Peningkatan Efisiensi Biaya Melalui Activity Based Management
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 This research aims to analize cost efficiency enhancement through implementation of Activity Based Management. The data of this research are collected by observation, interview and documentation.
Fatimah Annisa, Agus Arief Santoso
doaj +1 more source
Perbandingan Estimasi Maintenance Costing Kendaraan Operasional Pada PT Tunasjaya Packindo [PDF]
, 2018 Correct cost estimation for company\u27s tangible and intangible asset is one of the important factors in accounting for budgeting in future periods or as a source of information in decision making for the next of the object treat.
Handra, T. (Tessa) +1 more
core
Cost comparison of orthopaedic fracture pathways using discrete event simulation in a Glasgow hospital [PDF]
, 2017 Objective: Healthcare faces the continual challenge of improving outcome whilst aiming to reduce cost. The aim of this study was to determine the micro cost differences of the Glasgow non-operative trauma virtual pathway in comparison to a traditional ...
Anderson, Gillian H +6 more
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Application of Activity-Based Costing in a Manufacturing Company: A Comparison with Traditional Costing [PDF]
, 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)
Tuncel, Gonca +3 more
openaire +4 more sources
Peranan Metode Activity Based Costing Dalam Menentukan Cost of Goods Manufactured [PDF]
, 2011 The purpose of this research is to know production process of a textile company in Bandung and to analyze the comparison between cost of goods manufactured calculation methods, that applied in the company (traditional costing method) and Activity Based ...
Carolina, V. (Verani) +2 more
core
An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005) [PDF]
The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches".
Alessandro Marelli +3 more
core +3 more sources
Cost and Management Accounting Practices: A Survey of Manufacturing Companies [PDF]
Eurasian Journal of Business and Economics, 2010 The purpose of this study is to explore cost and management accounting practices utilized by manufacturing companies operating in Istanbul, Turkey. The sample of the study consists of 61 companies, containing both small and medium-sized enterprises, and ...
Ali UYAR
doaj
Implementing an activity-based costing system: A case study based on Platform Plus Limited [PDF]
, 2018 This research aimed at studying the business process of “Platform Plus Limited” (PPL) and providing recommendations to implement Activity Based Costing (ABC) into the company. The research was focused on understanding the business process of the service ‘
Arachchige, Rushan, Attanayake, Lakshan
core
Cost‐effectiveness analysis of computer‐based assessment [PDF]
, 2003 The need for more cost‐effective and pedagogically acceptable combinations of teaching and learning methods to sustain increasing student numbers means that the use of innovative methods, using technology, is accelerating.
Bull, Joanna, Loewenberger, Pauline
core +2 more sources
Saudi Journal of Anaesthesia, 2015 Context: Though intensive care units (ICUs) only account for 10% of hospital beds, they consume nearly 22% of hospital resources. Few definitive costing studies have been conducted in Indian settings that would help determine appropriate resource ...
Parmeshwar Kumar +2 more
doaj +1 more source