Results 31 to 40 of about 151,751 (208)

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

open access: yesHeritage 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

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

open access: yesJurnal 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

Comparative Analysis of Activity-Based Costing and Traditional Methods in Determining Basic Room Rates in Didu's Homestay Banyuwangi

open access: yesTIJAB (The International Journal of Applied Business), 2022
Determining competitive price is one of the ways to win in a market. The rate can be concluded by accurately calculating fixed and variable costs incurred in a business.
Firda Rachma Amalia, Ayu Wanda Febrian
doaj   +1 more source

Analisis Perhitungan Biaya Pengembangan Perangkat Lunak Pemerintah: Studi Kasus pada Pusintek, Kementerian Keuangan [PDF]

open access: yes, 2018
This study aim to propose a software costing for public sector, by using both of activity-based costing (ABC) method and traditional costing method. We based on a case study in Pusintek, Ministry of Finance and using a field observation, interviews and ...
Noer Pare, Ramdhany Achmad   +1 more
core   +1 more source

Cost Calculation Model for Logistics Service Providers

open access: yesPromet (Zagreb), 2012
The exact calculation of logistics costs has become a real challenge in logistics and supply chain management. It is essential to gain reliable and accurate costing information to attain efficient resource allocation within the logistics service provider
Zoltán Bokor
doaj   +1 more source

Development of linear programming model for optimization of product mix and maximization of profit: case of leather industry

open access: yesJournal of Applied Research in Technology & Engineering, 2022
When the decisions are analytically supported they cannot be challenged and at the same time, the quality of decision increases. This paper is about proposing such a model which provides the analytical support to the decision for the selection of ...
Muhammad Ahmed Kalwar   +4 more
doaj   +1 more source

A model for evaluating the institutional costs and benefits of ICT initiatives in teaching and learning in higher education [PDF]

open access: yes, 2003
Significant investments are being made in the application of new information and communications technologies (ICT) to teaching and learning in higher education.
Coen, Michael, Nicol, David
core   +3 more sources

Use of Time-driven Activity-based Costing (TD-ABC) in Allocating Joint Costs

open access: yesتنمیة الرافدین
This study aims to present the time-driven activity-based costing (TDABC) method as a modern method. It also aims to identify how to apply the time-driven activity-based costing (TDABC) method in allocating joint costs compared to other traditional ...
Dindar S . Khalil Al-Hasnyani   +1 more
doaj   +1 more source

Activity based costing model for inventory valuation [PDF]

open access: yesManagement Science Letters, 2017
Activity-Based-Model (ABC) is used for the purpose of significant improvement for overhead accounting systems by providing the best information required for managerial decision.
Vineet Chouhan   +2 more
doaj   +1 more source

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  

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