Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research...

This study investigates the adoption of total cost of ownership (TCO) analysis to improve sourcing decisions. TCO can be seen as an application of activity based costing (ABC) that quantifies the costs that are involved in acquiring and using purchased goods or services. TCO supports purchasing decision-makers in focusing on total value received and not simply price, and it extends ABC concepts...

Penelitian ini bertujan guna memberikan pengetahuan mengenai(1) Tarif jasa rawat inap dengan metode Activity Based Costing pada Rumah Sakit Umum Daerah Kabupaten Buleleng, (2) Perbandingan tarif menggunakan ABC perhitungan Akuntansi Biaya Tradisional Buleleng. merupakan jenis penelitian kualitatif. Jenis data yang digunakan adalah kualitatif diperoleh melalui wawancara, observasi, dan dokumenta...

We subject claims about the benefits of activity-based costing systems to the scrutiny of analytical models incorporating rational behavior by users of product costing systems. We find that a monopolist Is almost always strictly better off using multiple cost drivers as in an activity-based costing (ABC) system even when the system makes measurement errors in assigning overhead costs to activit...

This paper reports on the development of a Time Driven Activity Based Costing (TDABC) model in a smallsized road transport and logistics company. Activity Based Costing (ABC) leads to increased accuracy benefiting decision making, but the costs of implementation can be high. TDABC tries to overcome some of the disadvantages and seems particularly useful for the road transport and logistics sect...

Activity-based costing (ABC) is an accounting methodology that is said to analyze business costs more precisely than traditional cost accounting to give managers a more accurate picture of where resources are used and where costs are being incurred. The IT division of a large multinational company that uses ABC models alongside traditional cost models is studied to determine if the ABC models a...

Activity-based costing (ABC) is an accounting methodology that is said to analyze business costs more precisely than traditional cost accounting to give managers a more accurate picture of where resources are used and where costs are being incurred. The IT division of a large multinational company that uses ABC models alongside traditional cost models is studied to determine if the ABC models a...

ABSTRAK Penelitian ini bertujuan untuk membantu rumah sakit mengurangi distorsi biaya yang terjadi akibat penerapan akuntansi tradisional dengan menerapkan sistem Activity-Based Costing (ABC) dalam menghitung tarif pelayanan rawat inap. Metode penelitian adalah kualitatif pendekatan studi kasus. Teknik pengumpulan data menggunakan wawancara dan dokumentasi. Hasil menunjukkan bahwa Rumah Sakit A...