full costing method. Where the results of selling price calculat

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Saphira, Mia, Balqis Nurul Aisa, and Roni Yanto. "ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL (STUDI KASUS MEUBEL NAFIR DESIGN KUTA BADUNG BALI)." Accounting Journal of Ibrahimy (AJI) 1, no. 1 (2023): 31–43. http://dx.doi.org/10.35316/aji.v1i1.3628.

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This study aims (1) to describe the mechanism for calculating the cost of production at Furniture Nafir Design Kuta Badung (2) to describe the analysis of calculating the cost of production using the Job Order Costing method at Furniture Nafir Design Kuta Badung. The method that researchers used in data collection. the result of this field research which were not contaminated from the opinions or ideas of researchers include discussions on approaches and types of research, presence of researchers, research locations, data sources, data collection techniques, data analysis techniques, technique

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Fauzan, Ahmad, and Andi Irfan. "Analisis Perhitungan Harga Pokok Produksi Pada UMKM Dengan Menerapkan Metode Full Costing Dalam Menentukan Harga Jual (Studi Kasus Pada Usaha Tahu Bapak Suwardi)." Sharing: Journal of Islamic Economics Management and Business 3, no. 1 (2024): 50–60. https://doi.org/10.31004/sharing.v3i1.27483.

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The purpose of this research is to determine the determination of the cost of production at Mr Suwardi's Tofu Business before and after using the Full Costing method. The research method used is a descriptive method, namely a research method by collecting data that is appropriate to the actual situation, then the data is compiled, processed and analyzed to provide an overview of the existing problem. Primary data collection techniques were carried out by means of structured interviews and observations, secondary data collection techniques were carried out by means of literature study. The data

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Unsale, Jainuddin, Hustianto Sudarwadi, and Anik Wuriasih. "Analisis Penggunaan Activity Based Costing (ABC) dalam Menentukan Tarif Jasa Rawat Inap." Lensa Ekonomi 16, no. 02 (2023): 305. http://dx.doi.org/10.30862/lensa.v16i02.252.

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The hospital is one of the health services engaged in services. Hospitals in determining the cost of goods sometimes still use the traditional method. Where the preparation of this traditional cost of cost information presented still has a weakness that is distorted. The purpose of this study was to determine the rate of inpatient services using Activty Based Costing at the RS AL dr. Azhar Zahir Manokwari and find out the comparison of inpatient service rates that have RS AL dr. Azhar Zahir Manokwari uses it with Activity Based Costing. The analytical method used is descriptive qualitative met

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Quinn, Martin, Otman Elafi, and Mark Mulgrew. "Reasons for not changing to activity-based costing: a survey of Irish firms." PSU Research Review 1, no. 1 (2017): 63–70. http://dx.doi.org/10.1108/prr-12-2016-0017.

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Purpose This paper aims to report on a survey of medium and large Irish firms to ascertain reasons for not changing to more advanced costing techniques, namely, activity-based costing (ABC). Developments in technology and recent poor economic conditions would suggest that the technique could be adopted more by firms, as they make increased efforts to keep costs under control. Design/methodology/approach A survey instrument was used to gather data drawing from the top 1,000 Irish firms. From a useable population of 821 organisations, a response rate of 20.75 per cent was achieved. Findings Find

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Fernie, John, Paul Freathy, and Ee-Leng Tan. "Logistics Costing Techniques and their Application to a Singaporean Wholesaler." International Journal of Logistics Research and Applications 4, no. 1 (2001): 117–31. http://dx.doi.org/10.1080/13675560110038103.

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Bright, J., R. E. Davies, C. A. Downes, and R. C. Sweeting. "The deployment of costing techniques and practices: a UK study." Management Accounting Research 3, no. 3 (1992): 201–11. http://dx.doi.org/10.1016/s1044-5005(92)70011-0.

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Sidorova, Marina, Karen McBride, and Dmitry Nazarov. "Nothing is Standard: The Transformation of Standard Costing Under State Policy in the USSR (1929–1934)." Accounting Historians Journal 48, no. 1 (2021): 47–64. http://dx.doi.org/10.2308/aahj-18-020.

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ABSTRACT In the 1930s, active industrialization of the economy in the USSR was impossible without using modern management techniques and accounting methods. To increase the manageability of industrial enterprises, attempts to introduce standard costing, imported from the United States, were undertaken. Previously called progressive and useful, after the policy of the Communist Party changed, standard costing was identified as a calculative technique that did not correspond to the goals of the socialist state. Soviet researchers formulated the principles of normative cost accounting, based on s

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Cunha Callado, Antônio André, Aldo Leonardo Cunha Callado, and Emanoel Truta Do Bomfim. "Target Costing in Micro and Small Companies from The IT Sector." Revista Evidenciação Contábil & Finanças 8, no. 3 (2020): 125–41. http://dx.doi.org/10.22478/ufpb.2318-1001.2020v8n3.50245.

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This paper aimed to identify aspects of target costing within micro and small businesses in the IT sector. Data collection was made through the application of a structured questionnaire containing questions related to the level of adoption of principles associated with target costing by fourteen companies from the IT sector located in Campina Grande/PB, Brazil. Spearman correlation coefficient was used to test the statistical significance of relations between the profile of managers and aspects related to the organizational strategy. The results pointed out that manager's profile seems to infl

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Umа, Аmаliа Rejeki M., Sabra B. Wahab Thalib, and Falentina Lucia Banda. "ANALISIS PERHITUNGAN HARGA POKOK PRODUK MEUBEL MENGGUNAKAN METODE VARIABLE COSTING DALAM MENENTUKAN HARGA JUAL PADA UD. JATI FLORES." Jurnal Riset Ilmu Akuntansi 5, no. 1 (2024): 36–45. http://dx.doi.org/10.37478/jria.v5i1.3918.

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This research aims to determine the calculation of the cost of furniture products in determining the selling price at UD Jati Flores. To find out the difference in calculating the cost of production according to UD Jati Flores and using the variable costing method. The data collection techniques used were observation, interviews, documentation and literature study. The data analysis technique used in this research is quantitative data analysis. The results of the research show that there is a difference in the calculation of the product cost and selling price between UD Jati Flores and the var

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Diwan, Sinan, and Smansaf Alam. "Smart health costing system." Wasit Journal of Computer and Mathematics Science 1, no. 3 (2022): 70–75. http://dx.doi.org/10.31185/wjcm.63.

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Smart Health Costing provides the benefits of streamlined operations, improved management and control, superior patient care, strict cost control and improved productivity. HMS is powerful, flexible and easy to use and has been designed and developed to deliver real, conceivable benefits to hospitals. Most importantly, it is backed by reliable and dependable support. The Hospital Management System project is based on database, oriented and networking techniques. Because there are many areas where we keep records in the database we use SQL SERVER which is one of the best and easiest software to

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Fadhila, Novi, and Chintya Maramis. "PENENTUAN TARIF JASA RAWAT INAP MENGGUNAKAN METODE ACTIVITY BASED COSTING." LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) 3, no. 3 (2020): 216–29. http://dx.doi.org/10.30596/liabilities.v3i3.6391.

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The calculation method in determining the rate of inpatient hospital services is very important. If the inpatient rate calculation method used is not suitable to be applied, there will be cost distortion. Cost distortion occurs due to inaccuracies in costing, so that it will result in errors in determining costs and making decisions. The purpose of this research is to find out how to determine inpatient service rates using activity based costing and to see the magnitude of the comparison of inpatient service rates with traditional systems and activity based costing at Muhammadiyah Hospital of

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Ammi Nadira, Daffa Aqila, Jawoto Nusantoro, and Elmira Febri Darmayanti. "Analisis Perhitungan Biaya Produksi Menggunakan Metode Full Costing Sebagai Dasar Penentuan Harga Jual Produk." Expensive: Jurnal Akuntansi dan Keuangan 4, no. 1 (2025): 44–53. https://doi.org/10.24127/exclusive.v4i1.8389.

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This research aims to analyze the calculation of production costs using the full costing method as a basis for determining product selling prices at the "Kaya Rasa" Fish Crackers Factory in Tunggal Warga Village, Banjar Agung District, Tulang Bawang Regency. The research method used is a descriptive method with a qualitative approach. The object of this research is the "Rich Taste" Fish Crackers Factory. The type of data in this research is qualitative data and the data source in this research is primary data. Data collection techniques in this research are observation, interviews and document

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Firdaus, Evan, and Dady Nurpadi. "Penerapan Activity Based Costing Dalam Penentuan Harga Kamar Rawat Inap (Studi Empiris Di RSUD Sumedang)." Jurnal Co Management 3, no. 1 (2020): 433–40. http://dx.doi.org/10.32670/comanagement.v3i1.195.

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Activity Based Costing is an appropriate method in calculating basic costs. The benefits of Activity Based Costing are as a method or cost control system that tracks various activities that occur. Activity Based Costing is a system of cost calculation approaches based on activities in the company. Cost drivers used in this study as a cost grouping are the number of inpatient days, the number of inpatients, and the floor area of the room. This study uses a comparative approach between conventional methods and Activity Based Costing methods. This research instrument uses observation, interview

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Kinsella, Steven M. "Activity-Based Costing: Does it Warrant Inclusion in a Guide to the Project Management Body of Knowledge (PMBOK® Guide)?" Project Management Journal 33, no. 2 (2002): 49–56. http://dx.doi.org/10.1177/875697280203300207.

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Profit is a critical consideration in project selection. Using traditional cost-accounting techniques standardized during the Industrial Age, estimators and accountants determine project costs. Those techniques result in costs that are substantially different from costs calculated using activity-based costing (ABC). Knowledge of ABC principles is important for project managers because it offers an alternative costing methodology that allocates costs through a cause-and-effect relationship that is more appropriate for today's operating methods. This paper reviews cost determination methods incl

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