Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care. Transparent prices that reflect costs are necessary to signal information to consumers and producers. This information is central in a consumer-driven marketplace. The rapid increase in high ...

Devotion discusses how to calculate the tariff for shipping goods using ABC (Activity Based Costing) method on J&T Express Pekanbaru. When implements method, company will be able find out right and accurate rates by cost triggers from company's operational activities. This research is a qualitative with comparative descriptive design, comparing that have been used method. The results of sho...

Purpose – The purpose of this paper is to show that by exploring the intellectual structure of activity-based costing (ABC) based on the citation database of Google Scholar, one can understand the evolution and core ideas of the ABC discipline. Design/methodology/approach – This study employs the document co-citation method to model the intellectual structure of ABC between 1988 and 2008. After...

Recently, Activity Based Costing (ABC) and ABM (Activity Based Management) have gotten a lot of attention. This paper’s target is the realization of production resource management based on ABM. In order to realize ABRM (Activity Based Resource Management), the analysis of “Activity” and the development of “Monitoring system” are necessary. “Monitoring system” measures the amount of each activit...