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Peningkatan Efisiensi Biaya Melalui Activity Based Management
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 This research aims to analize cost efficiency enhancement through implementation of Activity Based Management. The data of this research are collected by observation, interview and documentation.
Fatimah Annisa, Agus Arief Santoso
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Analisis Penentuan Tarif Rawat Inap Dengan Metode Activity Based Costing Pada RSUD Hapsari Medika Kota Lubuklinggau [PDF]
, 2015 The background of this research is Hapsari Medika Hospital who calculate hospitalization room rates on the basis of unit cost, although the calculation of rates of hospitalization has been regulated by the government based on the unit cost, but the ...
Miranti, B. (Bunga) +1 more
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Comparing the Cost of Services Provided by Oncology Ward Using Traditional Costing and Activity-Based Costing (A Case Study: Tohid Hospital of Kurdistan) [PDF]
حسابداری سلامت, 2018 Introduction: Due to rising costs and resources constraints, it is required to consider all activities and costs for calculating the cost of services provided, particularly in hospitals.
M. Zaheri, P. Amini, Z. Meshkani
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Keberlanjutan, 2021 Activity-Based Costing can produce more accurate cost information and avoid cost distortions to help control operations, control costs, and provide information for the budgeting process.
Firda Fitria Nasution +2 more
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Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania [PDF]
Theoretical and Applied Economics, 2008 This article refers to implementation opportunities of green accounting for the Activity- Based Costing method. It shows why we choose Activity-Based Costing method and what must be done in this way.
Sorinel Capusneanu
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Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 The selling price of a product can be a company's strength or weakness, so an appropriate cost recording method is needed. This study aims to compare the recording of product costs a unit using the conventional method and the activity based costing (ABC)
Herman +4 more
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Application of activity - based costing in companies in Poland [PDF]
, 2010 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 ...
Wnuk-Pel, Tomasz
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Keberlanjutan, 2017 With the Activity Based Costing (ABC) system, it will improve the existing deficiencies in the conventional system in terms of as a basis for managers in decision making.
Septi - Wifasari
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Activity based costing method [PDF]
Acta Montanistica Slovaca, 2001 Activity based costing is a method of identifying and tracking the operating costs directly associated with processing items. It is the practice of focusing on some unit of output, such as a purchase order or an assembled automobile and attempting to ...
Èuchranová Katarína +1 more
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Revista Ambiente ContábilObjetivo: Analisar o nível de transparência nos sites de municípios paraibanos de diferentes portes numa perspectiva longitudinal. Metodologia: Foram selecionados 20 municípios, de acordo com o porte, para compor uma amostra aleatória estratificada ...
Alberlan Fernandes da Silva +1 more
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