Results 31 to 40 of about 11,179 (269)

Penerapan Metode Activity Based Costing dalam Menentukan Harga Pokok Produksi Karet PT. Sumber Djantin Sambas

Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK), 2015
This study aims to understand how to allocate overhead cost in rubber-processing factory of PT. Sumber Djantin Sambas using Activity-Based Costing method.
Gowardy Gowardy, Handi Brata
doaj   +1 more source

Activity-Based Costing (ABC) and Its Implication for Open Innovation

Journal of Open Innovation: Technology, Market and Complexity, 2021
Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise ...
Patricia Quesado, Rui Silva
doaj   +1 more source

Full Costing vs Traditional Costing Which One is Better For Manufacturing Company

Indonesian Interdisciplinary Journal of Sharia Economics
This 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, Sri Trisnaningsih, Raden Muhammad Syah Arief Atmaja Wijaya   +2 more
doaj   +1 more source

An accounting system to support process improvements: Transition to lean accounting

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, Jordi Fortuny-Santos   +1 more
doaj   +1 more source

Exploring Preferences for a Digital Single‐Session Intervention for Adolescent Siblings of Youth With Cancer

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Introduction Adolescent siblings of children with cancer are at elevated risk for psychosocial problems. Unfortunately, various barriers such as limited family time and resources, conflicting schedules, and psychosocial staffing constraints at cancer centers hinder sibling access to support.
Christina M. Amaro, Sarah Silver, Prishi Patel, Meredith K. Reffner Collins, Kimberly S. Canter, Stephanie Fooks‐Parker, Michael Amylon, Shawna V. Hudson, Jessica L. Schleider, Melissa A. Alderfer, Katie A. Devine   +10 more
wiley   +1 more source

Investigating the effectiveness in capturing environmental costs: The cause of small to medium enterprises in the Saudi manufacturing sector

Heritage and Sustainable Development
This study investigates the current design of costing systems used by Saudi small and medium enterprises (SMEs) in the manufacturing industry. It investigates the ability of SMEs’ costing systems (traditional or advanced) to capture environmental costs.
Nasser Asiri
doaj   +1 more source

Study on Implementation of Activity-Based Costing (ABC) System on Determination of Indirect Costs in Ship Production

Kapal, 2021
Currently, business development, especially in the maritime sector, has quite rapid progress in Indonesia. Recently, the shipbuilding industry's development is an effort to improve competitiveness with the global market.
Sufian Imam Wahidi, Vialdo Muhammad Virmansyah, Triwilaswandio Wuruk Pribadi   +2 more
doaj   +1 more source

Intraoperative Collection of Ascitic Fluid With Intra‐ or Postoperative Reinfusion in Ovarian Cancer: Safety and Feasibility of a Roller Pumping Method

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Introduction Patients with ovarian cancer often present with massive ascites, leading to significant protein loss during surgical procedures. Although cell‐free concentrated ascites reinfusion therapy (CART) is used in palliative settings to mitigate protein loss, its application in intraoperative settings remains unexplored.
Yutaka Yoneoka, Tsukuru Amano, Akimasa Takahashi, Mari Deguchi, Hiroyuki Yamanaka, Yuji Tanaka, Shunichiro Tsuji, Takashi Murakami   +7 more
wiley   +1 more source

Contemporary costing systems [PDF]

Oditor, 2017
Contemporary costing systems have a significant role in contemporary market economies, due to the need for harmonization of production processes and efficient management of finance, i.e. increase in profit.
Vladisavljević Vladan, Vukasović Branislav   +1 more
doaj  

ACTIVITY BASED COSTING SYSTEM SEBAGAI ALTERNATIF PENETAPAN TARIF JASA RAWAT INAP SERTA IMPLIKASINYA TERHADAP PENDAPATAN RSUD KABUPATEN BULELENG

Jurnal Ilmiah Akuntansi, 2018
ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan tarif jasa dengan menggunakan Activity Based Costing System (ABC) serta implikasinya terhadap pendapatan rawat inap pada RSUD Kabupaten Buleleng.
I Gd Nandra Hary Wiguna
doaj   +1 more source