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INTEGRASI ACTIVITY BASED COSTING DALAM TARGET COSTING

Jurnal Ilmiah Akuntansi dan Bisnis, 2006
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KOMANG AYU KRISNADEWI
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Activity-Based Costing and Its Derivatives and Significance in the Cutting-Edge Environment

TIJAB (The International Journal of Applied Business), 2018
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 ...
Tito IM. Rahman Hakim
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Time-driven activity based costing: a comparative study with the activity based costing

GEPROS: Gestão da Produção, Operações e Sistemas, 2017
The activity-based costing (ABC) emerged in the 1980s to meet the new necessities of cost information facing companies, the result of continuous changes in the business environment.
Marina Battistella Luna, Antônio Cezar Bornia   +1 more
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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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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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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
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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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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
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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
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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, Floreková ¼ubica   +1 more
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