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Jalalabadi, Faryan, Allen Milewicz, Sohail Shah, Larry Hollier e Edward Reece. "Activity-Based Costing". Seminars in Plastic Surgery 32, n. 04 (22 ottobre 2018): 182–86. http://dx.doi.org/10.1055/s-0038-1672208.
Testo completoAbstract (sommario):
AbstractCost allocation for health care professionals can be an enigma within the health care system. Activity-based costing (ABC) is an accounting tool that allocates costs incurred through a company's practice of providing goods and services to the consumer. ABC can provide insight into inefficiencies across the supply chain and unlock excess capacity. This, in turn, can drive services provided toward generating more value for the hospital system. ABC can be tailored to focus upon a unit of measurement that holds value as it pertains to production. With time-driven ABC (Td-ABC), we look to use the advantages of both the fee-for-service and capitation model to transition to a value-based system. Providers are rewarded based on efficiencies and successful outcomes in patient care while disincentivizing poor outcomes and superfluous volume/expenditures. ABC, however, does not come without its own risks and disadvantages, and the user must exercise caution in applying this cost-allocating tool to avoid detriment to its practice. A review of the literature was conducted to analyze the implementation, medical application, and advantages and disadvantages of Td-ABC.
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Mikovcová, Hana. "Activity Based Costing". Acta Oeconomica Pragensia 16, n. 4 (1 agosto 2008): 22–28. http://dx.doi.org/10.18267/j.aop.127.
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Hoozée, Sophie, e Stephen C. Hansen. "A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing". Journal of Management Accounting Research 30, n. 1 (1 febbraio 2017): 143–67. http://dx.doi.org/10.2308/jmar-51686.
Testo completoAbstract (sommario):
ABSTRACT The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps resources to activities and finally to products. We demonstrate that ABC aggregates resource-to-activity information by resources (columns), while TDABC selects partitions of activity-by-resource information. Our numerical experiment shows that TDABC is more accurate than ABC when traceability of resources to activities is high and activity traceability to products is low, while ABC is more accurate when activities are more traceable to products, irrespective of the level of resource traceability to activities. Finally, we examine the impact of hybridizing an ABC (TDABC) system with TDABC (ABC). We find that adding one ABC element into a TDABC system usually improves accuracy. However, adding one TDABC element into an ABC system usually substantially degrades accuracy. Data Availability: The simulated datasets are available from the first author on request.
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Corbey, Michael. "Time-Driven Activity-Based Costing". Maandblad Voor Accountancy en Bedrijfseconomie 82, n. 11 (1 novembre 2008): 477–84. http://dx.doi.org/10.5117/mab.82.12839.
Testo completoAbstract (sommario):
De ABC-paradox behelst het opmerkelijke verschijnsel dat er talrijke tekstboeken en conceptuele artikelen voorhanden zijn, waarin de (theoretische) voordelen van Activity-Based Costing (ABC) breed worden uitgemeten, maar dat tegelijk uit allerlei surveys blijkt dat ABC slechts door een relatief gering aantal bedrijven wordt toegepast. Dit artikel bespreekt mogelijke verklaringen van deze paradox door in te gaan op de essentie van ABC, onder welke omstandigheden succesvolle toepassingen mogelijk geacht werden en wat dan precies verbeterd zou worden in de bedrijfsvoering dankzij ABC. Time-Driven Activity-Based Costing (TDABC) is het antwoord van Kaplan en Anderson (2004; 2007) op de ABC-paradox. Het blijkt dat TDABC in essentie een tweetal nuances aanbrengt ten opzichte van ABC, de ene nuance heeft te maken met complexiteit, de andere met capaciteit. Dat deze beide problemen bestonden, was bekend in de diverse genres literatuur. De conclusie van dit artikel is, dat een reductie van complexiteit ten opzichte van ABC in de praktijk waarschijnlijk wel verwacht mag worden. De aanpassingen met betrekking tot capaciteit die TDABC voorstelt, waren weliswaar nodig, maar zijn niet voldoende.
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Setyaning, Larashati B'tari, e Andriani Okta Fara Dita. "Literature Study : Activity-Based Costing System". Journal of Applied Sciences, Management and Engineering Technology 1, n. 2 (23 novembre 2020): 46–49. http://dx.doi.org/10.31284/j.jasmet.2020.v1i2.1160.
Testo completoAbstract (sommario):
Increasing competition forces companies to be competitive. Competitiveness can be achieved by conveying product value to consumers at low prices. To achieve this, a good cost approach is needed, one of which is the Activity-Based Costing System (ABC). In this literature study the authors divide ABC into 3 parts, namely the concept of ABC, the stages in ABC and the costs and benefits of implementing ABC. ABC is a cost approach method by calculating the cost of activities to produce products, both goods and services where these activities require resources. After conducting a literature study, the authors found similarities and inequalities among several literatures and then draw conclusions. The conclusion that can be drawn is that the ABC system is used by companies to get more accurate production costs, accurate production costs can increase company profits and the criteria for companies that are suitable for using the ABC system are companies with a high level of product diversity, there is intense competition with companies that produce similar products, as well as the cost of implementing the ABC system is low.
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Kaukab, M. Elfan. "Implementasi Activity-Based Costing Pada UMKM". Journal of Economic, Management, Accounting and Technology 2, n. 1 (9 febbraio 2019): 69–78. http://dx.doi.org/10.32500/jematech.v2i1.576.
Testo completoAbstract (sommario):
Tujuan; untuk membuktikan penghitungan harga pokok produksi menggunakan sistem ABC lebih akurat dibanding sistem tradisional serta untuk mengetahui pengaruh penggunaan metode ABC terhadap laba perusahaan.
Metodologi; penelitian ini merupakan penelitian kualitatif deskriptif. Sampel yang digunakan adalah UMKM Bengkel Tralis di Kabupaten Wonosobo.
Temuan; penggunaan metode ABC lebih akurat dalam mencatat biaya-biaya yang muncul pada UMKM bengkel las di Kabupaten Wonosobo.
Implikasi praktis; bahan pertimbangan pelaku usaha bengkel las dalam menghitung harga pokok produksi, terutama untuk menghitung pekerjaan dengan volume yang cukup tinggi perhitungan harga pokok produksi akan lebih baik jika menggunakan metode yang lebih terperinci seperti metode ABC.
Limitasi; subjek penelitian sangat sederhana sehingga perlu dilakukan uji coba pada UMKM yang memiliki tingkat produksi lebih besar dan kompleks sehingga data yang didapatkan akan lebih banyak dan beragam.
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Zamrud, N. F., e M. Y. Abu. "COMPARATIVE STUDY: ACTIVITY BASED COSTING AND TIME DRIVEN ACTIVITY BASED COSTING IN ELECTRONIC INDUSTRY". Journal of Modern Manufacturing Systems and Technology 4, n. 1 (27 marzo 2020): 68–81. http://dx.doi.org/10.15282/jmmst.v4i1.3840.
Testo completoAbstract (sommario):
By the 1980s, Traditional Cost Accounting (TCA) is no longer reflecting the current economic reality due to distorted information about the profitability of their orders, products, and customers. In addition, Activity-based Costing (ABC) is a costing method originally developed to overcome the shortcoming of TCA method in the era of rapidly increasing product complexity and diversification. However, it is not universally accepted because it ignores the potential for unused capacity which will be beneficial for forecasting. The objective of this work is to compare the advantages of ABC and Time-driven Activity-Based Costing (TDABC) by analyzing the features towards costing sustainment. The work begins by collecting data at electric electronic industry located at Pahang and the product selected is a magnetic inductor. ABC focuses on the costs inherent in the activity based products to produce, distribute or support the products concerned. TDABC uses time equation and capacity cost rate (CCR) to measure the unused capacity with respect to the time and cost. This work has successfully compares the methodology between ABC and TDABC in electronic industry. The item such as stages for cost allocation, determination of drivers, action taken for an additional activity, cost consideration for implementation, system building, system update, information given from each method, transparency, overestimation of cost, differentiation of service level, oversimplification of activities and capacity forecast and planning. It concludes that both have their strength according to the industry needs.
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Linassi, Rossano, Anete Alberton e Sidnei Vieira Marinho. "Menu engineering and activity-based costing". International Journal of Contemporary Hospitality Management 28, n. 7 (11 luglio 2016): 1417–40. http://dx.doi.org/10.1108/ijchm-09-2014-0438.
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Purpose This paper aims to examine whether using menu engineering (ME) together with activity-based costing (ABC) for menu analysis provides new insights into true menu profitability. The traditional ME approach only uses food costs to determine the contribution margin (CM) of individual menu items. This combined approach uses both food and traceable operating costs to estimate CMs more accurately. Design/methodology/approach An improved ME model was developed and tested in an oriental restaurant in Brazil. Direct observation of restaurant activities allowed most costs to be traced (not simply allocated) to individual menu items. Findings The results revealed small differences in the rankings between the traditional approach and ABC/ME, demonstrating that the integration of ABC with ME made it to possible to identify increased food-costs and lower CMs for all groups of menu items. The results also show that ABC methods are applicable to an oriental-style restaurant. Research limitations/implications Just one restaurant and only 80 per cent of the menu were examined in this study. Future research should apply the model used here to other restaurant types located in different geographical areas to validate the approach. Practical implications The results suggest that ME can be improved upon by first assessing variable costs using ABC methods. Originality/value This paper combines two different analytic techniques (ME and ABC) into a new approach that reveals the true picture of profit and loss for a menu from a restaurant in Brazil.
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Kont, Kate-Riin, e 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, n. 4 (15 dicembre 2011): 107. http://dx.doi.org/10.18438/b8gg8z.
Testo completoAbstract (sommario):
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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Zaman, Monir, e Mohamed Elsayed. "Perception of activity based costing in Australian universities". Corporate Board role duties and composition 7, n. 2 (2011): 64–78. http://dx.doi.org/10.22495/cbv7i2art5.
Testo completoAbstract (sommario):
The study examines the perception of activity based costing (ABC) in Australian universities. Using a questionnaire survey, data was collected from twenty-six finance directors and/or chief financial officers in Australian universities. The perception of ABC implementation in Australian universities depends on many variables including the understanding of ABC, consideration of ABC as a strategic cost management system, the role of ABC in reduction of expenses, consideration of ABC as a valuable tool to enhance overhead cost allocation, and consideration of ABC as an effective strategic cost management system designed to incorporate the university’s critical input, output, and process variables resulting in value creation. The result of regression analysis provides significant and positive association between the decision to implement ABC in Australian universities and both the treatment of ABC as a strategic cost management system and the degree of both senior management and internal champion support. The findings indicate substantial differences in the allocation of the overhead costs between ABC and traditional costing systems. The result also reveals that many Australian universities using the ABC method receive benefits in improving cost reduction and better resource allocation with revenue surplus. Furthermore, the study develops a generic model of cost pools and drivers of ABC implementation in Australian universities.
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Farihah, Aminatul, e Retno Murni Sari. "ANALISIS ACTIVITY – BASED COSTING SYSTEM DALAM MENENTUKAN HARGA JUAL PRODUK". Jurnal Penelitian Teori & Terapan Akuntansi (PETA) 1, n. 1 (25 aprile 2017): 54–72. http://dx.doi.org/10.51289/peta.v1i1.212.
Testo completoAbstract (sommario):
Abstrak. Analisis Activity – Based Costing System dalam Menentukan Harga Jual Produk. Tujuan penelitian ini Untuk mengetahui perhitungan beban pokok produksi dengan sistem Activity Based Costing (ABC) dalam menentukan harga jual produk dan menunjukkan perbedaaanya dengan sistem tradisional. Proses analisis data yaitu mengidentifikasi aktivitas, menentukan biaya yang terkait dengan masing-masing aktivitas, mengelompokkan aktivitas, menggabungkan biaya aktivitas, menghitung Tarif per kelompok aktivitas. Tahap kedua membebankan aktivitas ke produk. Setelah itu menghitung harga jual dengan menggunakan konsep biaya total.Dari perhitungan beban pokok produk dan harga jual terdapat perbedaan jumlah yang diperoleh antara sistem ABC dan sistem Tradisional. Perbedaan itu disebabkan karena dalam tradisional hanya menggunakan cost driver jam mesin, sedangkan ABC menggunakan cost driver unit produksi, pemakaian bahan baku, jam kerja langsung, luas bangunan dan jam mesin. Dengan menggunakan ABC dapat memperbaiki perhitungan beban pokok produk dalam menentukan harga jual. Kata kunci: Activity – Based Costing System, Tradisional Costing, Harga Jual Abstract. Activity - Based Costing System Analysis in Determining Product Selling Price. The purpose of this study To determine the calculation of the cost of production with the system Activity Based Costing (ABC) in determining the selling price of the product and show perbedaaanya with traditional systems. The process of data analysis is to identify activities, determine the costs associated with each activity, classify activities, combine activity costs, calculate the Rate per activity group. The second stage imposes activity on the product. After that calculate the selling price by using the concept of total cost. From the calculation of the cost of goods sold and the selling price there is a difference in the amount obtained between the ABC system and Traditional system. The difference is because in traditional use only cost driver clock machine, while ABC using cost driver of production unit, use of raw materials, direct working hours, building area and machine hours. By using ABC can improve the calculation of product cost in determining the selling price. Keyword: Activity – Based Costing System, Traditional Costing, Selling Price
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Hidayat, Haris. "PERANCANGAN BIAYA PENDIDIKAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC) DI STIKES ‘XYZ’". INFOKOM (Informatika & Komputer) 8, n. 2 (20 novembre 2021): 49–66. http://dx.doi.org/10.56689/infokom.v8i2.447.
Testo completoAbstract (sommario):
Penelitian ini bertujuan membuat perancangan uang kuliah tunggal (UKT) dengan menggunakan metode Activity Based Costing (ABC) berdasarkan proses bisnis di STIKes (Sekolah Tinggi Ilmu Kesehatan) “XYZ” untuk mengetahui biaya kuliah per mahasiswa per semester. Penelitian ini dilakukan STIKes “XYZ”, salah satu perguruan tinggi kesehatan yang berada di kota Bandung. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode deskriptif komparatif, yaitu membandingkan antara perancangan biaya kuliah secara tradisional (Traditional Costing) dengan perancangan biaya kuliah menggunakan Activity Based Costing, kemudian membuat satu rancangan untuk menghitung biaya kuliah menggunakan metode Activity Based Costing. Perhitungan biaya kuliah menggunakan metode Traditional Costing dan Activity Based Costing memperoleh hasil biaya kuliah per mahasiswa per semester sebagai berikut: 1) Biaya kuliah Prodi Diploma III Keperawatan dengan metode tradisional lebih rendah 1,21% dari pada metode ABC; 2) Biaya kuliah Prodi Diploma III Kebidanan dengan metode tradisional lebih tinggi 5,74% dari pada metode ABC; 3) Biaya kuliah Prodi Sarjana Keperawatan dengan metode tradisional lebih rendah 24,37% dari pada metode ABC; dan 4) Biaya kuliah Prodi Profesi Ners dengan metode tradisional lebih rendah 12,53% dari pada metode ABC.
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Wnuk-Pel, Tomasz. "Application of activity - based costing in companies in Poland". Comparative Economic Research. Central and Eastern Europe 13, n. 3 (16 dicembre 2010): 107–39. http://dx.doi.org/10.2478/v10103-009-0041-4.
Testo completoAbstract (sommario):
The purpose of this paper is to explore the application of activity-based costing in companies in Poland, and more specifically, to analyse problems In ABC implementation, the structure of ABC systems and the ways in which ABC information is used. Findings of the research have both practical and theoretical implications. First, from the practical point of view, future implementers of ABC systems should be aware of factors actually influencing ABC implementation as well as problems which can be encountered during the implementation process. Managers considering activity-based costing implementation may see level of detail and methods of construction of an ABC information model. They may also benefit from the knowledge of how information generated by an ABC systems is actually used by companies. All this may help to make better decision about ABC implementation and if the decision is to implement ABC, it may help to implement it successfully. From the theoretical point of view the research carried out makes it possible to establish a general tendency: modifications in costing systems applied in Polish enterprises and development of management accounting practice such as ABC follows the same general direction as management accounting practice in the world.
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Alfi Syahr, Zulfia Hanum, Ari Purwanti e I. Gusti Ketut Agung Ulupui. "ANALISIS KOMPARASI BIAYA PENDIDIKAN ANTARA METODE TRADISIONAL DENGAN ACTIVITY BASED COSTING SYSTEM PADA MADRASAH DINIYAH AL-BURHANIYAH". Jurnal Organisasi dan Manajemen 12, n. 1 (27 marzo 2016): 39–53. http://dx.doi.org/10.33830/jom.v12i1.32.2016.
Testo completoAbstract (sommario):
The purpose of this study are describing how the cost of education per month in Madrasah Diniyah Al-Burhaniyah with the traditional method and the method of Activity Based Costing System (ABC) and also showing the effectiveness and efficiency of management system in Madrasah Diniyah. In this study, the research object is the cost of education with the traditional method and the method of Activity Based Costing system (ABC) at Madrasah Diniyah Al-Burhaniyah in academic year of 2011/2012 until 2013/2014. The analysis used are quantitative analysis of the cost of education with the traditional method and the method of Activity based Costing System (ABC) and the analysis of the effectiveness and efficiency. Activities at Madrasah Diniyah Al-Burhaniyah can be grouped into two categories, namely, main activity and supporting activities. Costs arising from all of the activities is then calculated by the traditional method and the method of Activity Based Costing system (ABC). The results of the calculation of the cost of education with the traditional method and the method of Activity Based Costing System (ABC) is mostly same. The effectiveness and efficiency management of the Madrasah Diniyah Al-Burhaniyah can be seen from learning service, facilities, costing system, and public participation. The traditional method is more appropriate to use in Madrasah Al-Burhaniyah Diniyah because the calculation steps are much simpler and the result is as same as the method of Activity Based Costing system (ABC).
Tujuan penelitian ini adalah untuk mengetahui bagaimana biaya pendidikan per bulan di Madrasah Diniyah Al-Burhaniyah dengan metode tradisional dan metode Activity Based Costing system(ABC) serta mengetahui keefektifan dan efisiensi dari pengelolaan Madrasah Diniyah. Pada penelitian ini yang menjadi objek penelitian adalah biaya pendidikan dengan metode tradisional dan metode Activity Based Costing system (ABC) pada Madrasah Diniyah Al-Burhaniyah pada tahun ajaran 2011/2012 hingga 2013/2014. Analisis yang digunakan adalah analisis kuantitatif untuk perhitungan biaya pendidikan dengan metode tradisional dan metode Activity based Costing system (ABC) serta analisis efektifitas dan efisiensi. Aktivitas pada Madrasah Diniyah Al-Burhaniyah dapat dikelompokkan dalam dua kategori yaitu, aktivitas utama dan aktivitas penunjang. Biaya yang muncul dari semua aktivitas tersebut kemudian dihitung dengan metode tradisional dan metode Activity Based Costing system (ABC). Hasil perhitungan biaya pendidikan dengan metode tradisional dan metode Activity Based Costing system(ABC) hampir sama. Perhitungan tingkat efektifitas dan efisiensi dapat dilihat dari faktor, layanan belajar, sarana-prasarana, pembiayan dan partisipasi masyarakat. Metode tradisional lebih tepat digunakan di Madrasah Diniyah Al-Burhaniyah karena langkah perhitungannya lebih sederhana dan hasilnya hampir sama dengan metode Activity Based Costing system (ABC).
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Hughes, Andrew. "ABC/ABM – activity‐based costing and activity‐based management". Journal of Fashion Marketing and Management: An International Journal 9, n. 1 (marzo 2005): 8–19. http://dx.doi.org/10.1108/13612020510586370.
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Hofmann, Erik, e Jan Bosshard. "Supply chain management and activity-based costing". International Journal of Physical Distribution & Logistics Management 47, n. 8 (4 settembre 2017): 712–35. http://dx.doi.org/10.1108/ijpdlm-04-2017-0158.
Testo completoAbstract (sommario):
Purpose The purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments. Design/methodology/approach The findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature. Findings The review illustrates four main areas for further research: determination of the role of management accounting in SCM (including supply chain finance), integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, analysis of inter-organizational management tools in supply chains in multiple negotiation rounds, and standardization of cost accounting data in supply chains. Practical implications The review provides practitioners with three main recommendations: ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy; open book accounting for inter-organizational cost information-sharing purposes needs institutional arrangements and economic incentive systems; and sharing costs and benefits among supply chain members requires a change of managers’ mind-set. Originality/value This paper reveals practical implications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016.
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Payu, Anita Achmad. "Penerapan Activity Based Costing (ABC) Pada Tarif Jasa Rawat Inap Rumah Sakit Bhayangkara". Nobel Management Review 3, n. 2 (30 giugno 2022): 246–60. http://dx.doi.org/10.37476/nmar.v3i2.3018.
Testo completoAbstract (sommario):
Tujuan dari penelitian ini yaitu untuk mengetahui penentuan tarif jasa rawat inap dengan menggunakan perhitungan Activity Based Costing (ABC) di bandingkan dengan tarif yang berlaku saat ini.Sistem yang digunakan pada Rumah Sakit Bhayangkara dianggap kurang mampu menyediakan informasi biaya yang akurat sehingga dapat memengaruhi profibilitas rumah sakit, dengan menggunakan metode Activity Based Costing (ABC) pihak rumah sakit dapat menelusuri aktivitas yang terjadi dalam memberikan pelayanan jasa rawat inap, sehingga dapat diketahui jumlah biaya yang wajar. Metode analisis yang digunakan adalah metode deskriptif komparatif yaitu metode yang menunjukkan dan membandingkan penentuan tarif jasa rawat inap sebelum dan sesudah menggunakan Activity Based Costing (ABC).
Hasil penelitian menggunakan sistem Activity Based Costing (ABC), harga Kelas VVIP dan Kelas III memperoleh harga yang lebih besar di bandingkan harga yang berlaku saat ini. Berbeda dengan harga Kelas lainnya yang memperoleh harga jauh lebih kecil dibandingkan harga yang berlaku saat ini. Pihak rumah sakit dapat menggunakan metode Activity Based Costing (ABC) hanya untuk mengetahui perbandingan harga jasa rawat inap yang ditentukan pemerintah. Sehingga dapat diketahui berapa besar subsidi yang diberikan pemerintah untuk tiap kelasnya.
The purpose of this study is to determine the determination of the tariff for inpatient services using the calculation of Activity Based Costing (ABC) compared to the current rate.
The system used at Bhayangkara Hospital is considered incapable of providing accurate cost information so that it can affect the profitability of the hospital, by using the Activity Based Costing (ABC) method the hospital can track the activities that occur in providing inpatient services, so that the number of inpatient services can be known. reasonable cost. The analytical method used is descriptive comparative method, which is a method that shows and compares the determination of inpatient service rates before and after using Activity Based Costing (ABC).
The results of the study using the Activity Based Costing (ABC) system, the prices for Class VVIP and Class III get a higher price than the current price. In contrast to other Class prices, the prices are much lower than the current prices. The hospital can use the Activity Based Costing (ABC) method only to find out the comparison of prices for inpatient services determined by the government. So that it can be seen how much the government subsidizes for each class
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Sherrard, William R., Michael McEwen e James E. Williamson. "Activity-Based Costing: Multiple Lot Size Effect". Journal of Applied Business Research (JABR) 13, n. 2 (7 settembre 2011): 103. http://dx.doi.org/10.19030/jabr.v13i2.5765.
Testo completoAbstract (sommario):
This paper illustrates how overhead cost allocations may vary between traditional volume-based cost accounting and ABC. The illustration is then expended to show how product costs determined by ABC can also vary depending upon the lot sizing method. The illustration is then used to explain how a costing table can be utilized to obtain accurate per unit costs when a product is produced in multiple lot sizes.
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Lawrence, Heather J., Liz Wanless e E. Ann Gabriel. "Applying Activity-Based Costing to Intercollegiate Athletics". Sports Innovation Journal 1 (29 giugno 2020): 81–105. http://dx.doi.org/10.18060/23717.
Testo completoAbstract (sommario):
Current accounting methods in intercollegiate athletics make it difficult for leaders to assess and understand the true cost of each sport team operations. Institutional and athletics leaders often make decisions concerning sport sponsorship/offerings, budget allocations, overall program operations, and review Title IX compliance based on information that may not truly capture the cost of each sport. Additionally, intercollegiate athletics reform groups and the federal government are calling for athletic departments to report more consistent, accurate, and transparent financial data. The purpose of this paper is to respond to the call for accounting reform in intercollegiate athletics via an innovative application of activity-based costing (ABC) to one NCAA Football Bowl Subdivision (FBS) athletics department. ABC was applied to the athletic department budget report with results showing how previously established ABC cost drivers for intercollegiate athletics (Lawrence, Gabriel, & Tuttle, 2010) and reallocation of expenses back to specific sports allow for a greater understanding of the cost of each sport.
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Rundora, Rosebud, Toekie Ziemerink e Merwe Oberholzer. "Activity-Based Costing In Small Manufacturing Firms: South African Study". Journal of Applied Business Research (JABR) 29, n. 2 (13 febbraio 2013): 485. http://dx.doi.org/10.19030/jabr.v29i2.7652.
Testo completoAbstract (sommario):
This is an empirical investigation by means of a survey of the experiences and perceptions of activity-based costing (ABC), as an alternative to traditional costing, in small manufacturing firms in the Southern Gauteng region of South Africa. The objectives of the study were to determine the: Extent to which ABC is adopted; Perceptions of the benefits and the barriers of ABC; Experiences regarding the practice of ABC; and Reasons why firms do not adopt ABC. An analysis of 48 questionnaires indicated that 16 firms implemented ABC whilst 32 did not adopt this approach. The study firstly found that the ABC users have been in business significantly longer than the non-users, ABC users firms are significantly larger than the non-users firms, there are some significant differences in the perceptions between the users and non-users regarding the benefits and the barriers of implementing ABC, that the ABC users are to a great extent neutral in respect of the practical issues of ABC and finally, that the non-users of ABC are of the opinion that ABC is too expensive to implement. The contribution of this study is that it fills the gap regarding to the lack of empirical research of ABC in small manufacturing firms and especially the lack of empirical research on ABC in South African firms.
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Milne, Ronald A., e Frances E. Milne. "A Practical Application Of Multiple Activity Based Costing". Journal of Applied Business Research (JABR) 8, n. 2 (18 ottobre 2011): 56. http://dx.doi.org/10.19030/jabr.v8i2.6164.
Testo completoAbstract (sommario):
Professors Cooper and Kaplan (1988a and 1988b) recommend the allocation of overhead based on activities which cause the overhead cost; a process they have named Activity Based Costing (ABC). ABC has thus far been limited to the use of a single activity to allocate any cost pool. This paper argues that most cost pools have multiple cost drivers and should therefore be allocated using multiple activities and introduces the concept of Multiple Activity Based Costing.
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Pradipta, Himawan. "APLIKASI ACTIVITY-BASED COSTING PADA UMKM". LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan 15, n. 1 (30 giugno 2021): 47–62. http://dx.doi.org/10.35316/lisanalhal.v15i1.973.
Testo completoAbstract (sommario):
The fact that there was a challenge for the UMKM sector was the lack of capability in terms of business menegement. One of them was accuracy in calculating the amount of the main price of production on the resulting product. even though that calculation was crucial in determining the selling price of the product. Therefore, it was important to apply a better method to make the right decision. The purpose of this study was to analyze the comparison of the calculation of the price of production using traditional costing (TC) and Activity-Based Costing (ABC) methods, as well as analyzed the advantage in gaining the application of this method. This research was a descriptive qualitative study with interview methods and documentation. The analysis showed that in the calculation of the underlying price between TC production and ABC, there was an undercosted of 4.04%, while for the profit difference there was 1.2%.
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O'Leary, Daniel E. "ABB Industries: Implementing SAP's ABC". Journal of Emerging Technologies in Accounting 2, n. 1 (1 gennaio 2005): 73–85. http://dx.doi.org/10.2308/jeta.2005.2.1.73.
Testo completoAbstract (sommario):
ABB Industries was told to implement activity-based costing (ABC) for costing in their consolidated reports sent to ABB Group, their parent firm. To meet this need, they chose to implement ABC using SAP's R/3. For two of nine product lines, parallel ABC was developed. Unfortunately, the version of ABC needed to generate financial statements, operational ABC, would not be available until a later release of the software. While ABB Industries waits for the next release, key personnel associated with the implementation are being offered alternative internal and external opportunities. Further, in order for ABB Industries to implement the operational ABC, the entire firm must implement a new version of SAP's R/3.
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Niñerola, Angels, Ana-Beatriz Hernández-Lara e Maria-Victoria Sánchez-Rebull. "Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field". Healthcare 9, n. 9 (27 agosto 2021): 1113. http://dx.doi.org/10.3390/healthcare9091113.
Testo completoAbstract (sommario):
The cost of health is a recurrent topic that has generated much research, as it affects all of society. Both public and private agents need to know the real cost of treatments, services, and products for decision-making. This article aims to compare the use and research impact of two cost systems widely used in health: ABC and TDABC, which is an evolution of ABC. For doing so, a bibliometric review in Scopus and Medline was carried out encompassing the years 2009–2019. The results show a great increase in publications using TDABC, while publications on ABC stabilized. On the other hand, the TDABC articles presented higher research impacts in traditional and alternative metrics. Articles on TDABC are more frequently cited, published in better journals, and more visible in academic social networks. The findings suggest that scholars and practitioners should focus on TDABC rather than ABC for addressing cost in health for its simplicity, projection, and research opportunities.
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Sumardiningsih, Sri, Sugiharsono Sugiharsono, Mimin Nur Aisyah e Aula Ahmad Hafidh Syaiful Fikri. "MODEL ACTIVITY BASED COSTING PADA SEKOLAH MENENGAH KEJURUAN". Jurnal Ekonomi dan Pendidikan 15, n. 1 (29 ottobre 2018): 1–12. http://dx.doi.org/10.21831/jep.v15i1.19471.
Testo completoAbstract (sommario):
Penelitian ini bertujuan mengetahui alokasi dana pendidikan ke seluruh aktivitas yang ada di sekolah, unit cost pelayanan pendidikan tiap siswa di setiap tingkat dan paket keahlian, dan perbandingan unit cost pelayanan pendidikan di setiap tingkat dan paket keahlian dihitung dengan ABC dan metode Traditional Costing. Objek penelitian yakni unit cost pelayanan pendidikan di SMK Negeri Yogyakarta 2016/2017. Pengumpulan data melalui wawancara dan dokumentasi, FGD. Menggunakan analisis data deskriptif. Hasil menunjukkan alokasi dana terbesar untuk biaya aktivitas belajar mengajar yaitu 55,77%, paling rendah adalah biaya kegiatan manajemen sekolah 6,20%, dan aktivitas lainnya sekitar 9%. Unit cost per siswa dihitung dengan ABC dilihat antar Paket Keahlian berbeda-beda, berkisar dari Rp 1.168.513 sampai Rp 1.424.116. Unit cost dengan Traditional Costing dibanding dengan ABC ada yang termasuk kategori undercosted dan overcosted. Biaya yang termasuk kategori overcosted adalah seluruh paket keahlian di kelas X dan kategori undercosted adalah pada seluruh paket keahlian di kelas XI dan XII. The cost of education services for each student in each level and the package of expertise, and the cost of education services at each level and skills packages are calculated by ABC and Traditional Costing methods. The object of this study is the unit of cost of education services in Yogyakarta 2016/2017 State Vocational School. Data collection through interview and documentation techniques, FGD. Data analysis using descriptive data analysis. The results of the funding for teaching and learning activities are 55.77%, 6.20% of the lowest cost of school management activities, and other activities around 9%. Unit cost per student is calculated with seen ABC between different skill packages, ranging from Rp 1,168,513 to Rp 1,424,116. Unit costs with Traditional Costing compared to ABC are categorized as undercosted and overcosted. Costs included in the overcosted category are all skill packages in X and undercosted categories in all skills packages in class XI and XII.
26
Rohde, Carsten. "Activity-based costing revisited by managerial economics logic". Corporate Ownership and Control 4, n. 4 (2007): 300–309. http://dx.doi.org/10.22495/cocv4i4c2p5.
Testo completoAbstract (sommario):
This paper identifies a number of differences in the treatment of costs and expenditures in activitybased costing (ABC) and a management accounting system based on the managerial economics model.At present, ex ante ABC models incorporating a resource consumption model and a resource spending model with what-if capabilities are recommended for activity-based budgeting in order to make betterinformed strategic and operational decisions. Using a numerical example, the paper demonstrates the resulting cost distortions in ex ante ABC models and their profitability segments when costs are nonlinear and in situations where opportunity costs are relevant. The paper also shows how these distortions can be avoided in a budget layout based on managerial economics
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Milne, Ronald A. "Activity Based Costing With Reciprocal Dollar Value Allocation". Journal of Applied Business Research (JABR) 13, n. 3 (7 settembre 2011): 79. http://dx.doi.org/10.19030/jabr.v13i3.5754.
Testo completoAbstract (sommario):
<span>The general model of Activity Based Costing (ABC) allocates indirect costs to products using a two-state procedure which first assigns overhead costs to homogeneous cost pools and then assigns those costs directly to products based on the products use of activities. This procedure does not consider cross-servicing between service departments or activity centers, but rather uses the direct method of cost allocation. This paper presents Activity Based Costing with Reciprocal Dollar Value Allocation (ABC-RDVA) as one approach to using ABC in an environment where production service departments experience ea substantial level of cross-servicing, and use of the direct method would distort product costs.</span>
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Suthummanon, Sakesun, Vincent K. Omachonu e Mehmet Akcin. "Applying activity-based costing to the nuclear medicine unit". Health Services Management Research 18, n. 3 (1 agosto 2005): 141–50. http://dx.doi.org/10.1258/0951484054572538.
Testo completoAbstract (sommario):
Previous studies have shown the feasibility of using activity-based costing (ABC) in hospital environments. However, many of these studies discuss the general applications of ABC in health-care organizations. This research explores the potential application of ABC to the nuclear medicine unit (NMU) at a teaching hospital. The finding indicates that the current cost averages US$236.11 for all procedures, which is quite different from the costs computed by using ABC. The difference is most significant with positron emission tomography scan, US$463 (an increase of 96%), as well as bone scan and thyroid scan, US$114 (a decrease of 52%). The result of ABC analysis demonstrates that the operational time (machine time and direct labour time) and the cost of drugs have the most influence on cost per procedure. Clearly, to reduce the cost per procedure for the NMU, the reduction in operational time and cost of drugs should be analysed. The result also indicates that ABC can be used to improve resource allocation and management. It can be an important aid in making management decisions, particularly for improving pricing practices by making costing more accurate. It also facilitates the identification of underutilized resources and related costs, leading to cost reduction. The ABC system will also help hospitals control costs, improve the quality and efficiency of the care they provide, and manage their resources better.
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YABANA KİREMİT, Birgül, e Elif DİKMETAŞ YARDAN. "APPLICATION OF ACTIVITY-BASED COSTING IN THE IVF DEPARTMENT". IEDSR Association 6, n. 11 (24 febbraio 2021): 305–18. http://dx.doi.org/10.46872/pj.243.
Testo completoAbstract (sommario):
Activity-based costing (ABC) is a method where the costing of the product or service produced is performed on the basis of the activities. This method provides advantages to healthcare managers such as more realistic cost information, elimination of indirect, unnecessary and time-consuming activities and performance measurement. The aim of this study is to examine the applicability of ABC method in health institutions and to compare the calculated costs with the HIN price list. With this aim, the costs of the procedure of IVF center in a university hospital were calculated with the ABC method. Cost calculations for the procedures of Oocyte Pick-Up (OPU), Testicular Sperm Extraction (TESE), Embryo Transfer (ET) and Microinjection as discussed in the study were made with the ABC method and compared against the Healthcare Implementation Notification (HIN) system price lists. The calculated costs were determined according to the effective exchange rate of the dollar. It was revealed that the calculated costs differed from the price list. Finally, the findings suggest that ABC method could provide significant benefit for healthcare managers not only for to understand actual care costs but also to improving the cost control efforts as well as to planning the profitability analysis for hospitals. ABC method would provide a better opportunity and competitive for hospital managers to make a more accurate comparison between their and other health institutions.
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Cardinaels, Eddy, Filip Roodhooft e Luk Warlop. "The Value of Activity-Based Costing in Competitive Pricing Decisions". Journal of Management Accounting Research 16, n. 1 (1 gennaio 2004): 133–48. http://dx.doi.org/10.2308/jmar.2004.16.1.133.
Testo completoAbstract (sommario):
This paper reports experimental evidence on the merits of activity-based costing (ABC) for price-setting in competitive markets that differ in their ability to provide informative feedback. Earlier research has shown that informative market feedback dominates the effects of cost-system design. In a multimarket context involving cost allocations, the present results suggest that cost-system refinement can play a significant role in price-setting, even in the presence of informative market feedback. Specifically, ABC provides benefits over volume-based costing in market segments in which biased cost allocations produce accounting losses that hinder learning from superior competitors. Compared to these informative settings, additional evidence also shows that performance is negatively affected by less informative market feedback. Yet in less informative settings, ABC still outperforms traditional costing, presumably because it helps to filter irrelevant competitor feedback from the decision process.
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Sekarsari, Asri, Khairina Nur Izzaty, Firmanto Firmanto e Widya Pramesto. "Analisis Pengaruh Activity Based Costing Terhadap Kinerja Keuangan Dan Kinerja Operasional Usaha Mikro, Kecil, dan Menengah (Umkm)". JIEF : Journal of Islamic Economics and Finance 1, n. 2 (30 novembre 2021): 76–90. http://dx.doi.org/10.28918/jief.v1i2.3745.
Testo completoAbstract (sommario):
The study aims to analyse the impact of the use of Activity Based Costing (ABC) on Micro, Small Medium Enterprises. The population in this study were manufacturing Micro, Small and Medium Enterprises located in Bulukerto District, Wonogiri Regency with a total of 200 manufacturing MSMEs. The sampling technique in this study used probability sampling and random sampling technique. The sample in this study stated 133 manufacturing SMEs in calculating the sample size using Slovin Sampling. The type of data in this study is quantitative, while the data source comes from primary data obtained from the result of the questionnaire. In this study, the data analysis technique used was Partial Least Squares (PLS) 3.0. The result of this indicate that on Activity Based Costing (ABC) variable has a direct effect on operational performance, the Activity Based Costing (ABC) variable has a direct effect on financial performance, the operational performance variable has a direct effect on financial performance, Activity Based Costing (ABC) on financial performance through operational performance has a direct effect, this effect can be seen in the original sample which shows positive result, the T-statistic and P-values shows significant result. In the mediation test, Activity Based Costing (ABC) through operational performance has no effect on financial performance, because in direct and indirect relationship it has the same result, namely positive and significant. So in the mediation test, the presence or absence of operational performance variables doest not affect Activity Based Costing (ABC) on financial performance.
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Platt, David E., e Kristy L. Towry. "Pecos Products: A Project Introducing Complexity into the Study of Activity-Based Costing". Issues in Accounting Education 16, n. 1 (1 febbraio 2001): 99–124. http://dx.doi.org/10.2308/iace.2001.16.1.99.
Testo completoAbstract (sommario):
This case is designed to help students gain a more thorough understanding of activity-based costing (ABC) than is usually obtained in introductory managerial accounting courses. If you have taken such a course, you have probably seen, in general, simple examples of activity-based costing. However, ABC can be more complex than these examples indicate for three reasons: (1) the mechanics of ABC are far more complex than these simple examples indicate; (2) many of the design choices required in an ABC system, which are critical to the cost-benefit decision, are omitted from the simple examples; and (3) without adequate detail, it is hard to see how economic consequences arise from the choice of costing systems. The Pecos Products ABC Design Project (the “project”) addresses these issues by providing a hypothetical company with a detailed business scenario and asking you to help with the cost-system-design decision. To accomplish this, you will have to think about traditional cost system and ABC design issues, delve deeply into the cost system mechanics, and evaluate the benefits (economic consequences) of an ABC system in light of the cost and effort required to create it.
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Kitsantas, Thomas, Athanasios Vazakidi e Constantinos Stefanou. "Integrating Activity Based Costing (ABC) with Enterprise Resource Planning (ERP) for Effective Management: A Literature Review". Technium: Romanian Journal of Applied Sciences and Technology 2, n. 7 (21 ottobre 2020): 160–78. http://dx.doi.org/10.47577/technium.v2i7.1882.
Testo completoAbstract (sommario):
In the age of a global competition environment, the accurate costing measurement is important for planning and decision-making. To achieve this goal, contemporary costing methods are tested and applied such as the Activity Based Costing (ABC) in conjunction with the use of modern Information Technology (IT). The review study attempts a comparative analysis of both ABC and Traditional Costing Accounting (TCA), examining the main themes emerging from academic research and practitioners concerning the challenges, benefits, and barriers of ABC, analyzing the impact of the integration between ERP and ABC systems and its effect on management performance. A review of the literature generated an initial pool of 322 studies. Upon extensive review, 38 studies were found to be relevant to this topic. It appears from the review and analysis of the academic literature and professional sources that a successful integration among ERP and ABC minimizes the operation costs, enhances competitiveness, improves the management of the enterprise, due to its abilities to provide more accurate costing information for a strategic decision. However, practical implications in adopting ABC under ERP could be very challenging, requires a huge amount of internal resources, commitment among employees, and top management. In closing, additional research studies employing both qualitative and quantitative methods as well as case studies are needed in order to provide insights into the impact of ERP and detailed implications of how the ABC accounting system is adapting to the ERP environment and its effect on firm performance.
34
Foroughi, Abbas, Mehmet Kocakulah, Ann Stott e Lionel Manyoky. "Activity-Based Costing: Helping Small and Medium-Sized Firms Achieve a Competitive Edge in the Global Marketplace". Research in Economics and Management 2, n. 5 (18 settembre 2017): 150. http://dx.doi.org/10.22158/rem.v2n5p150.
Testo completoAbstract (sommario):
<em>Since the 1970s, Activity-Based Costing (ABC) has enabled companies to identify the true costs of processes and products and to make sound decisions related to the profitability and expense of the products they produce, as well as the effectiveness of their manufacturing and business processes. This paper explores the advantages of activity-based costing vs. traditional costing systems and presents arguments for the potential benefits to the world’s millions of Small to Medium Businesses (SMEs) from implementing ABC. Issues related to the implementation of ABC are discussed. A framework for ABC implementations in SMEs is presented that shows the variables (characteristics of SMEs and implementation challenges) that can impact the ABC implementation process, and/or ultimately, implementation outcomes.</em>
35
Aditya, I. Gede Kusmayana Surya, Animah Animah e Isnawati Isnawati. "ANALISIS PENENTUAN HARGA POKOK KAMAR HOTEL MENGGUNAKAN METODE ACTIVITY BASED COSTING". Akbis: Media Riset Akuntansi dan Bisnis 4, n. 2 (30 ottobre 2020): 68. http://dx.doi.org/10.35308/akbis.v4i2.2785.
Testo completoAbstract (sommario):
Persaingan yang ketat dalam industri pariwiata menuntut setiap hotel dapat memberikan layanan dan fasilitas terbaik dengan harga jual yang rendah. Metode Activity Based Costing (ABC) sangat efektif dalam penentuan harga jual, dikarenakan ABC merupakan sebuah metode pembebanan biaya yang menelurusi jumlah konsumsi biaya secara keseluruhan dengan mengeliminasi biaya yang tidak bernilai tambah, sehingga metode ABC menghasilkan harga pokok kamar yang akurat. Tujuan penelitian ini adalah untuk membandingkan harga pokok kamar yang digunakan oleh pihak hotel dengan metode ABC pada hotel X. Penelitian ini juga bertujuan melihat apakah harga jual kamar mampu menutupi harga pokok kamar menggunakan metode ABC. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Perhitungan harga pokok kamar menggunakan ABC menghasilkan harga pokok kamar yang lebih rendah, hal ini disebabkan oleh pembagian biaya tingkat fasilitas secara harian. Melalui perhitungan ABC, harga jual kamar dapat menutupi harga pokok kamar berdasarkan ABC.
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Kennedy, Tom, e John Affleck-Graves. "The Impact of Activity-Based Costing Techniques on Firm Performance". Journal of Management Accounting Research 13, n. 1 (1 gennaio 2001): 19–45. http://dx.doi.org/10.2308/jmar.2001.13.1.19.
Testo completoAbstract (sommario):
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 in which the ABC techniques are first implemented. This result is robust to different matching criteria and for both accounting and market-based measures of performance. Further analysis suggests that ABC adds to firm value through better cost controls and asset utilization, coupled with greater use of financial leverage.
37
Laurila, J., I. Suramo, M. Brommels, E. M. Tolppanen, P. Koivukangas, P. Lanning e C. G. Standertskjöld-Nordenstam. "Activity-based costing in radiology: Application in a pediatric radiological unit". Acta Radiologica 41, n. 2 (marzo 2000): 189–95. http://dx.doi.org/10.1080/028418500127345037.
Testo completoAbstract (sommario):
Purpose: To get an informative and detailed picture of the resource utilization in a radiology department in order to support its pricing and management. Material and Methods: A system based mainly on the theoretical foundations of activity-based costing (ABC) was designed, tested and compared with conventional costing. The study was performed at the Pediatric Unit of the Department of Radiology, Oulu University Hospital. The material consisted of all the 7,452 radiological procedures done in the unit during the first half of 1994, when both methods of costing where in use. Detailed cost data were obtained from the hospital financial and personnel systems and then related to activity data captured in the radiology information system. Results: The allocation of overhead costs was greatly reduced by the introduction of ABC compared to conventional costing. The overhead cost as a percentage of total costs dropped to one-fourth of total costs, from 57% to 16%. The change of unit costs of radiological procedures varied from −42% to +82%. Conclusion: Costing is much more detailed and precise, and the percentage of unspecified allocated overhead costs diminishes drastically when ABC is used. The new information enhances effective departmental management, as the whole process of radiological procedures is identifiable by single activities, amenable to corrective actions and process improvement.
38
Kuo, Hsiu-Kuei, e Chyan Yang. "An intellectual structure of activity-based costing: a co-citation analysis". Electronic Library 32, n. 1 (28 gennaio 2014): 31–46. http://dx.doi.org/10.1108/el-03-2012-0027.
Testo completoAbstract (sommario):
Purpose – The purpose of this paper is to show that by exploring the intellectual structure of activity-based costing (ABC) based on the citation database of Google Scholar, one can understand the evolution and core ideas of the ABC discipline. Design/methodology/approach – This study employs the document co-citation method to model the intellectual structure of ABC between 1988 and 2008. After an initial co-citation analysis of the condition-limited literature set to find the relationships between core articles, this study further implements multivariate statistical techniques to construct representations for the ABC intellectual structure. Findings – A total of four important subjects chronologically provide a panoramic view of the evolution of ABC. This study finds some dimensions of the results to be in accordance with prior research, but further achieves insights into the core ideas underpinning the ABC discipline. It demonstrates the validity of this study conducting a co-citation analysis based on the citation data of Google Scholar. Research limitations/implications – The classification, core articles, and evolution of the ABC literature published in the past two decades benefit academic researchers conducting future studies that build systematically on prior research. Practical implications – The intellectual structure of the ABC discipline explains and predicts the stages of ABC implementation's life cycle. For the accounting profession, this helps a consultant/practitioner in sub-fields of the ABC domain to quickly and easily enlarge the coverage and viewpoints or perspectives within his/her cluster of interest and to jointly consider the successful factors of implementing ABC in an organization. Originality/value – The empirical feasibility of using digitally archival information to model an intellectual structure of ABC is attained; and the intellectual structure and its various representations provide researchers, consultants, and practitioners with a macroscopic and dynamic view of the ABC discipline.
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Noer Pare, Ramdhany Achmad, e Dyah Purwanti. "ANALISIS PERHITUNGAN BIAYA PENGEMBANGAN PERANGKAT LUNAK PEMERINTAH: STUDI KASUS PADA PUSINTEK, KEMENTERIAN KEUANGAN". Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi 2, n. 1 (8 ottobre 2018): 117. http://dx.doi.org/10.35837/subs.v2i1.278.
Testo completoAbstract (sommario):
This study aim to propose a software costing for public sector, by using both of activity-based costing (ABC) method and traditional costing method. We based on a case study in Pusintek, Ministry of Finance and using a field observation, interviews and literature studies to collect data and information such as related to the preparation of software costing simulations. Finally, we proposed a software costing by ABC method and traditional costing method for Pusintek. We find that the software costing by ABC is cheaper than traditional costing, however the ABC costing takes more assumption and more complex calculations. We have several limitation related to lack of data, use more assumptions and find a complicated of data’s segregation. We suggest to use traditional costing to calculate the software cost, because traditional costing is simpler and practicable in the public sector, since the degree of complexity is lower than ABC costing. The ABC has more accurate cost calculation, but it considers more assumption, need more documents, and higher complexity of job’s procedures. In the public sector, it was still a lack of requirement to apply the ABC.
40
Escobar-Mamani, Fortunato, George Argota-Pérez, Víctor Dante Ayaviri Nina, Santotomas Licímaco Aguilar-Pinto, Gabith Miriam Quispe Fernandez e Otto Eulogio Arellano Cepeda. "Costeo basado en actividades (ABC) en las PYMES e iniciativas innovadoras: ¿opción posible o caduca?" Revista de Investigaciones Altoandinas - Journal of High Andean Research 23, n. 3 (15 agosto 2021): 171–80. http://dx.doi.org/10.18271/ria.2021.321.
Testo completoAbstract (sommario):
The quantification of production/service costs to determine the market price is fundamental in offering the maximum value of satisfaction. Therefore, management accounting is essential. One of the alternative tools is activity-based costing, known as ABC system, an alternative method to overcome the limitations of traditional indirect cost systems, which somehow distort the actual accounting of costs. Will exploring its development, applicability, challenges and benefits still be a possible option? This study aimed at reviewing the scientific literature produced on the activity-based costing system in recent years, identifying trends of adoption and challegnes of implementation in various manufacturing and service firms. High impact journals indexed in PubMed, Web of Science (WoS), Scopus, among others, were analyzed. The results show an increase of publications on the implementation of the ABC system in PubMed (855 publications), WoS (1131) and Scopus (2535). The results show that its applicability remains a possible option as an alternative costing tool for SME managers or owners. This study concludes that the application of the ABC system is adequate to determine real costs and could guarantee more reasonable and competitive prices in the market. However, there is still resistance to its implementation due to human and technological ignorance.
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Dwi Amitha, Desy, e Farid Firmansyah. "PENERAPAN METODE ACTIVITY BASED COSTING (ABC) DALAM PERHITUNGAN HARGA POKOK PRODUKSI (HPP) PADA GRIYA BATIK PODHEK DI KECAMATAN PROPPO KABUPATEN PAMEKASAN". Shafin: Sharia Finance and Accounting Journal 1, n. 2 (30 settembre 2021): 149–58. http://dx.doi.org/10.19105/sfj.v1i2.5133.
Testo completoAbstract (sommario):
Penelitian ini bertujuan untuk menganalisis penerapan metode Activity Based Costing (ABC) dalam perhitungan harga pokok produksi (HPP) di Griya Batik Podhek Kecamatan Proppo Kabupaten Pamekasan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Jenis data yang digunakan yaitu data kualitatif dan kuantitatif. Untuk sumber data yang digunakan yaitu data primer dan data sekunder. Sedangkan metode pengumpulan data diperoleh dengan tiga metode yaitu metode wawancara semi struktur, metode dokumentasi dari proses produksi batik dan menggunakan metode observasi di griya batik podhek. Metode analisis diawali dengan menghitung harga pokok produksi menggunakan metode tradisional dan dilanjutkan dengan menggunakan metode Activity Based Costing (ABC). Hasil penelitian dihasilkan bahwa harga pokok produksi per lembar kain batik dengan metode tradisional sebesar Rp Rp1.819.598,- sedangkan apabila menggunakan metode Activity Based Costing (ABC) diperoleh HPP sebesar Rp Rp1.498.783,798,-. Dari kedua perhitungan tersebut, antara metode tradisional dan metode Activity Based Costing (ABC) memiliki selisih beda harga pokok produksi yang dihasilkan yaitu sebesar Rp320.814,202,-. Hasil harga pokok yang diperoleh dengan menggunakan dua perhitungan tersebut diketahui bahwa perhitungan HPP dengan metode Activity Based Costing (ABC) lebih murah dari pada menggunakan metode tradisional. Dengan diketahuinya perbedaan harga pokok produksi yang dihasilkan, maka diketahui pula laba sebenarnya yang diperoleh. Dengan harga pokok produksi dari hasil perhitungan metode ABC, maka hal ini akan berpengaruh pula terhadap harga jual yang ditawarkan dari satu lembar batik jenis premium produk dari Griya Batik Podhek Kecamatan Proppo Kabupaten Pamekasan.
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Haroun, Ahmed E. "Maintenance cost estimation: application of activity-based costing as a fair estimate method". Journal of Quality in Maintenance Engineering 21, n. 3 (10 agosto 2015): 258–70. http://dx.doi.org/10.1108/jqme-04-2015-0015.
Testo completoAbstract (sommario):
Purpose – The purpose of this paper is to present the use of activity-based costing (ABC) approach as an alternative option to the traditional cost accounting system. The contribution of this study is to demonstrate, through a simple example, the application of that costing system in a service (maintenance) industry, i.e. the paper intended to develop a procedure for a cost model that help in calculating any maintenance job cost, to a reasonable degree of accuracy, based on the actual activities performed. Design/methodology/approach – This research uses a simple example whereby hypothetical activities and cost data of maintaining an injector and a pump, of an internal combustion engine, are used, presented and analyzed based on the use of the developed procedure. Findings – ABC system provides more accurate cost estimates rather than the traditional “order costing” methods that uses unit-level costs which are variable in relation to change in service volume. Traditional cost methods distort the costs by applying overhead uniformly over different jobs of varied complexities and activities scope. On the other hand, ABC is a useful means to distribute the overhead costs in proportion (fairly) to the actual activities performed in a specific job and, hence, enhance the rationality of decision making, i.e. will not distort the accounting information used for cost reduction, pricing, and evaluation matters. The results obtained from the analysis showed that allocating costs to the maintained injector decreased from $83.55 to $71.95 and, finally, to $67.57 when using the workshop-wide, two-stage and ABC overhead allocation methods, respectively; while that of the pump increased from $298.90 to $340.34 and, finally, to $359.48 when using the same three methods, in the same order, respectively. The result is quite fair when considering the complexity of the fuel pump, in terms of design and maintenance, when compared with the injector. Notice that using volume to allocate overhead costs results in over costing high-volume products, e.g. injectors (simple in terms of design and operation) and under costing low-volume products, e.g. pumps (more complex in terms of design and operation). The paper recommends to use ABC as a more accurate and fair method when charging maintenance job orders based on the analysis of costing two maintained items in the same premise while consuming different overhead resources. Practical implications – This study attempts to analyze different methods to calculate a specific corrective maintenance job order. It strives to remedy the drawbacks of the traditional overhead costing of a job order when using principles related to the size of service, such as the direct labor cost/hours, as an allocation base. Consequently, the study proposed a new costing method, i.e. application of ABC. The traditional costing approach is considered by many firms as the best costing method. Nevertheless, it allocates overhead cost over job performed uniformly (equally) not differentiating between the complexity of the job and variety of the activities performed, e.g. using the same allocation base for “oil change” and “fuel pump adjustment” activities. So, ABC prevents cost distortions (unfairness) that could not be prevented by traditional cost accounting system. The author believes that the method presented in this paper will provide a useful management tool for costing maintenance jobs based on the appropriate selected activity drivers in maintenance workshops. The method could be applied for costing maintenance activities in maintenance of all industrial sectors. Originality/value – The use of traditional costing method has proven to be distorted by applying overhead uniformly over different jobs of varied complexities and activities scope. In this paper the authors strive to present an effective costing alternative that outperforms the traditional ones with regard to overhead allocation. The paper aims to find reliable and fair maintenance costing method, i.e. to find out the relationships between maintenance activities and cost drivers. Although, ABC is widely used in manufacturing industry, no application or current research has presented an applicable thorough worked-out example, with the exception, to the author’s knowledge, of one in the aeronautical industry, to implement ABC method in maintenance industry. The importance of using this method comes from the fact that it provides, relatively, accurate and fair maintenance bills that provide customer satisfaction and firm good image. Hence, the paper is relevant in this respect and intended to contribute to the practice of maintenance management.
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Xiao, Li Ping, Zhe Liu e Zhe Li. "The Application of Activity-Based Costing in E-Commerce Enterprises". Advanced Materials Research 926-930 (maggio 2014): 3992–95. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.3992.
Testo completoAbstract (sommario):
E-commerce has been developing quickly in recent years,the main advantage of E-commerce is the lower cost, so that cost control is important in E-commerce enterprises. Activities-Based Costing (ABC) is an new cost accounting method and is suitable to E-commerce. We introduce the cost of E-commerce and analyze the necessity of the application of ABC and then we show the ABC process in an example.
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Maha Faisal Alsayegh. "Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism". Journal of Accounting and Finance in Emerging Economies 6, n. 1 (31 marzo 2020): 251–62. http://dx.doi.org/10.26710/jafee.v6i1.1074.
Testo completoAbstract (sommario):
The purpose of this article is to provide systematic and critical literature review of studies related to activity-based costing around the world. The literature review covers articles from developed and developing countries and is organised to provide insights on four major aspects of ABC adoption, implementation, outcomes and criticism.
The adoption of ABC is generally greater in developed countries as compared to developing countries. Among the key benefits of using ABC include better product costing that ultimately increases the profitability and competitiveness of a company. Using ABC results in greater transparency of costs which have implications for planning, controlling and decision making.
Successful implementation of ABC is to deal effectively with the specific behavioral, technical and organizational factors. Most of the problems found in the literature were related to the practical, technical and system difficulties of ABC. Due to cultural and organizational issues many companies fail as techniques need modification when used in different settings.
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Rodríguez Manay, L. O., I. Guaita e I. Marqués. "Implementation of an Activity Based Costing System (ABC)". Finance, Markets and Valuation 4, n. 2 (2018): 51–62. http://dx.doi.org/10.46503/vsuj2775.
Testo completoAbstract (sommario):
Research has been presented on the application of activity-based cost (ABC) in the manufacturing and service industries in the agricultural sector, which examines recent advances in cost accounting methods with special reference to the application of cost based in methodological activities in the primary sector. Accordingly, this document proposes using a transparent, flexible, easy to apply and understand cost model; based on activities to calculate and manage production costs in companies.
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Putra, Yudiarto Perdana, e Kartika Yuliari. "Analisis Unit Cost Mahasiswa Berdasarkan Activity Based Costing". JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS 2, n. 1 (18 aprile 2017): 47. http://dx.doi.org/10.29407/nusamba.v2i1.563.
Testo completoAbstract (sommario):
Dalam konsep pembiayaan pendidikan ada dua hal penting yang perlu dianalisis, yaitu biaya pendidikan secara keseluruhan (Total cost) dan biaya satuan per mahasiswa (Unit cost). Dengan menganalisis biaya satuan memungkinkan untuk mengetahui efisiensi dalam penggunaan sumber-sumber di perguruan tinggi, keuntungan dari investasi pendidikan, dan pemerataan pengeluaran masyarakat dan pemerintah untuk pendidikan. Setting penelitian pada Fakultas Ekonomi Universitas “X” Di Kota Kediri. Data diperoleh melalui wawancara dengan pihak lembaga dan pemenuhan data-data yang dibutuhkan dalam penelitian. Dalam Penelitian ini menggunakan metode analisis deskriptif, yaitu menentukan pemicu biaya, mengelompokkan biaya, menghitung tarif dan menganalisis harga Tarif SPP dengan metode Activity Based Costing (ABC), kemudian membandingkan Tarif SPP yang ditetapkan dengan metode Activity Based Costing(ABC). Hasil Penelitian diharapkan bisa menjadi masukan kepada pengelola lembaga pendidikan dalam penentuan biaya pendidikan, sehingga bisa maksimal dalam memberikan pelayanan kepada mahasiswa.
Kata kunci : Activity Based Costing Model, Unit Cost, Total Cost.
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Hashim, Jamalludin Helmi. "The Activity-based costing (ABC) in a Public Higher Education Institutions (HEI): Stakeholders perceptions". INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY 7, n. 3 (15 dicembre 2013): 1125–35. http://dx.doi.org/10.24297/ijmit.v7i3.699.
Testo completoAbstract (sommario):
The purpose of this study is to investigate the differences in perceptions, i) on the usefulness of costing information produced by ABC and the traditional costing system, and ii) between users and preparers. The respondents were selected using disproportionate stratified random sampling method among staff in the biggest public university in Malaysia with a multi-campus university system. Twelve branch campuses across the country. The data was collected using structure postal questionnaires that were distributed to 153 respondents across all of their campuses. The results indicated that respondent perceived the information produced by ABC system as of higher functionality as compared to the traditional costing system information. The finding also showed that there was no significance difference between users and prepares with regards to the quality of ABC system, but users perceived the ABC information is of higher functionality than do the preparers.
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Geri, Nitza, e Boaz Ronen. "Relevance lost: the rise and fall of activity-based costing". Human Systems Management 24, n. 2 (16 aprile 2005): 133–44. http://dx.doi.org/10.3233/hsm-2005-24202.
Testo completoAbstract (sommario):
In the debate between marginal decision-making and full absorbance that has been going on since the nineteenth century, activity-based costing/management (ABC/M) appeared as a promising decision support tool which answers the criticism leveled against traditional cost accounting. This paper describes the strengths and weaknesses of ABC/M from a global value creation perspective, in an effort to explain why it failed to live up to its promise and why not too many companies retained it beyond a short pilot period. The paper suggests the global decision-making methodology (GDM), as an effective alternative to costing methods, which improves the quality of decisions and enhances organization value. The paper illustrates its implementation by presenting a case study of a large international financial services organization that abandoned the ABC/M system it had been using for seven years in favor of GDM. The ABC/M system was transformed to a throughput focused “light ABC” system that supports GDM. The article describes the circumstances that led the organization to adopt GDM, and provides general guidelines for its implementation.
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Lim, Ji-Young, Wonjung Noh e Jin-A. Mo. "A Methodological Quality Evaluation of Nursing Cost Analysis Research based on Activity-based Costing in Korea". Journal of the Korea Contents Association 16, n. 7 (28 luglio 2016): 279–90. http://dx.doi.org/10.5392/jkca.2016.16.07.279.
Testo completo
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Sanjana, Ms, e Mr Tushar Jindal. "Impact of Activity Based Costing Technique and Abcm on Various Managerial Decisions (A Conceptual Study)". GIS Business 14, n. 3 (27 giugno 2019): 148–55. http://dx.doi.org/10.26643/gis.v14i3.4424.
Testo completoAbstract (sommario):
Through this study, the objective is to study the effect of implementation of Activity Based Costing (ABC) and the information generated on various types of decisions made by managers. ABC system of costing, when implemented, gives visible benefits for any firm. First, for implementation, all the components of cost are thoroughly studied, that generally are not done when we follow traditional method of costing and we distribute certain overheads for cost calculations on absorption or apportionment basis. Secondly, the complete process is scrutinised in detail and analysis is done to check the efficiency against the predefined benchmarks. Use of information based on ABC can increase the efficiency, closing down of unprofitable segments and to utilise the available resources in more profitable operations, which ultimately leads in cost reduction and increase in revenue and in turn, better financial performance. However, initially the implementation of ABC technique for estimation of cost may involve a lot many challenges. An ABC analysis may not be popularised because of two key reasons. First, it may not reveal every time any new information to the management that it already knows before the ABC analysis, and secondly, it may require the hiring of outside specialists/consultants for implementation and also the change in organisational structure which some time is resisted by the management, as management may not be willing to work on recommendations of an outsider’s data and analysis which may significantly be different from the earlier adopted traditional costing techniques. However, ABC system can be a more accurate way of costing and can go a long way in managing pricing, profit and revenue, taking decision relating to product mix etc. in both manufacturing and service sector.