This work illustrates how to calculate accurate aircraft maintenance costs using Activity Based Costing (ABC). Comparing to traditional cost calculation, the proposed method is useful for aircrafts maintenance activity integrated to Airline Company and who wants to diversify its revenue by selling some available maintenance slots to third party clients for a competitive price. This paper takes ...

It can be difficult estimating all of the cost components that are attributed to a machined part. This problem is more pronounced when a factory uses group technology manufacturing cells as opposed to a functional or process layout of a job shop. This paper describes how activity-based costing (ABC) concepts can be integrated into a discreteevent simulation model of a U-shaped manufacturing cel...

ACTIVITY-BASED (ABC) IS A NEW COSTING METHOD that is COSTING rapidly gaining favor in service organizations. The rationale for using ABC in a library is the same as for other organizations; to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing...

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...

Objective: Hospital managers need to have accurate information about actual costs make efficient and effective decisions. Activity-based costing (ABC) is put forward as an alternative, more method calculate the cost of medical treatment. The objective this paper application activity-based estimate cataract surgery in ophthalmic hospital. Methods: present descriptive-analytical study was carried...

Pandemi berdampak kepada fasilitas kesehatan sehingga meningkatkan beban alat dan bahan yang pada unit cost pelayanan medik umum gigi mulut di klinik pratama. Metode Activity Based Costing (ABC) merupakan analisa berdasarkan aktivitas sering diimplementasikan studi tarif layanan kesehatan. Oleh karena itu pratama dengan metode ABC diperlukan untuk menyesuaikan kondisi ada. Penelitian ini dilaku...

This paper presents a method of integrating activity-based costing (ABC) and process simulation in human planning. Our studies have already proposed a method of integrating ABC and process simulation in business process reengineering (BPR) and showed a case study of a chemical plant. Some studies have also already showed some examples of various aspects in manufacturing systems. Although a larg...

This chapter examines an implementation of an Activity-based Costing (ABC) system in a Portuguese telecommunications firm called Marconi. It is argued that they changed its management accounting system due to efficiency and institutional pressures from its constituencies following the liberalisation of the Portuguese and European Union telecommunications market. The replacement of Marconi’s “ol...