Results 11 to 20 of about 14,584 (302)
Application of Activity-Based Costing in a Manufacturing Company: A Comparison with Traditional Costing [PDF]
Lecture Notes in Computer Science, 2005 Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and has received extensive attention during the past decade. Rather than distorting the cost information by using traditional overhead allocation methods, it traces the cost via activities performed on the cost objects (production or service activities)
Gonca Tuncel
exaly +7 more sources
A Comparative Analysis Of Activity-Based Costing And Traditional Costing
, 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
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Full Costing vs Traditional Costing Which One is Better For Manufacturing Company
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to determine and analyze the analysis of the calculation of cost of production using the full costing method in determining the selling price at PT. Sutrajaya Indahtama.
Vania Sharon Ardelia Satmono +2 more
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المجلة 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 +2 more sources
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
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
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
doaj +1 more source
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
doaj +1 more source
A cost comparison of traditional drainage and SUDS in Scotland [PDF]
Water Science and Technology, 2008 The Dunfermline Eastern Expansion (DEX) is a 350 ha mixed development which commenced in 1996. Downstream water quality and flooding issues necessitated a holistic approach to drainage planning and the site has become a European showcase for the application of Sustainable Urban Drainage Systems (SUDS). However, there is minimal data available regarding
A, Duffy +5 more
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