Question: How activity-based costing (ABC) can be used as a process improvement tool to integrate with existing simulation techniques? Purpose: The purpose of this paper is to explore how ABC can be practically used for construction process improvement with the support of discrete event simulation (DES) technique. Research Method: We apply a hypothetical case study on pipe installation inspecti...

This paper proposes a customized Activity-Based Costing system for companies engaged in e-commerce. The system is intended to more effectively track overhead costs particular to e-commerce. A case study of a Business-toCustomer (B2C) company is used to illustrate the process of system conception and implementation, and ongoing cost analysis. Finally, this paper examines several possible benefit...

Metode Activity Based Costing ialah sistem akuntansi yang dapat meminimalisir biaya tidak diperlukan sehingga memperoleh laba optimal. ini hanya berguna pada perusahaan manufaktur saja, melainkan juga jasa. Klinik Puri Husada merupakan penyedia layanan jasa kesehatan bagi masyarakat. Dalam menghitung pemeriksaan dan tarif rawat inapnya masih menggunakan metode tradisional.
 Penelitian pene...

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...

This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance of activities, resources and cost objects. It can be considered as an alternative model to Traditional Cost-based accounting systems. In this study the result...