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Автор: Grafiati

Опубліковано: 13 вересня 2021

Оновлено: 12 лютого 2022

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1

Fei, Zhang Yi, and Che Ruhana Isa. "Factors Influencing Activity-Based Costing Success: A Research Framework." International Journal of Trade, Economics and Finance 1, no. 2 (2010): 144–50. http://dx.doi.org/10.7763/ijtef.2010.v1.26.

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2

Hammer, Jiří. "Activity Based Costing as Way to Streamline Government." Český finanční a účetní časopis 2011, no. 4 (December 1, 2011): 119–30. http://dx.doi.org/10.18267/j.cfuc.160.

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3

Lim, Ji-Young, Wonjung Noh, and 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, no. 7 (July 28, 2016): 279–90. http://dx.doi.org/10.5392/jkca.2016.16.07.279.

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4

Sancovschi, Moacir, and Adolfo Henrique Coutinho Silva. "ALGUMAS CONSIDERAÇÕES SOBRE A NATUREZA DO TIME-DRIVEN ACTIVITY-BASED COSTING." Advances in Scientific and Applied Accounting 11, no. 1 (April 30, 2018): 110–26. http://dx.doi.org/10.14392/asaa.2018110106.

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5

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

6

Mikovcová, Hana. "Activity Based Costing." Acta Oeconomica Pragensia 16, no. 4 (August 1, 2008): 22–28. http://dx.doi.org/10.18267/j.aop.127.

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7

Goebel, Daniel J., Greg W. Marshall, and William B. Locander. "Activity-Based Costing." Industrial Marketing Management 27, no. 6 (November 1998): 497–510. http://dx.doi.org/10.1016/s0019-8501(98)00005-4.

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8

Jalalabadi, Faryan, Allen Milewicz, Sohail Shah, Larry Hollier, and Edward Reece. "Activity-Based Costing." Seminars in Plastic Surgery 32, no. 04 (October 22, 2018): 182–86. http://dx.doi.org/10.1055/s-0038-1672208.

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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.

9

Raab, Carola, Stowe Shoemaker, and Karl J. Mayer. "Activity-Based Costing." International Journal of Hospitality & Tourism Administration 8, no. 3 (August 7, 2007): 1–15. http://dx.doi.org/10.1300/j149v08n03_01.

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10

Eggers, John L., and Charles E. Bangert. "Activity-based costing." Journal - American Water Works Association 90, no. 6 (June 1998): 63–69. http://dx.doi.org/10.1002/j.1551-8833.1998.tb08454.x.

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11

Baines, Anna. "Activity‐based costing." Work Study 41, no. 2 (February 1992): 12–13. http://dx.doi.org/10.1108/eum0000000002664.

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12

Escobar-Mamani, Fortunato, George Argota-Pérez, Víctor Dante Ayaviri Nina, Santotomas Licímaco Aguilar-Pinto, Gabith Miriam Quispe Fernandez, and 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, no. 3 (August 15, 2021): 171–80. http://dx.doi.org/10.18271/ria.2021.321.

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Анотація:

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.

13

Ussahawanitchakit, Phaprukbaramee. "ACTIVITY-BASED COSTING OF CANNED AND PROCESSED FOODS BUSINESSES IN THAILAND: EFFECTS ON ORGANIZATIONAL DEVELOPMENT, BUSINESS COMPETITIVENESS AND CORPORATE SUCCESS." Business: Theory and Practice 18 (October 12, 2017): 215–25. http://dx.doi.org/10.3846/btp.2017.023.

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This study aims at investigating the relationships among activity-based costing, organizational development, business competitiveness, and corporate success of canned and processed foods businesses in Thailand. In this study, 142 canned and processed foods businesses in Thailand are the samples of the study. Structural equation model (SEM) was employed to test the research relationships. The research results indicate that activity-based costing positively leads to organizational development and business competitiveness. Also, organizational development positively relates to business competitiveness and corporate success while business competitiveness positively affects corporate success. In summary, activity-based costing plays a significant role in determining, driving and explaining firm outcomes. Accordingly, firms need to pay attention to the development and utilization of activity-based costing through the provision of competencies, capabilities, resources, and assets to its implementation. To verify the current study, future research may need to search for activity-based costing’s dimensions and components, collect data from different populations and countries and apply regression analysis, partial least squared and path analysis to prove the relationships.

14

Helberg, C., J. E. Galletly, and J. R. Bicheno. "Simulating Activity‐based Costing." Industrial Management & Data Systems 94, no. 9 (November 1994): 3–8. http://dx.doi.org/10.1108/02635579410072126.

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15

Jones, C. "Activity based software costing." Computer 29, no. 5 (May 1996): 103–4. http://dx.doi.org/10.1109/2.494092.

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16

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

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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.

17

PARIKH, CMA NISHITH, and Dr Gurudutta Japee. "ACTIVITY BASED COSTING – A TOOL OF ACCURATE COSTING." GAP iNTERDISCIPLINARITIES - A GLOBAL JOURNAL OF INTERDISCIPLINARY STUDIES 1, no. 2 (November 18, 2018): 57–60. http://dx.doi.org/10.47968/gapin.12009.

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Activity based costing is a system of allocating overheads to jobs, processes or products on the basis of activities responsible for such expenses, instead of the traditional system, so that true and logical cost is obtained. According to traditional system, firstly the overheads are apportioned over various departments on some basis and then they are absorbed to the individual product on the basis of direct wages or direct labour hours or direct machine hours etc. Suppose factory overheads are absorbed on the basis of machine hours, this is not logical, because all factory overheads are not dependent on machine hours and so the overheads allocated are incorrect and consequently the total cost and selling price based on such costs are all incorrect and illogical, which may put business into trouble. The overheads are absorbed under Activity Based Costing on the basis of activities giving rise to overheads, e.g. to allocate the expenses of procurement of goods, it can be divided into three activities like placing an order, receipts and inspection, storage etc. The total overheads of all three activities are ascertained and are absorbed to various jobs, processes or products in proportion to the services which they received from these activities, e.g. the inspection cost is absorbed on the basis of number of times the product is inspected, cost of placing an order is allocated on the basis of number of times the orders were placed etc.

18

Wahidi, Sufian Imam, Vialdo Muhammad Virmansyah, and Triwilaswandio Wuruk Pribadi. "Study on Implementation of Activity-Based Costing (ABC) System on Determination of Indirect Costs in Ship Production." Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan 18, no. 1 (November 13, 2020): 1–7. http://dx.doi.org/10.14710/kapal.v18i1.33000.

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Currently, business development, especially in the maritime sector, has quite rapid progress in Indonesia. Recently, the shipbuilding industry's development is an effort to improve competitiveness with the global market. With the increasing development of the shipbuilding industry in Indonesia, cost accounting as a cost information system is challenged to develop the shipbuilding industry, requiring high product quality. This matter requires the company to decide on proper budget planning not to experience losses. Activity-Based Costing (ABC) System is a system to determine costs using activities to classify costs to produce indirect costs that are more systematic and relevant. Activity-based costing systems identify resources in each department's activities to provide information about a product's cost. It collects indirect costs and allocates them to various products in proportion to the product volume. Therefore, activity-based costing can estimate the product costs and individual activity costs used in the production well. The first step is classifying activities, associating various costs with various activities, determining homogeneous cost groups, and determining group rates. The second step of this stage is the determination of overhead prices selected from each cost group. This research compares indirect costs to the construction of 2x1800 HP tugboat ships according to traditional cost accounting methods with the Activity-Based Costing System method. The first method's result is 3,432,920,043 IDR and the second method is 2,231,760,472 IDR.

19

Bushong, J. Gregory, John C. Talbott, and David W. Cornell. "Instructional Case—Activity-based Costing Incorporating both Activity and Product Costing." Accounting Education 17, no. 4 (December 2008): 385–403. http://dx.doi.org/10.1080/09639280802436632.

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20

Hussein, Mohamed E. A., and Kinsun Tam. "Pilgrims Manufacturing, Inc.: Activity-Based Costing versus Volume-Based Costing." Issues in Accounting Education 19, no. 4 (November 1, 2004): 539–53. http://dx.doi.org/10.2308/iace.2004.19.4.539.

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21

Battistella Luna, Marina, and Antônio Cezar Bornia. "Time-driven activity based costing: A comparative study with the activity based costing." Revista Gestão da Produção Operações e Sistemas 12, no. 2 (June 1, 2017): 220–38. http://dx.doi.org/10.15675/gepros.v12i2.1652.

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22

Benavídez Vera, Erika Xiomara, Erika Maricela Segarra Farfán, Eliezer Colina-Morles, Lorena Catalina Siguenza-Guzman, and Rodrigo Nicanor Arcentales-Carrión. "Levantamiento de procesos como base para la aplicación de sistemas de costeo basado en actividades en empresas de ensamblaje." Revista Economía y Política XV, no. 30 (July 3, 2019): 40–71. http://dx.doi.org/10.25097/rep.n30.2019.03.

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23

Oliveira, Alan Santos de, Lorena de Souza Arruda, Antônio André Cunha Callado, and Aldo Leonardo Cunha Callado. "RELATIONS BETWEEN THE USE OF ACTIVITY BASED COSTING SYSTEM AND CONTINGENCY FACTORS: EVIDENCE FROM BRAZILIAN NGOS." Advances in Scientific and Applied Accounting 13, no. 1 (April 30, 2020): 085–102. http://dx.doi.org/10.14392/asaa.2020130105.

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24

Corbey, Michael. "Time-Driven Activity-Based Costing." Maandblad Voor Accountancy en Bedrijfseconomie 82, no. 11 (November 1, 2008): 477–84. http://dx.doi.org/10.5117/mab.82.12839.

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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.

25

Raz, Tzvi, and Dan Elnathan. "Activity based costing for projects." International Journal of Project Management 17, no. 1 (February 1999): 61–67. http://dx.doi.org/10.1016/s0263-7863(97)00073-2.

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26

Emblemsvag, Jan. "Activity‐based life‐cycle costing." Managerial Auditing Journal 16, no. 1 (February 2001): 17–27. http://dx.doi.org/10.1108/02686900110363447.

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27

Barros, Rúben Silva, and Ana Maria Dias Simões da Costa Ferreira. "Time-driven activity-based costing." Qualitative Research in Accounting & Management 14, no. 1 (April 18, 2017): 2–20. http://dx.doi.org/10.1108/qram-10-2015-0095.

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Purpose By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company. Design/methodology/approach To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach. The host organisation is GP, a Portuguese company in the frozen food sector. Findings The authors’ experience allows them to assert that TDABC is suitable for a manufacturing company and it is able to deal with the variability of the industrial processes. Nonetheless, through a comparison with the models presented in the literature, TDABC appears to be more complex for manufacturing. The authors argue that this happens for two reasons. First, the two types of resources (human labour and machinery) used in production areas create a need to split tasks and to create two equations for each process, something that does not happen in service companies. Second, times are difficult to individualise for certain highly automated procedures, which could also give rise to some errors. Research limitations/implications The designed model is compared to other models presented in the literature. Practical implications This study shows a real example of TDABC in manufacturing and the procedural innovation of the time equations. Originality/value As the TDABC literature has been mostly focused on examples of service companies, the authors examine the technical suitability and the complexity of TDABC in manufacturing companies.

28

Coners, André. "Time-Driven Activity-Based Costing." Controlling 19, no. 6 (2007): 343–46. http://dx.doi.org/10.15358/0935-0381-2007-6-343.

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29

Udpa, Suneel. "Activity-Based Costing for Hospitals." Health Care Management Review 21, no. 3 (1996): 83–96. http://dx.doi.org/10.1097/00004010-199602130-00009.

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30

Udpa, Suneel. "Activity-Based Costing for Hospitals." Health Care Management Review 21, no. 3 (1996): 83. http://dx.doi.org/10.1097/00004010-199622000-00009.

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31

Mielcarek, Jarosław. "ACTIVITY-BASED COSTING VS. OUTSOURCING." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 503 (2018): 345–54. http://dx.doi.org/10.15611/pn.2018.503.30.

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32

Raab, Carola, Jean Hertzman, Karl Mayer, and Donald Bell. "Activity-Based Costing Menu Engineering." Journal of Foodservice Business Research 9, no. 1 (March 19, 2007): 77–96. http://dx.doi.org/10.1300/j369v09n01_06.

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33

Hakim, Tito IM Rahman. "Activity-Based Costing and Its Derivatives and Significance in the Cutting-Edge Environment." TIJAB (The International Journal of Applied Business) 2, no. 2 (February 26, 2019): 107. http://dx.doi.org/10.20473/tijab.v2.i2.2018.107-122.

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The purpose of this article is to explore activity-based costing with its derivative, that is time-driven activity-based costing and fuzzy time-driven activity-based costing via some relevant researches and observe significance of this systems in sophisticated business environment. Activity-based costing is a costing system with two phases that track cost from activity to product. The emergence of activity-based costing is driven by irrelevance calculation of traditional costing system that cause information distortion. Therefore, activity-based costing emerges as a alternative problem solving of this distortion. But activity-based costing as a system has its drawbacks. These drawbacks try to be covered later with the emergence of model development of former activity-based costing. Through time-driven activity-based costing, activity-based costing that previously complex and expensive become simpler and more economic. Subsequently, through uzzy time-driven activity-based costing, calculation of time-driven activity-based costing that previously in-absolute and ambiguity become less. Through three tradeoff analysis, that is cost-benefit, complexity-simplify, and first-secondary, it is known that activity-based costing and its derivative still have a great significance in business environment that full of sophistication and recency.

34

Zamrud, N. F., and M. Y. Abu. "COMPARATIVE STUDY: ACTIVITY BASED COSTING AND TIME DRIVEN ACTIVITY BASED COSTING IN ELECTRONIC INDUSTRY." Journal of Modern Manufacturing Systems and Technology 4, no. 1 (March 27, 2020): 68–81. http://dx.doi.org/10.15282/jmmst.v4i1.3840.

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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.

35

NACHTMANN, HEATHER, and KIM LASCOLA NEEDY. "FUZZY ACTIVITY BASED COSTING: A METHODOLOGY FOR HANDLING UNCERTAINTY IN ACTIVITY BASED COSTING SYSTEMS." Engineering Economist 46, no. 4 (January 2001): 245–73. http://dx.doi.org/10.1080/00137910108967577.

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36

Wang, Xin Ping, and Qi Zhang. "Research on Activity Quality Costing." Advanced Materials Research 403-408 (November 2011): 3322–28. http://dx.doi.org/10.4028/www.scientific.net/amr.403-408.3322.

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Quality costing is an important part of quality cost management. How to adjust quality and cost scientifically is the focus of attention. Firstly from the perspective of the activity, this paper analyzes limitations of current quality cost accountings, and proposes the idea of quality costing under activity-based-costing. At the same time, this article constructs the theoretical model of activity quality costing, and designs mathematical calculation model specifically for the quality costing on the basis of original activity-based costing mathematical calculation model. Finally the author gives operation steps of activity quality costing.

37

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

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38

Cui, Qiu Yue, Xue Ren Dong, Yu Zhen Ma, and Long Li. "Research on the Application of Activity-Based Costing Based on the Concept of the New Accounting Standards." Advanced Materials Research 1006-1007 (August 2014): 486–89. http://dx.doi.org/10.4028/www.scientific.net/amr.1006-1007.486.

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We encountered many obstacles in the implementation process of Activity-based Costing. But the new accounting standards fully embody a new accounting concept, coinciding with the concept of Activity-based Costing, and it brings a new opportunity to implement Activity-based Costing. The paper discusses the content.

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Becker, Jörg, Philipp Bergener, and Michael Räckers. "Activity-Based Costing in Public Administrations." International Journal of E-Services and Mobile Applications 2, no. 4 (October 2010): 1–10. http://dx.doi.org/10.4018/jesma.2010100101.

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The traditional way of budgeting in public administrations is input-oriented; however, this system does not meet actual methods of efficient budget controlling as a mapping of output parameters. Due to challenges, such as the need for cost reduction because of decreasing tax revenues, pressure for controlling mechanisms is rising. Furthermore, Europe Pan-European directives foster process harmonization and introduction of IT-supported and optimized business processes in the public sector. In this regard, activity-based costing can be a useful instrument for efficiency measurement of public administrations output. Through the introduction of new public management and double-entry accounting public administrations, the opportunity to use cost-centered accounting mechanisms to assess process performance while evaluating their activities in a holistic concept is accomplished. Process modeling can be a useful instrument to help public administrations to capture relevant process knowledge and thus create the data basis for activity-based costing.

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Setyaning, Larashati B'tari, and Andriani Okta Fara Dita. "Literature Study : Activity-Based Costing System." Journal of Applied Sciences, Management and Engineering Technology 1, no. 2 (November 23, 2020): 46–49. http://dx.doi.org/10.31284/j.jasmet.2020.v1i2.1160.

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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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Boons, A. N. A. M., H. J. E. Roberts, and Frans Roozen. "Strategische kostenanalyses en activity-based costing." Maandblad Voor Accountancy en Bedrijfseconomie 65, no. 9 (September 1, 1991): 383–92. http://dx.doi.org/10.5117/mab.65.21611.

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Van De Poel, Jan. "Een positionering van activity-based costing." Maandblad Voor Accountancy en Bedrijfseconomie 69, no. 1/2 (January 1, 1995): 86–90. http://dx.doi.org/10.5117/mab.69.14023.

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Kaukab, M. Elfan. "Implementasi Activity-Based Costing Pada UMKM." Journal of Economic, Management, Accounting and Technology 2, no. 1 (February 9, 2019): 69–78. http://dx.doi.org/10.32500/jematech.v2i1.576.

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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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Grandlich, Cheryl. "Using Activity-Based Costing in Surgery." AORN Journal 79, no. 1 (January 2004): 189–92. http://dx.doi.org/10.1016/s0001-2092(06)61152-6.

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Andrade, M. C., R. C. Pessanha Filho, A. M. Espozel, L. O. A. Maia, and R. Y. Qassim. "Activity-based costing for production learning." International Journal of Production Economics 62, no. 3 (September 1999): 175–80. http://dx.doi.org/10.1016/s0925-5273(97)00136-9.

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Delpachitra, Sarath. "Activity‐based costing and process benchmarking." Benchmarking: An International Journal 15, no. 2 (April 11, 2008): 137–47. http://dx.doi.org/10.1108/14635770810864857.

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Claesson, Börje, and Lars Edgren. "Activity-Based Costing in Outpatient Psychiatry." Nordic Journal of Nursing Research 21, no. 4 (December 2001): 42–45. http://dx.doi.org/10.1177/010740830102100408.

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Agbejule, Adebayo. "Motivation for activity‐based costing implementation." Journal of Accounting & Organizational Change 2, no. 1 (January 2006): 42–73. http://dx.doi.org/10.1108/18325910610654126.

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González-Gómez, José Ignacio, and Sandra Morini. "An Activity-Based Costing of Wine." Journal of Wine Research 17, no. 3 (December 2006): 195–203. http://dx.doi.org/10.1080/09571260701286650.

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van Damme, Dick A., and Frank L. A. van der Zon. "Activity Based Costing and Decision Support." International Journal of Logistics Management 10, no. 1 (January 1999): 71–82. http://dx.doi.org/10.1108/09574099910805941.

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