Results 41 to 50 of about 3,559,336 (276)
Convergence of ABC and ABM Principles – Guarantee of a Performant Management [PDF]
Theoretical and Applied Economics, 2010 This article describes the principles of Activity-Based Costing and Activity-Based Management. By its analysis it has been deduced that ABC method becomes the main instrument of providing information for the ABM method.
Sorinel CĂPUŞNEANU +1 more
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APLIKASI ACTIVITY-BASED COSTING PADA UMKM
Lisan Al-Hal: Jurnal Pengembangan Pemikiran dan Kebudayaan, 2021 The fact that there was a challenge for the UMKM sector was the lack of capability in terms of business menegement. One of them was accuracy in calculating the amount of the main price of production on the resulting product.
Himawan Pradipta
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Strategies for implementing activity-based costing in the UK manufacturing industry [PDF]
, 2013 The purpose of this paper is to report the findings with a case study on why activity based costing lacks impact in the UK manufacturing industry. Activity based costing was performed on selected MT range subsystems of an electrical power generator to ...
Cheung, Wai +3 more
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Akrual: Jurnal Akuntansi, 2016 Abstrak Penelitian ini dilakukan bertujuan untuk menambah pengetahuan mengenai penentuan tarif pelayanan dengan menggunakan metode Activity Based Costing dan dapat dijadikan sebagai acuan dalam menetapkan tarif SPP Bulanan pada Sekolah Bola Basket DBL ...
Ahmad Saddam Husni
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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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Implementasi Activity-Based Costing Pada UMKM
Journal of Economic Management Accounting and Technology, 2019 Tujuan; untuk membuktikan penghitungan harga pokok produksi menggunakan sistem ABC lebih akurat dibanding sistem tradisional serta untuk mengetahui pengaruh penggunaan metode ABC terhadap laba perusahaan.
M. E. Kaukab
semanticscholar +1 more source
Penerapan Activity Based Costing System Sebagai Dasar Menentukan Harga Pokok Kamar Hotel (Studi Kasus Pada Hotel Pelangi Malang Periode 2012) [PDF]
, 2014 This study aimed to determine differences in the calculation of the cost of the room using traditional cost accounting system and the use of Activity Based Costing (ABC) System.The analytical method use a descriptive method is cost analysis of the ...
Cindrawati, S. D. (Septya)
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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 +2 more
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How Much Does It Cost for a Surgical ICU Bed in a Public Hospital in India
Risk Management and Healthcare Policy, 2021 Thean Singh, Jawahar SK Pillai, Mukunda C Sahoo Department of Hospital Administration, AIIMS, Bhubaneswar, IndiaCorrespondence: Jawahar SK Pillai Email jawahardr@yahoo.comIntroduction: Activity-based costing (ABC) is a costing technique that identifies ...
Singh T, SK Pillai J, Sahoo MC
doaj
Integration of Mahalanobis-Taguchi System and activity based costing for remanufacturing decision
, 2018 Remanufacturing is a process that returns the second hand and used product that have the performance similar or better than the new product. The remanufacturer cannot be predicting the end of life (EOL) of crankshaft to remanufacture, repair or reject ...
N. Nurharyantie, A. Yazid
semanticscholar +1 more source