The association between activity-based costing and improvement in financial performance

2002 ◽  
Vol 13 (1) ◽  
pp. 1-39 ◽  
Author(s):  
Douglass Cagwin ◽  
Marinus J Bouwman
Keyword(s):  
Financial Performance ◽  
Activity Based Costing

scholarly journals PENGARUH AKUNTANSI MANAJEMEN, KUALITAS INFORMASI, EFISIENSI BIAYA DAN KETEPATAN WAKTU TERHADAP KINERJA KEUANGAN PT.SURYA SUKSES

2018 ◽  
Vol 11 (1) ◽  
pp. 020
Author(s):  
Elok Kurniawati
Keyword(s):  
Financial Performance ◽  
Performance Management ◽  
Management Accounting ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Maximum Activity ◽  
Two Dimensions ◽  
Activity Based Costing ◽  
Data Types

In economic unstable conditions, the company is required to take advantage of existing capabilities as much as possible in order to maximum and tough competition,the company should have good management and identify the problems and selecting and implies a process manager, to improve performance to the maximum. Activity-based management includes two dimensions of the costs of providing cost information about resource activity products, customers, suppliers and distribution channels. Activity-based costing is useful to improve accuracy of charges. Dimension process of providing information about what to do why it should be carried out how an activity should be implemented in order to reduce costs. This research aims to demonstrate the effect of the use of accounting information management is focused on the frequency of publication of regular reports, the frequency of the publication of the report update and quality management accounting information as well as the personality of the manager of financial performance on PT.Surya Success. The population used in this study is the manager PT.Surya Success. This data used is secondary data types. This study is based on a quantitative approach to the techniques of multiple linear regression analysis with SPSS. According to the research done can be seen that the quality of information didn’t significantly affect financial performance, Management Accounting, Cost Efficiency, Timeliness real impact on financial performance.

scholarly journals PENGARUH AKUNTANSI MANAJEMEN, KUALITAS INFORMASI, EFISIENSI BIAYA DAN KETEPATAN WAKTU TERHADAP KINERJA KEUANGAN PT.SURYA SUKSES

2018 ◽  
Vol 11 (1) ◽  
pp. 020
Author(s):  
Elok Kurniawati
Keyword(s):  
Financial Performance ◽  
Performance Management ◽  
Management Accounting ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Maximum Activity ◽  
Two Dimensions ◽  
Activity Based Costing ◽  
Data Types

In economic unstable conditions, the company is required to take advantage of existing capabilities as much as possible in order to maximum and tough competition,the company should have good management and identify the problems and selecting and implies a process manager, to improve performance to the maximum. Activity-based management includes two dimensions of the costs of providing cost information about resource activity products, customers, suppliers and distribution channels. Activity-based costing is useful to improve accuracy of charges. Dimension process of providing information about what to do why it should be carried out how an activity should be implemented in order to reduce costs. This research aims to demonstrate the effect of the use of accounting information management is focused on the frequency of publication of regular reports, the frequency of the publication of the report update and quality management accounting information as well as the personality of the manager of financial performance on PT.Surya Success. The population used in this study is the manager PT.Surya Success. This data used is secondary data types. This study is based on a quantitative approach to the techniques of multiple linear regression analysis with SPSS. According to the research done can be seen that the quality of information didn’t significantly affect financial performance, Management Accounting, Cost Efficiency, Timeliness real impact on financial performance.

scholarly journals Impact of Activity-Based Costing on Financial Performance in the Czech Republic

2016 ◽  
Vol 64 (2) ◽  
pp. 643-652 ◽  
Author(s):  
Jana Pokorná
Keyword(s):  
Czech Republic ◽  
Financial Performance ◽  
Business Performance ◽  
Management Tool ◽  
Accurate Information ◽  
Company Performance ◽  
Activity Based Costing ◽  
Economic Sectors ◽  
The Czech Republic ◽  
Empirical Survey

Looking for factors affecting business performance is one of a central concern of business economists for several years. Activity-Based Costing (ABC) is a management tool that provides additional and more accurate information on the costs and company performance, thus contributes to better manager decision making, and thus has potential to affect the financial performance. This paper aims to investigate the link between the use of ABC among corporations in the Czech Republic and improvement in corporate financial performance. The empirical survey was carried out among 548 Czech medium-sized and large companies from various economic sectors. Financial performance was measured by standardized Return on Assets from 2005 to 2011. The ABC expansion among enterprises in the Czech Republic is currently comparable with neighbouring countries, although the extent of its use is lower. Surprising but statistically significant results show that businesses that use ABC have on average the same or even lower financial performance than businesses without ABC.

Managing for Operational Efficiency Using Activity Based Costing

1996 ◽  
Vol 13 (1) ◽  
pp. 73-88
Author(s):  
James D. Cashell ◽  
Anthony H. Presutti
Keyword(s):  
Operational Efficiency ◽  
Activity Based Costing
Sign in / Sign up

Export Citation Format

Share Document