Activity-Based Costing and Its Derivatives and Significance in the Cutting-Edge Environment [PDF]
TIJAB (The International Journal of Applied Business), 2018 The purpose of this article is to explore activity-based costing with its derivative, that is time-driven activity-based costing and fuzzy time-driven activity-based costing via some relevant researches and observe significance of this systems in ...
Tito IM. Rahman Hakim
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An accounting system to support process improvements: Transition to lean accounting [PDF]
Journal of Industrial Engineering and Management, 2010 From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”.
Patxi Ruiz de Arbulo-López +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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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
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Penerapan Activity Based Costing untuk Meningkatkan Profitabilitas Perusahaan
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 This study aims to analyze how Activity Based Costing can improve a company’s profitability. This study employed a qualitative method with a case study approach. The study collected primary data through interviews, secondary data taken from cost of goods
Yulia Audina, Utami Puji Lestari
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Simulation-Based Cost Evaluation of Maritime Transportation
Journal of Eta Maritime Science, 2023 In a globalized world, maritime transportation is a crucial component for both producers and consumers. In this sector, where 10 billion tons of freight are moved each year, both shippers and carriers grapple with financial obligations.
Davut Pehlivan, Kadir Çiçek
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USE OF ACTIVITY-BASED COSTING APPROACH FOR COST MANAGEMENT IN A RAILWAY TRANSPORT ENTERPRISE [PDF]
Scientific Journal of Silesian University of Technology. Series Transport, 2021 This research outlines a research study wherein an implementation of the activity-based costing (ABC) approach for cost management in a railway transport enterprise is addressed.
Ondrej STOPKA +4 more
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Research on the Application of Cost Accounting in Higher Education Based on Activity-based Costing——Take a Chinese Medicine University as an example [PDF]
E3S Web of Conferences, 2021 Under the strategic layout of building world-class universities and first-class disciplines, the improvement of the quality requirements of graduates makes the input standard of higher education, namely the increase of education cost, attract wide ...
Su Bo +3 more
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Implementing 5D BIM on construction projects: Contractor perspectives from the UK construction sector [PDF]
, 2020 This is an accepted manuscript of an article published by Emerald in Journal of Engineering, Design and Technology on 09/05/2020: https://doi.org/10.1108/JEDT-01-2020-0007 The accepted version of the publication may differ from the final published ...
Heesom, David +2 more
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Comparative Analysis Of Conventional Method With Activity Based Costing In PT Mulia Sejati Gallery
Journal the Winners, 2016 The goal of this research was to provide readers the information about the calculation methods, both traditional and activity-based costing in the application of the cost of production. The method used in this research was the qualitative method.
Irma Nadia Erena, Engelwati Gani
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