The selling price of a product can be company's strength or weakness, so an appropriate cost recording method is needed. This study aims to compare the costs unit using conventional and activity based costing (ABC) in Bagoster Business Baubau City descriptive statistical quantitative methods. types products produced are Fried Meatballs, Monster Tofu Walik, Indomie. ABC were Rp 12,025.71 11,955....

Purpose: The aim of this research was to examine how the Activity-Based Costing system (ABC) affected product development in Jordanian manufacturing public shareholding companies. Design/methodology/approach: According monthly statistical bulletin Amman Stock Exchange and Securities Depository Center, study population for year 2022 included (56) industrial firms. questionnaire distributed finan...

Abstract. This study aims to investigate the extent which pricing strategy creates an effective competitive advantage for companies implementing activity-based costing (ABC) system in their production activities. The research data were obtained through a questionnaire-based survey of several manufacturing Indonesia that implement ABC systems. used Structural Equation Model with Partial Least Sq...

In this paper, a new activity-based method for the concurrent assessment and tracing of costs, energy consumption and waste generation for usage in Life-Cycle Design is presented. The method is based on Activity-Based Costing (ABC). By utilizing ABC we are able to assess and trace accurately overhead and direct costs, energy and waste generation.. The inherent uncertainty is modeled in terms of...

When decisions are made on the basis of reported product cost, even modest distortions in product cost may create significant distortions in decision-making. But costing systems are unlikely to be error-free. On the other hand, firms' budgets to enhance costing accuracy are typically constrained, and should be used where they are most effective. There is little guidance available, however, on h...

The ABC (Activity-Based Costing) method is a special form of functional analysis the costs, providing modern understanding and more accurate description these reflect an organisation’s financial status accurately than traditional accounting methods. Since its introduction at end 80s, researchers all over world have tried to assess degree which companies adopted implemented in various countries,...

Companies engaged in furniture manufacturing with marketing targets mostly abroad are faced very tight price and quality competition that requires a more accurate production costing system than traditional methods, which still widely used Indonesia. In general, companies use cost calculation methods pay attention to only one driver, resulting deviations the of actual costs. A method is proposed...

The article presents the main components of methodological tools, which made it possible to systematize for effective cost management. purpose study is improve functioning management system enterprise by systematizing tools depending on methods management.
 research literary sources and scientific approaches solving problem determining showed that this issue remains unresolved requires sys...