Results 11 to 20 of about 17,535 (149)

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
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

Implementasi activity based costing pada perusahaan manufaktur, jasa, dan umkm : Sebuah studi literatur

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, Tri Joko Prasetyo, Agrianti Komalasari   +2 more
doaj   +1 more source

ACTIVITY-BASED COSTING

Revista Eletrônica de Estratégia & Negócios
The present study proposes a cost management system, based on the concepts of Activity Based Costing (ABC), and its application in a Port Authority in Brazil. An applied action-research study was conducted with the participation of the researchers together with the Port Authority team to present a model that meets the solution to the problem presented.
Erivelto Fioresi de Sousa, Francisco José Kliemann Neto, Rafael Fontoura Andriotti, Rodrigo Rech Campagnolo   +3 more
  +4 more sources

Analysis Of Conventional Methods And Activity Based Costing (ABC) Methods In Determining Product Cost Unit In Bagoster Business Baubau City

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, Irmawati Alimuddin, Winda Ayu Virginia, Muarif Leo, Muhammad Akbar   +4 more
doaj   +1 more source

IMPLEMENTASI SISTEM ACTIVITY BASED COSTING TERHADAP PERHITUNGAN HARGA POKOK PRODUK (Studi Kasus pada The Redwood City Plan of Crimson Components Company)

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
doaj   +1 more source

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, Floreková ¼ubica   +1 more
doaj  

Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?

Evidence Based Library and Information Practice, 2011
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 ...
Kate-Riin Kont, Signe Jantson
doaj   +3 more sources

Índice de transparência municipal: uma análise longitudinal em municípios paraibanos de diferentes portes

Revista Ambiente Contábil
Objetivo: 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, Yuri Dantas dos Santos   +1 more
doaj   +1 more source