Results 21 to 30 of about 185,168 (287)

INTEGRASI ACTIVITY BASED COSTING DALAM TARGET COSTING

Jurnal Ilmiah Akuntansi dan Bisnis, 2006
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KOMANG AYU KRISNADEWI
doaj   +1 more source

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
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

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

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

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

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

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), Triharyati, E. (Eri)   +1 more
core   +2 more sources

Analyzing customer profitability in hotels using activity based costing [PDF]

, 2018
This paper investigates the use of customer profitability analysis (CPA) in four and five star hotels located in Algarve (Portugal). Traditional accounting systems have been criticized for focusing on product, service or department profitability, and not
Faria, Ana Rita, Ferreira, Leonor, TRIGUEIROS, DUARTE   +2 more
core   +2 more sources

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