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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 +1 more
doaj +1 more source
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
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
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
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
doaj +1 more source
The Research of Environmental Costs Based on Activity Based Cost
Procedia Environmental Sciences, 2011 AbstractThis paper analyses the importance of applying activity-based cost to the environmental costs based on the traditional methods of environmental cost allocation, focuses on introducing how environmental costs account by activity -based cost, thus provide useful information for decision-making use.
Li Songqing, Huang Jing
openaire +2 more sources
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
Journal of Clinical Medicine Research, 2018 Background Time-driven activity-based costing (TDABC) is a methodology that calculates the costs of healthcare resources consumed as a patient moves along a care process.
Jacob A. Martin +5 more
semanticscholar +1 more source
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
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
core +2 more sources