Journal articles: 'Methods of costing'

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Grlfflth, Jackl. "Costing Methods." Physiotherapy 77, no. 3 (March 1991): 187. http://dx.doi.org/10.1016/s0031-9406(10)61705-1.

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Wang, H., E. Aas, E. Roman, and A. Smith. "Comparison Of Different Costing Methods." Value in Health 18, no. 7 (November 2015): A687. http://dx.doi.org/10.1016/j.jval.2015.09.2544.

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Horton, Susan, and Sumit Gupta. "Costing Methods Applied to Cancer." Journal of Global Oncology, no. 5 (December 2019): 1–3. http://dx.doi.org/10.1200/jgo.19.00222.

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HUNDAL, M. S. "Product Costing: A Comparison of Conventional and Activity-based Costing Methods." Journal of Engineering Design 8, no. 1 (March 1997): 91–103. http://dx.doi.org/10.1080/09544829708907954.

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Rahman, F., S. J. Seung, S. Y. Cheng, H. Saherawala, C. C. Earle, and N. Mittmann. "Radiation costing methods: a systematic review." Current Oncology 23, no. 4 (August 8, 2016): 392. http://dx.doi.org/10.3747/co.23.3073.

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ObjectiveCosts for radiation therapy (rt) and the methods used to cost rt are highly diverse across the literature. To date, no study has compared various costing methods in detail. Our objective was to perform a thorough review of the radiation costing literature to identify sources of costs and methods used.Methods A systematic review of Ovid medline, Ovid oldmedline, embase, Ovid HealthStar, and EconLit from 2005 to 23 March 2015 used search terms such as “radiation,” “radiotherapy,” “neoplasm,” “cost,” “ cost analysis,” and “cost benefit analysis” to locate relevant articles. Original papers were reviewed for detailed costing methods. Cost sources and methods were extracted for papers investigating rt modalities, including three-dimensional conformal rt (3D-crt), intensity-modulated rt (imrt), stereotactic body rt (sbrt), and brachytherapy (bt). All costs were translated into 2014 U.S. dollars.Results Most of the studies (91%) reported in the 33 articles retrieved provided rt costs from the health system perspective. The cost of rt ranged from US$2,687.87 to US$111,900.60 per treatment for imrt, followed by US$5,583.28 to US$90,055 for 3D-crt, US$10,544.22 to US$78,667.40 for bt, and US$6,520.58 to US$19,602.68 for sbrt. Cost drivers were professional or personnel costs and the cost of rt treatment. Most studies did not address the cost of rt equipment (85%) and institutional or facility costs (66%).Conclusions Costing methods and sources were widely variable across studies, highlighting the need for consistency in the reporting of rt costs. More work to promote comparability and consistency across studies is needed.

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Popesko, Boris. "Costing Methods Utilization in Czech Enterprises." International Journal of Entrepreneurial Knowledge 1, no. 1 (December 1, 2013): 38. http://dx.doi.org/10.15759/ijek/2013/v1i1/53755.

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Nunes, Sheila Elke Araujo, Ruth Minamisava, Maria Aparecida da Silva Vieira, Alexander Itria, Vicente Porfirio Pessoa Junior, Ana Lúcia Sampaio Sgambatti de Andrade, and Cristiana Maria Toscano. "Hospitalization costs of severe bacterial pneumonia in children: comparative analysis considering different costing methods." Einstein (São Paulo) 15, no. 2 (June 2017): 212–19. http://dx.doi.org/10.1590/s1679-45082017gs3855.

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ABSTRACT Objective To determine and compare hospitalization costs of bacterial community-acquired pneumonia cases via different costing methods under the Brazilian Public Unified Health System perspective. Methods Cost-of-illness study based on primary data collected from a sample of 59 children aged between 28 days and 35 months and hospitalized due to bacterial pneumonia. Direct medical and non-medical costs were considered and three costing methods employed: micro-costing based on medical record review, micro-costing based on therapeutic guidelines and gross-costing based on the Brazilian Public Unified Health System reimbursement rates. Costs estimates obtained via different methods were compared using the Friedman test. Results Cost estimates of inpatient cases of severe pneumonia amounted to R$ 780,70/$Int. 858.7 (medical record review), R$ 641,90/$Int. 706.90 (therapeutic guidelines) and R$ 594,80/$Int. 654.28 (Brazilian Public Unified Health System reimbursement rates). Costs estimated via micro-costing (medical record review or therapeutic guidelines) did not differ significantly (p=0.405), while estimates based on reimbursement rates were significantly lower compared to estimates based on therapeutic guidelines (p<0.001) or record review (p=0.006). Conclusion Brazilian Public Unified Health System costs estimated via different costing methods differ significantly, with gross-costing yielding lower cost estimates. Given costs estimated by different micro-costing methods are similar and costing methods based on therapeutic guidelines are easier to apply and less expensive, this method may be a valuable alternative for estimation of hospitalization costs of bacterial community-acquired pneumonia in children.

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Bariyah, Binti Ro’isatul, and Hwihanus Hwihanus. "PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA PENGRAJIN SANDAL DESA BERBEK)." JEA17: Jurnal Ekonomi Akuntansi 5, no. 2 (October 28, 2020): 77–88. http://dx.doi.org/10.30996/jea17.v5i2.4280.

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ABSTRACTThis study aims to determine how to apply the calculation of activity based costing in determining the cost of goods manufactured and how to compare the cost of goods manufactured using traditional methods and activity based costing methods. This study used descriptive qualitative method. The data used are qualitative data in the form of company identity and quantitative data related to the company's production costs. Data collection was carried out by observation and interviews.The results showed the calculation of the cost of goods manufactured at UD. Karimunjawa Perkasa with the traditional method compared to the activity based costng method gives lower results for the mountain slop sandals and mountain slop sandals, while for the flat sandals gives a greater result. This is due to the calculation of the cost of goods manufactured by the traditional method using one cost driver while the activity based costing method uses more than one cost driver. Charging using activity based costing makes the calculation of the cost of goods manufactured more accurate, thus helping management in making decisions and determining the selling price

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Jacobs, Philip, and John Bachynsky. "Costing Methods in the Canadian Literature on the Economic Evaluation of Health Care: A Survey and Assessment." International Journal of Technology Assessment in Health Care 12, no. 4 (1996): 721–34. http://dx.doi.org/10.1017/s0266462300011004.

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AbstractWe reviewed the Canadian literature on cost-effectiveness from 1980–1995 with regard to costing methodologies. We abstracted each study using a list of data elements that describe costing methodology, and evaluated costing methodologies in the light of biases in costing methods, site, and case-mix selection.

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Gregorio, Leandro Torres Di, and Carlos Alberto Pereira Soares. "Comparison between the Mix-Based Costing and the Activity-Based Costing Methods in the Costing of Construction Projects." Journal of Cost Analysis and Parametrics 6, no. 2 (July 2013): 77–95. http://dx.doi.org/10.1080/1941658x.2013.843418.

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Sathaye, Jayant, and P. R. Shukla. "Methods and Models for Costing Carbon Mitigation." Annual Review of Environment and Resources 38, no. 1 (October 17, 2013): 137–68. http://dx.doi.org/10.1146/annurev-environ-083111-092115.

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Briciu, Sorin, Sorinel Căpuşneanu, and Dan Topor. "Developments on SWOT analysis for costing methods." International Journal of Academic Research 4, no. 4 (September 4, 2012): 145–53. http://dx.doi.org/10.7813/2075-4124.2012/4-4/b.21.

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Lipscomb, Joseph, K. Robin Yabroff, Martin L. Brown, William Lawrence, and Paul G. Barnett. "Health Care Costing: Data, Methods, Current Applications." Medical Care 47, Supplement (July 2009): S1—S6. http://dx.doi.org/10.1097/mlr.0b013e3181a7e401.

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Dynowska, Joanna, and Henryk Lelusz. "Product Costing and Pricing Methods Applied by Enterprises within the Warmińsko-Mazurskie Voivodship." Olsztyn Economic Journal 8, no. 3 (December 9, 2013): 221–33. http://dx.doi.org/10.31648/oej.3232.

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Cost is one of the main criteria of the assessment activities of the company, hence the issue of control, ways to reduce and manage costs occupies an important place in the management of business entities and constitutes the focus of managers. The main aim of this paper was to determine the methods of costing used by the surveyed enterprises in the region of Warmia and Mazury. The paper also examines the methods of product pricing. The research, which is based on responses from 169 companies with at least 50 employees, confirms that the application of specific costing methods depends on the type of production, the volume of production, and the organisation of the business processes. The most widely used methods were simple division based costing (23.7% of surveyed companies) and equivalence number based costing (11.2%). The research also revealed that over 14% of the surveyed companies did not use any calculation of costs, whereas pricing decisions were usually (72.8%) based on a cost formula.

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Ellis, Fitri N. S., Troice E. Siahaya, and Mersiana Sahureka. "ANALISYS PRODUCTION COST of SAWMILL ON THE PT KATINGAN TIMBER CELEBES IN WAMLANA VILLAGE BURU REGENCY." JURNAL HUTAN PULAU-PULAU KECIL 4, no. 1 (April 1, 2020): 64–79. http://dx.doi.org/10.30598/jhppk.2020.4.1.64.

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The objective of this study was to find out components of production cost and analyzing the cost of production materials which used full costing method and variable costing method. This research was conducted at October 2019 on PT. Katingan Timber Celebes Wamlana Village, Fenaleisela Subdistrict, Buru Regency. The company is a buried sawmill industry at Buru Island when has a primary industrial license for timber. Research data were collected by observation, documentation and interview methods, and then analyzed by full costing and variable costing methods. The result showed that the components of production cost consist of raw materials cost, direct labor cost used fixed factory overhead cost and variable factory overhead cost. The cost of production used costing method have value of Rp.5.120.341.644,- more higher compered to variable costing is Rp.4.542.320.899,- the difference value of the cost of production due to full costing methods which imposes the fixed overhead cost and the variable overhead cost, that the cost of production is higher than with variable costing methods which imposes by factory overhead cost.

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Liapis, Konstantinos J., and Dimitrios D. Kantianis. "Depreciation Methods and Life-cycle Costing (LCC) Methodology." Procedia Economics and Finance 19 (2015): 314–24. http://dx.doi.org/10.1016/s2212-5671(15)00032-5.

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Esculier, Guy G. "Using improper costing methods may lead to losses." TQM Magazine 9, no. 3 (June 1997): 228–30. http://dx.doi.org/10.1108/09544789710169028.

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Balasubramanian, R., P. Mohan, and K. S. P. Rao. "New Fourier methods for generation system production costing." IEE Proceedings C Generation, Transmission and Distribution 138, no. 4 (1991): 384. http://dx.doi.org/10.1049/ip-c.1991.0048.

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Mayer, S., N. Kiss, A. Laszewska, and J. Simon. "Health Economic Costing Methods and Reporting in Austria." Value in Health 19, no. 7 (November 2016): A363. http://dx.doi.org/10.1016/j.jval.2016.09.097.

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Hewitt, Geoff F., and Simon J. Pugh. "Approximate Design and Costing Methods for Heat Exchangers." Heat Transfer Engineering 28, no. 2 (February 2007): 76–86. http://dx.doi.org/10.1080/01457630601023229.

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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 (September 15, 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, activity-based costing, sensitivity analysis, JIT-costing, kaizen costing, activity-based cost management, value-chain analysis. The aim of the article is the establishment relevance of costing methods with the key concepts of operations management companies.

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Kont, Kate-Riin, and Signe Jantson. "Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?" Evidence Based Library and Information Practice 6, no. 4 (December 15, 2011): 107. http://dx.doi.org/10.18438/b8gg8z.

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Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of both methods to determine which of these two is suitable for application in university libraries. Methods – This paper reviews and summarizes the literature on cost accounting and costing practices of university libraries. A brief overview of the history of cost accounting, costing, and time and motion studies in libraries is also provided. The ABC and the TDABC method, designed as a revised and easier version of the ABC by Kaplan and Anderson (Kaplan & Anderson 2004) at the beginning of the 21st century, as well as the adoption and adaptation of these methods by university libraries are described, and their strengths and weaknesses, as well as their suitability for university libraries, are analyzed. Results – Cost accounting and costing studies in libraries have a long history, the first of these dating back to 1877. The development of cost accounting and time and motion studies can be seen as a natural evolution of techniques which were created to solve management problems. The ABC method is the best-known management accounting innovation of the last 20 years, and is already widely used in university libraries around the world. However, setting up an ABC system can be very costly, and the system needs to be regularly updated, which further increases its costs. The TDABC system can not only be implemented more quickly (and thus more cheaply), but also can be updated more easily than the traditional ABC, which makes the TDABC the more suitable method for university libraries. Conclusion – Both methods are suitable for university libraries. However, the ABC method can only be implemented in collaboration with an accounting department. The TDABC method can be tested and implemented by separate departments, and thus can contribute to the provision of better and more effective library services at lower costs. However, the involvement of experts in costing and accounting is recommended.

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Soleas, I., N. Ferko, H. Cheng, JW Clymer, JF Amaral, and C. Cameron. "Methods For Synthesizing Costing Data: An Illustrative Example And Conceptual Methods Framework." Value in Health 19, no. 3 (May 2016): A108. http://dx.doi.org/10.1016/j.jval.2016.03.1701.

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Alexandro, Rinto, and Tonich Uda. "Metode Perhitungan Harga Pokok Produksi Tahu pada UKM Krisna Karya Mulya di Palangka Raya." Jurnal Ilmiah Akuntansi dan Humanika 10, no. 2 (August 31, 2020): 195. http://dx.doi.org/10.23887/jiah.v10i2.25263.

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This research was conducted at Krisna Karya Mulya UKM in Panarung Palangka Raya City, the purpose of this study was to find out the method of calculating the cost of tofu production at Krisna Karya Mulya UKM in Palangka Raya. This research uses quantitative methods. The results showed that the use of the variable costing method in Krisna Karya Mulya UKM turned out to be cheaper or significant compared to using the full costing method because in the variable costing method a profit calculation was greater than the value. Meanwhile, the results of tofu production calculation in UKM Krisna Karya Mulya if using the full costing method will be greater or experience a significant increase when compared to the calculation of the variable costing method. This means that the use of variable costing methods in tofu production businesses in Krisna Karya Mulya SMEs is not appropriate because in the variable costing method the amount of overhead depreciation costs is not counted, so there are costs that should appear in the production process but become unidentified.

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Oduyemi, Olufolahan, Michael Okoroh, and Oluwaseun Samuel Fajana. "Risk assessment methods for life cycle costing in buildings." Sustainable buildings 1 (2016): 3. http://dx.doi.org/10.1051/sbuild/2016005.

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Sherman, Jodi D., Lewis A. Raibley, and Matthew J. Eckelman. "Life Cycle Assessment and Costing Methods for Device Procurement." Anesthesia & Analgesia 127, no. 2 (August 2018): 434–43. http://dx.doi.org/10.1213/ane.0000000000002683.

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NACHTMANN, HEATHER, and KIM LASCOLA NEEDY. "METHODS FOR HANDLING UNCERTAINTY IN ACTIVITY BASED COSTING SYSTEMS." Engineering Economist 48, no. 3 (January 2003): 259–82. http://dx.doi.org/10.1080/00137910308965065.

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MOSKWA-BĘCZKOWSKA, Daria. "The concept of implementing the activitybased costing in multi-assortment manufacturing enterprise – theoretical aspects (part 1)." Scientific Papers of Silesian University of Technology. Organization and Management Series 2020, no. 146 (2020): 295–303. http://dx.doi.org/10.29119/1641-3466.2020.146.22.

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Purpose: The main objective of the article 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. However, due to the publishing requirements, the article was divided into two parts – the first one describes the theoretical approach to the problem and the second one presents the case study. Therefore, the aim of this part of the considerations is to present the shortcomings of traditional methods of unit cost calculation in the light of the literature on the subject and to present the main assumptions and calculation procedures of the concept of activity-based costing. Design/methodology/approach: The main research methods used in this part of the considerations are: analysis of the literature on the subject and inference. Findings: The result of the research is the conclusion that the traditional methods of unit cost calculation, i.e. full costing and variable costing, are insufficient for effective cost management in the company. Originality/value: This part of the analysis presents in a synthetic way the identified main disadvantages of traditional unit costing methods. An alternative solution to the discussed problem was also presented here, i.e. the change of the applied costing system into an activity based costing system – analyzing its assumptions and calculation procedures. This 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.

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Fałat, Kamila. "The Differences Between a Standard Costing and Normal Costing Method of Manufacturing Operating Income Calculation Caused by the Implementation of a New Integrated Information System." Folia Oeconomica Stetinensia 20, no. 2 (December 1, 2020): 95–113. http://dx.doi.org/10.2478/foli-2020-0038.

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Abstract Research background: When a company changes a few separated information systems into one integrated information system there can appear the obligation of costing method change. It happens especially when the company is a part of an international manufacturing corporation. Purpose: The main goal of the paper is to compare two methods of manufacturing operating income calculation and data presentation when a company changes a costing method from normal costing to standard costing. Research methodology: In the paper for this research comparative analysis was used between two methods of manufacturing operating income calculation. In the first method manufacturing operating income is the difference between revenues from manufacturing operations and the costs of goods manufactured. In the second one manufacturing operating income is calculated as a sum of production variances, purchase price variances, currency variances and inventory adjustments. Pearson’s correlation coefficients for pairs of variables were calculated in both of the costing methods. A comparative analysis was done on the basis of a case study executed in a big international wholesaler. The company is a member of an international manufacturing corporation. Results: The same manufacturing operating incomes were obtained in both methods. The absolute values of Pearson’s correlation coefficients were similar in normal and standard costing, but they differ in directions. Novelty: In standard costing manufacturing operating income is calculated as a sum of various types of variances. They are calculated as deviations from standard costs. It enables the easier identification of impacting a company’s results factors.

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Čečević, Bojana Novićević, Ljilja Antić, and Kristina Spasić. "Cost Accounting and Performance Measurement With the Purpose of Increasing the Competitiveness of Sports Organizations." Economic Themes 58, no. 2 (June 1, 2020): 235–53. http://dx.doi.org/10.2478/ethemes-2020-0014.

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AbstractDynamic business environment, rise in the share of overheads in total costs, strong competition on the global market and numerous other challenges that organizations are facing have imposed the need to reexamine the existing, design new costing methods and apply more appropriate management tools to improve management information basis, maintain and improve competitive advantage. In addition to traditional costing methods, organizations apply the methods adapted to the changing business environment, such as Activity-Based Costing (ABC). The positive experiences of manufacturing organizations which apply activity-based costing have led to the expansion of ABC application among service organizations. Changes in cost accounting are in line with changes in performance measurement systems, all for the purpose of improving the functioning of organizations and successfully responding to the demands of a changing business environment. The paper analyzes the possibility of applying activity-based costing and Balanced Scorecard in sports organizations that provide a large number of specific services.

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Alborov, Rolan, Ekaterina Mosunova, and Oksana Zlobina. "Development of methods for accounting costs and evaluation of products in organizations of pond fishing." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 7 (July 1, 2020): 25–35. http://dx.doi.org/10.33920/sel-11-2007-02.

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Pond fish farming is of great importance in meeting the needs of the population with fresh fish, that is, food independence and security. Therefore, the issues of accounting for production costs and evaluating fish production in the system for managing the effectiveness of pond fish farming development are becoming relevant in modern conditions. In this regard, substantiated the provisions that determine the organizational and methodological aspects of accounting and evaluation support for the management of fish farming production. Technological redistribution is defined as objects of cost accounting and output of pond fish farming products. A model is proposed for organizing an alternate cost accounting method, which are grouped in relation to the volume of production and costing items. Costing units and costing objects in pond fish farming have been established. Methods have been developed for determining the cost and fair value of the relevant types of fish farming products, as well as methods for accounting for costs and output in pond fish farming.

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Tamulevičienė, Daiva, Jonas Mackevičius, and Lionius Gaižauskas. "Methodology of applying standard costing and normative methods in manufacturing enterprises." Buhalterinės apskaitos teorija ir praktika 21 (June 25, 2020): 4. http://dx.doi.org/10.15388/batp.2020.19.

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Appropriate choice of the production cost calculation methods helps not only to estimate the production cost correctly, but also to correctly determine prices of products as well as their profit and profitability, draw up budgets, control expenses, make operational and prospective management decisions. The article analyses effective standard costing and normative methods that are still seldom applied in Lithuanian enterprises. A brief history of how the methods were created is provided. The advantages and aims as well as their similarities and differences are analysed. A methodology of applying standard costing and normative methods in manufacturing enterprises was prepared. Application of these methodologies is going to help managers and accountants to introduce the methods easier and at a lower cost.

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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 (December 31, 2015): 28. http://dx.doi.org/10.32400/ja.10522.4.2.2015.28-40.

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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

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Faishal, Fahmi Hikmah, Heni Mulyani, and Leni Yulianti. "Analisis Penerapan Metode Activity Based Costing dalam Menentukan Harga Sewa Kamar Hotel." JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN 6, no. 2 (July 20, 2018): 93. http://dx.doi.org/10.17509/jpak.v6i2.15918.

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Abstract.This study aims to find out how the application of hotel room rental prices by using activity based costing at de’Kayakini Bandung hotels. This study uses descriptive research methods. Descriptive research to determine the difference in activity based costing methods with traditional methods. In this study there is only one type of variable used, namely rent. The rental price is the amount of money that will be paid for something to be received, the rental price in this study is the selling price. The data sources used in this study are secondary data sources. Secondary data is obtained from Hotel De’Kayakini in the form of hotel cost reports. The results of the study show that from the calculation of the cost of rooms using the activity based costing method, the lower cost of goods is obtained compared to the traditional cost accounting method.Keywords. activity based costing; room rental prices AbstrakPenelitian ini bertujuan untuk untuk mengetahui bagaimana penerapan harga sewa kamar hotel dengan menggunakan activity based costing pada hotel de’Kayakini Bandung. Penelitian ini menggunakan metode penelitian deskriptif. Penelitian deskriptif untuk mengetahui perbedaan metode activity based costing dengan metode tradisional. Dalam penelitian ini terdapat hanya satu jenis variabel yang digunakan yaitu harga sewa. Harga sewa adalah sejumlah uang yang akan dibayarkan untuk sesuatu hal yang akan diterima, harga sewa dalam penelitian ini adalah harga jual. Sumber data yang digunakan dalam penelitian ini, merupakan sumber data sekunder. Data sekunder didapatkan dari Hotel De’Kayakini berupa laporan biaya hotel. Hasil penelitian menunjukkan bahwa dari perhitungan harga pokok kamar dengan menggunakan metode activity based costing diperoleh harga pokok yang lebih rendah dibandingkan dengan metode traditional cost accounting.Kata kunci. activity based costing; harga sewa kamar

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Nia Agustin Pratama and Teguh Purwanto. "ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA." Journal of Sustainability Bussiness Research (JSBR) 1, no. 1 (December 28, 2020): 212–18. http://dx.doi.org/10.36456/jsbr.v1i1.2995.

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With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.

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Nafisah, Nailatun, A. Manaf Dientri, Novi Darmayanti, Wahyu Winarno, and Hairudin Hairudin. "ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PRODUK." J-MACC : Journal of Management and Accounting 4, no. 1 (April 30, 2021): 1–15. http://dx.doi.org/10.52166/j-macc.v4i1.2400.

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The calculation of the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is to determine the selling price of the product. There are two methods in determining the cost of production, namely the full costing method and the variable costing method. The purpose of this study is to find out how to calculate the cost of production using the full costing method and variable costing to determine the selling price on CV Starnine. The method in this research is quantitative descriptive method. The research data collection technique is by observation, interview and documentation. The results showed that there were weaknesses in the calculation of the company's cost of production. Based on the comparison between the full costing method and the variable costing method of the company's cost of production, the cost of production according to the full costing method has a nominal value that is higher than the variable costing method. This is because in the calculation of the cost of production the full costing method takes into account all costs incurred by the company while producing both variable and fixed products.

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Adam, Taghreed, David B. Evans, and Marc A. Koopmanschap. "COST-EFFECTIVENESS ANALYSIS: CAN WE REDUCE VARIABILITY IN COSTING METHODS?" International Journal of Technology Assessment in Health Care 19, no. 2 (April 2003): 407–20. http://dx.doi.org/10.1017/s0266462303000369.

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Objectives: The need for consistency and standardization of methods for economic appraisals has been recognized for some time and has led to the development of several sets of guidelines for economic evaluations and for costs. Despite this, considerable diversity is still apparent in applied studies. Some of these diversities might be defensible, and some might not. The objectives of this study are to explore sources of variations in the methods used in applied studies and to discuss the nature of these variations and the possibility of reducing some of them.Methods: We first use a systematic approach to identify the major sources of variation in costing methods used in applied economic evaluations. We then compare the methods used with the recommendations made in available guidelines.Results: Four possible sources of variation are identified. The first is where guidelines do not agree in their recommendations; therefore, it is not surprising that applied studies use different methods. The second is where guidelines agree in principle but provide little detail on how to comply with their recommendations; and the third is where a particular methodological issue is not discussed in guidelines. The fourth reason is simply lack of compliance with accepted guidelines.Conclusions: Variability in costing methods used in applied studies raises questions about the validity of their results and makes it difficult to compare the results of different studies. We discuss the implications for the transferability and generalizability of results and suggest ways to minimize the variability in the methods so that the results of costing studies and economic evaluations can be of more value to policy-makers.

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Tsatsaronis, G., L. Lin, and J. Pisa. "Exergy Costing in Exergoeconomics." Journal of Energy Resources Technology 115, no. 1 (March 1, 1993): 9–16. http://dx.doi.org/10.1115/1.2905974.

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Existing methods of exergoeconomic analysis and optimization of energy systems operate with single average or marginal cost values per exergy unit for each material stream in the system being considered. These costs do not contain detailed information on (a) how much exergy, and (b) at what cost each exergy unit was supplied to the stream in the upstream processes. The cost of supplying exergy, however, might vary significantly from one process step to the other. Knowledge of the exergy addition and the corresponding cost at each previous step can be used to improve the costing process. This paper presents a new approach to exergy costing in exergoeconomics. The monetary flow rate associated with the thermal, mechanical and chemical exergy of a material stream at a given state is calculated by considering the complete previous history of supplying and removing units of the corresponding exergy form to and from the stream being considered. When exergy is supplied to a stream, the cost of adding each exergy unit to the stream is calculated using the cost of product exergy unit for the process or device in which the exergy addition occurs. When the stream being considered supplies exergy to another exergy carrier, the last-in-first-out (LIFO) principle of accounting is used for the spent exergy units to calculate the cost of exergy supply to the carrier. The new approach eliminates the need for auxiliary assumptions in the exergoeconomic analysis of energy systems and improves the fairness of the costing process by taking a closer look at both the cost-formation and the monetary-value-use processes. This closer look mainly includes the simultaneous consideration of the exergy and the corresponding monetary values added to or removed from a material stream in each process step. In general, the analysis becomes more complex when the new approach is used instead of the previous exergoeconomic methods. The benefits of using the new approach, however, significantly outweigh the increased efforts. The new approach, combined with some other recent developments, makes exergoeconomics an objective methodology for analyzing and optimizing energy systems.

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Seay, Robert A., and Roger C. Schoenfeldt. "H. K. HATHAWAY ON PRODUCT COSTING: RELEVANT ISSUES OF CONTEMPORARY CONCERN." Accounting Historians Journal 16, no. 1 (June 1, 1989): 111–25. http://dx.doi.org/10.2308/0148-4184.16.1.111.

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This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depressionera writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H. Thomas Johnson, and Robert S. Kaplan. Some of Hathaway's product costing methods are improvements over those advanced by Church. Furthermore, Hathaway's proposals are relevant to contemporary management accounting thought and practice.

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Anderson, Darcy M., Ryan Cronk, Lucy Best, Mark Radin, Hayley Schram, J. Wren Tracy, and Jamie Bartram. "Budgeting for Environmental Health Services in Healthcare Facilities: A Ten-Step Model for Planning and Costing." International Journal of Environmental Research and Public Health 17, no. 6 (March 20, 2020): 2075. http://dx.doi.org/10.3390/ijerph17062075.

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Environmental health services (EHS) in healthcare facilities (HCFs) are critical for safe care provision, yet their availability in low- and middle-income countries is low. A poor understanding of costs hinders progress towards adequate provision. Methods are inconsistent and poorly documented in costing literature, suggesting opportunities to improve evidence. The goal of this research was to develop a model to guide budgeting for EHS in HCFs. Based on 47 studies selected through a systematic review, we identified discrete budgeting steps, developed codes to define each step, and ordered steps into a model. We identified good practices based on a review of additional selected guidelines for costing EHS and HCFs. Our model comprises ten steps in three phases: planning, data collection, and synthesis. Costing-stakeholders define the costing purpose, relevant EHS, and cost scope; assess the EHS delivery context; develop a costing plan; and identify data sources (planning). Stakeholders then execute their costing plan and evaluate the data quality (data collection). Finally, stakeholders calculate costs and disseminate findings (synthesis). We present three hypothetical costing examples and discuss good practices, including using costing frameworks, selecting appropriate indicators to measure the quantity and quality of EHS, and iterating planning and data collection to select appropriate costing approaches and identify data gaps.

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Knapová, Bohuslava. "A Benefit of New Costing Methods for the Strategic Management." European Financial and Accounting Journal 4, no. 2 (June 1, 2009): 79–89. http://dx.doi.org/10.18267/j.efaj.68.

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Manetti, Stefania, and Jose Leal. "VP136 The Impact Of Hospital Costing Methods On Economic Evaluations." International Journal of Technology Assessment in Health Care 33, S1 (2017): 211–12. http://dx.doi.org/10.1017/s0266462317003841.

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INTRODUCTION:There are several methods to cost hospital contacts when estimating the cost effectiveness of a new intervention. In England, the National Insitute for Health and Care Excellence (NICE) recommends the use of diagnosis-related group (DRG)-based costs as a valuable way of costing hospital resource use. There are three main sources of unit costs of a DRG: (i) tariffs as used for reimbursement purposes, (ii) benchmarking finished consultant episode (FCE)-level reference costs and (iii) benchmarking spell-level reference costs.The purpose of this work is to compare the implications of choosing a particular source of DRG-based unit costs when conducting an economic evaluation.METHODS:As a case study, we used a cost-utility model developed to compare secondary fracture prevention models of care for hip fracture patients (1). A Markov model was derived from large primary and hospital care administrative datasets in England. Utilities were informed by a meta-regression of thirty-two studies. Hospital resource use (inpatient, outpatient, critical care and emergency care) was valued using the three different 2014–15 DRG-based unit costs and regression-based costing models were derived from 33,000 hip fracture patients to inform the health states of the model (2). For each source of DRG-based costs, we calculated mean life years, Quality-Adjusted Life Years (QALYs) and costs for a representative male and female associated with three models of care: (i) orthogeriatrician (OG)-led, (ii) nurse-led fracture liaison services and (iii) usual care.RESULTS:Using the benchmarking FCE-level DRG-based costs, the OG-led model was estimated to be the most effective model of care (1.77 QALYs, 95 percent Confidence Interval, CI 1.56-1.98) at a threshold of GBP30,000/QALY. However, it also resulted in the highest costs per patient. We will report the cost-effectiveness results using the two remaining DRG-based costs.CONCLUSIONS:Choosing a particular hospital costing method may have an impact on economic evaluations. We will reflect on the implications for the estimated hospital costs, decision uncertainty and adoption of models of care.

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Adam, Taghreed, David B. Evans, and Marc A. Koopmanschap. "Cost-effectiveness analysis: Can we reduce variability in costing methods?" International Journal of Technology Assessment in Health Care 20, no. 3 (August 2004): 394. http://dx.doi.org/10.1017/s0266462304001254.

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David B. Evans of the World Health Organization was erroneously omitted from the list of authors of the article entitled “Cost-effectiveness analysis: Can we reduce variability in costing methods,” which was published in Volume 19 Number 2 (Spring 2003) of International Journal of Technology Assessment in Health Care. We regret the oversight.

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Singh, Simone R., Nancy L. Winterbauer, Ashley Tucker, and Lisa Macon Harrison. "Exploring Costing Methods for Environmental Health Services in North Carolina." Public Health Reports 132, no. 1 (December 12, 2016): 37–40. http://dx.doi.org/10.1177/0033354916679985.

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All local health departments in North Carolina are mandated to provide a defined set of environmental health services, yet few have the tools to understand the costs incurred in delivering these services. The objectives of this study were to (1) derive cost estimates for 2 commonly provided environmental health services—food and lodging inspections and on-site water services—and (2) explore factors that drive variations in costs, focusing on the roles of economies of scale and scope. Using data from 15 local health departments in North Carolina, we found that costs varied substantially. A bivariate analysis found evidence of economies of scale: higher volumes of services were associated with lower costs per service. Providing a greater scope of services, however, was not consistently associated with reduced costs. In-depth cost data provide public health officials with key information when deciding how to best serve their communities.

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Bierl, M., T. Marsh, L. Webber, M. Brown, K. McPherson, and K. Rtveladze. "Apples and oranges: a comparison of costing methods for obesity." Obesity Reviews 14, no. 9 (May 8, 2013): 693–706. http://dx.doi.org/10.1111/obr.12044.

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Pink, George H., Vivi Herlick, Hildo B. Bolley, and Rhonda W. Cockerill. "Case Costing in the Laboratory: A Comparison of Two Methods." Laboratory Medicine 25, no. 9 (September 1, 1994): 576–84. http://dx.doi.org/10.1093/labmed/25.9.576.

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Forte, P. G. L. "Costing Inpatient Health Care in Britain: A Review of Methods." Environment and Planning C: Government and Policy 3, no. 2 (June 1985): 187–98. http://dx.doi.org/10.1068/c030187.

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Hagni Puspito, Imam, Dian Perwitasari, Ferry Munaf, Jade Sjafrecia Petroceany, Herawati Zetha Rahman, and Azaria Andreas. "Evaluating social infrastructure financial feasibility with life cycle costing methods." MATEC Web of Conferences 276 (2019): 02019. http://dx.doi.org/10.1051/matecconf/201927602019.

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Social infrastructure is defining as a physical facility that has been build for local community provided by government, private, or even from other institution. Social infrastructure dedicated to a function of place, for a particular group of people or those with special needs. The social infrastructure concept that will be discussed in this research is Road Side Station, adopted from Japanesse Michinoeki. Similar with michinoeki, the road side station is predefined to organize service functions to road users, economic empowerment of local community, and part of incubation service for its surrounding area. Diffrent from highway’s rest area that located at highway (toll road), the road side station will be located at nation road’s side. In 2016, the Ministry of Public Works dan Housing developing a pilot project of road side station located in Tugu, Trenggalek District, East Java Province. According to that, this research is aim to analyze a model for evaluating social infrastructure financial feasibility, based on case study in Tugu’s Road Side Station. This research used quantitative approach and then the Life Cycle Costing (LCC) methods will analyze and evaluate the financial modelling from construction phase to operating. With LCC methods, the percentage of Operation and Maintenance Cost (OM Cost) from all of the Capital Expenditure Cost (CAPEX Cost) can be calculate. Finally, the result shows that developing and operating Tugu’s road side station through out its life cycle is financially feasible, according to the LCC analyze.

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Schulman, Kevin, Jennifer Burke, Michael Drummond, Linda Davies, Per Carlsson, Jans Gruger, Anthony Harris, et al. "Resource costing for multinational neurologic clinical trials: methods and results." Health Economics 7, no. 7 (November 1998): 629–38. http://dx.doi.org/10.1002/(sici)1099-1050(1998110)7:7<629::aid-hec378>3.0.co;2-n.

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Burgess, Roanna, James Hall, Annette Bishop, Martyn Lewis, and Jonathan Hill. "Costing Methodology and Key Drivers of Health Care Costs Within Economic Analyses in Musculoskeletal Community and Primary Care Services: A Systematic Review of the Literature." Journal of Primary Care & Community Health 11 (January 2020): 215013271989976. http://dx.doi.org/10.1177/2150132719899763.

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Background: Identifying variation in musculoskeletal service costs requires the use of specific standardized metrics. There has been a large focus on costing, efficiency, and standardized metrics within the acute musculoskeletal setting, but far less attention in primary care and community settings. Objectives: To ( a) assess the quality of costing methods used within musculoskeletal economic analyses based primarily in primary and community settings and ( b) identify which cost variables are the key drivers of musculoskeletal health care costs within these settings. Methods: Medline, AMED, EMBASE, CINAHL, HMIC, BNI, and HBE electronic databases were searched for eligible studies. Two reviewers independently extracted data and assessed quality of costing methods using an established checklist. Results: Twenty-two studies met the review inclusion criteria. The majority of studies demonstrated moderate- to high-quality costing methods. Costing issues included studies failing to fully justify the economic perspective, and not distinguishing between short- and long-run costs. Highest unit costs were hospital admissions, outpatient visits, and imaging. Highest mean utilization were the following: general practitioner (GP) visits, outpatient visits, and physiotherapy visits. Highest mean costs per patient were GP visits, outpatient visits, and physiotherapy visits. Conclusion: This review identified a number of key resource use variables that are driving musculoskeletal health care costs in the community/primary care setting. High utilization of these resources (rather than high unit cost) appears to be the predominant factor increasing mean health care costs. There is, however, need for greater detail with capturing these key cost drivers, to further improve the accuracy of costing information.

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Journal articles on the topic 'Methods of costing'

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