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The importance of activity-based costing method (ABC) In Romania's business environment changes [PDF]
The purpose of this paper is to present the importance of Activity-Based Costing method (ABC) in Romania's business environment changes. We analyzed the possibilities to adapt to a modern management accounting method and managerial accounting ...
Barbu, Cristian Marian+2 more
core +1 more source
Background: Femoral fracture surgery is one of the most common and expensive surgical procedures and forearm fracture surgery is common performed by Ilam Imam Khomeini Therapeutic Center.
Aboulghasem pourreza+4 more
doaj
PENERAPAN METODE ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI
This study aims to determine the calculation of the cost of production by using Activity Based Costing in PD ADI ANUGRAH Tanjungpinang on both the company's products they are jerky cuttlefish dry fish jerky (lome), which was originally PD ADI ANUGRAH ...
Hendy Satria
semanticscholar +1 more source
Vendor selection and evaluation : an activity based costing appoach. [PDF]
In this paper we propose an Activity Based Costing approach for vendor selection and evaluation. This system allows us to compute total costs caused by a supplier in a firm's production process, thereby increasing the objectivity in the selection process.
Konings, Joep, Roodhooft, Filip
core
Penerapan Activity Based Costing System Dalam Perhitungan Profitabilitas Produk Pada Ud. Niaga Bakti [PDF]
The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs factory overhead by the activity based costing.
Anam, K. (Khairul), Aulia, F. U. (Fena)
core +3 more sources
Cost Measurement in Laparoscopic Surgery: Results from an Activity-Based Costing Application [PDF]
Activity Based Costing (ABC) techniques are designed to support advanced cost analysis in different organizations. Centred on organization activities and processes, it provides more accurate cost information on cost objects using appropriate cost drivers
Campanale, Cristina+3 more
core +4 more sources
Activity-based costing –ABC: literature review
In the 1980, management accounting experience the emergence of a new system: activity-based costing and with it a change of emphasis, the record of information for the valuation of inventories and reporting financial; control of resources ...
Alina Marcela Bustamante Salazar
doaj +1 more source
Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital
Background: Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital.
Mahdi Javid+4 more
semanticscholar +1 more source
Metode Activity Based Costing Pada Perusahaan Meubel ( Studi Kasus UD Putra Bahari ) [PDF]
Penelitian ini mempunyai tiga tujuan utama. Pertama, untuk mengetahui perhitungan Harga Pokok Produksi dengan metode tradisional yang digunakan oleh perusahaan. Kedua, untuk mengetahui perhitungan Harga Pokok Produksi dengan Activity Based Costing System.
MOHAMAD, BAYU KRISNA
core
Background: Considering the importance and position of the health sector in socio-economic development programs, it is necessary to be aware of the current situation and to recognize its issues and problems.
Hojjat Rahmani+4 more
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