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...

Background: Home pharmacy care is expected to be able provide a pharmaceutical service that not only reduces the incidence of drug interactions and side effects but also increases effectiveness therapy patient compliance in using drugs. Aims: The study aimed analyze costs incurred for home program diabetic patients at pharmacy. Methods: This analysis used independent variable by providing care....

Activity-based costing (ABC) system more precisely allocates the overhead costs to cost objects (products, services or customers) than traditional costing systems. In ABC, resources are consumed by the activities, and multiple cost drivers are used to allocate the costs of activities to the products. The selection of activity and cost drivers is then highly significant. Using too few cost drive...

The widespread environmental change has forced many organizations to change and rethink their business and competitive strategies, particularly cost management system, in order to achieve the competitive edge in the marketplace. Successful organizations are those that are able to improve quality, lower costs and efficiency of operations and eliminate products and services that incur losses. Thi...

Activity-based costing (ABC) has received extensive attention since it achieves improved accuracy in estimating costs, by using multiple cost drivers to trace the cost of activities to the products associated with the resources consumed by those activities. However, it has some problems. The first problem is that ABC does not have general criteria to select relevant cost drivers. Second, ABC as...

This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity...

Activity-Based Costing/Management (ABC/M) is an Information System developed in the 1980s to overcome some of the limitations of traditional cost accounting and to enhance its usefulness to strategic decision-making. In this paper, we show how an ABC/M system can serve as a useful information system to support effective operations decision-making processes. We propose a conceptual framework, Op...