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Penerapan Activity Based Costing System Dalam Menentukan Harga Pokok Jasa Rawat Inap (Studi Pada RSUD Ibnu Sina Kabupaten Gresik Tahun 2013) [PDF]

open access: yes, 2015
The aims of this study are to determine the price of basic product for inpatient services at the Ibnu Sina Hospital, Gresik in both the traditional cost accounting system and the Activity Based Costing System, and estimate the result differences between ...
Nailufar, U. (Uyun)
core  

Penerapan Activity Based Costing System Untuk Menentukan Harga Pokok Produksi (Studi Pada Perusahaan Malang Indah Genteng Rajawali Tahun 2013) [PDF]

open access: yes, 2015
Activity based costing system is a method capable of reducing distortion of the cost of what happened on calculations of the cost of using traditional cost accounting.
Raharsari, D. (Dian)
core  

The comparison between Activity Based Costing and Traditional Costing that practiced in Algerian Manufacturing Corporation

open access: yesالمجلة الدولية للأداء الاقتصادي, 2023
This study aims to suggest practice of modern cost technique as an alternative for traditional cost technique. The manufacturing was calculated the cost using traditional system, which the cost of product, is 542.00 da is more than the cost of ABC ...
Messaoud BABAADDOUN   +1 more
doaj  

Rethinking the cost of healthcare in low-resource settings: the value of time-driven activity-based costing

open access: yesBMJ Global Health, 2016
Low-income and middle-income countries account for over 80% of the world's infectious disease burden, but
R. McBain   +11 more
semanticscholar   +1 more source

Analisis Activity Based Costing System (ABC System) Sebagai Dasar Menentukan Harga Pokok Kamar Hotel (Studi Kasus Pada Hotel Selecta Kota Batu Tahun 2014) [PDF]

open access: yes, 2016
The enterprise can implement Activity Based Costing System (ABC System) to determine the cost of the base or service price. This method is used to make a good decision regarding the cost of the base or service price in the hotel's diversity in providing
AR, M. D. (Moch)   +2 more
core  

Activity-based Costing Dan Simulated Annealing Untuk Pencarian Rute Pada Flexible Manufacturing Systems [PDF]

open access: yes, 2003
Flexible Manufacturing System (FMS) is a manufacturing system that is formed from several Numerical Controlled Machines combine with material handling system, so that different jobs can be worked by different machines sequences.
Budhi, G. S. (Gregorius)
core  

Integration of Mahalanobis-Taguchi System and Time-Driven Activity-Based Costing in a Production Environment

open access: yesApplied Sciences, 2023
System integration is the act of combining numerous distinct subsystems into one bigger system that allows the subsystems to work together. The integrated system removes necessity of repeating operations.
Sri Nur Areena Mohd Zaini   +4 more
doaj   +1 more source

Analisis Activity Based Costing System Dalam Penentuan Harga Pokok Produksi Guna Menentukan Harga Jual Gula (Studi Kasus Pada PT. Pg. Kebon Agung Unit Pg. Kebon Agung Kecamatan Pakisaji Kabupaten Malang) [PDF]

open access: yes, 2017
Manufacturing companies in determining the cost of goods product applies the method of Activity Based Costing System that the company was in the decision making of the cost of goods product where the factory had diversity in providing products.
A, Z. Z. (Zahroh)   +2 more
core  

Activity Based Costing (ABC) System Dalam Menentukan Tarif Layanan Rawat Inap (Studi Kasus Pada RSUD Dr. Harjono S. Kabupaten Ponorogo) [PDF]

open access: yes, 2016
Increasing business competition in various fields formed the basis of this research. The hospital is a service company that has a purpose to earn income and social mission, so it takes a good management of particular management costing to controlling the
AR, M. D. (Moch)   +2 more
core  

A Comparative Analysis Of Activity-Based Costing And Traditional Costing

open access: yes, 2005
{"references": ["M. \u251c\u00fbzbayrak, M.Akg\u251c\u255dn, and A.K. T\u251c\u255drker, \"Activity-based cost\nestimation in a push/pull advanced manufacturing system,\" International\nJournal of Production Economics, vol. 87, pp. 49-65, 2004.", "R. Cooper, and R.S.
Bayhan, G. Mirac   +2 more
openaire   +2 more sources

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