scholarly journals Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico

2014 ◽  
Vol 30 (132) ◽  
pp. 220-232 ◽  
Author(s):  
Martha Ríos-Manríquez ◽  
Clara I. Muñoz Colomina ◽  
M. Lourdes Rodríguez-Vilariño Pastor
Keyword(s):  
Small And Medium Enterprises ◽  
Activity Based Costing ◽  
System A ◽  
Costing System ◽  
Medium Enterprises

scholarly journals Model Penentuan Harga Jual dengan Metode Time Driven Activity Based Costing Pada UMKM ”Sale Pisang” di Kabupaten Banyuwangi

2021 ◽  
Vol 6 (1) ◽  
pp. 36
Author(s):  
Deddy Kurniawansyah
Keyword(s):  
Small And Medium Enterprises ◽  
Analysis Data ◽  
Selling Price ◽  
Net Income ◽  
Activity Based Costing ◽  
Product Cost ◽  
Computing Model ◽  
Compute Model ◽  
Medium Enterprises

The purpose of this study to examine (1) how the stages of the production process for “Sale Pisang Product’ that affects the determination of the selling price of Micro, Small, and Medium Enterprises in Banyuwangi? (2) How is the selling price computing model "Banana Sale Products" able to determine a competitive selling price for Micro, Small and Medium Enterprises in Banyuwangi?. This Study used survey, qualitative exploratory and action. The analysis data used triangulation method. The results obtained in this studi is the process of computing the production cost of “Sale Pisang Product” still uses a traditional method, so that the resulting product cost is distorted and the selling price becomes uncompetitive. In fact, the product cost compute model using Time Driven Activity Based Costing provides more accurate and informative information for Micro, Small and Medium Enterprises actors in making decisions such as determining the selling price. The Time Driven Activity Based Costing method is able to reduce costs and increase the net income of each “sale pisang” variant. The contribution of this study is expected to create competitive selling price of “Sale Pisang Product” and improve the economic competitiveness of Kab. Banyuwangi is more dynamic based on the potential of natural resources and local wisdom.

scholarly journals A comparative study of activity-based costing system and the traditional system: A case study of Refah Bank

2012 ◽  
Vol 6 (45) ◽  
pp. 11221-11230
Author(s):  
Alinezhad Sarokolaei Mehdi ◽  
Ebrati Mohammadreza ◽  
Taghizadeh Khanghah Vahid ◽  
Ebrati Mina
Keyword(s):  
Comparative Study ◽  
Activity Based Costing ◽  
Traditional System ◽  
System A ◽  
Costing System

scholarly journals Time Driven Activity-Based Costing : Konsep Akuntansi Manajemen yang Akurat dalam Menghadapi Lingkungan yang Dinamis dan Bisnis Global

2018 ◽  
Vol 3 (2) ◽  
pp. 218
Author(s):  
HARIYATI HARIYATI
Keyword(s):  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Demand Management ◽  
Accounting Information ◽  
Dynamic Environment ◽  
Activity Based Costing ◽  
Accounting Information Systems ◽  
Corporate Objective ◽  
Medium Enterprises ◽  
The Cost

This paper describes how the concept of Management Accounting, particularly the time-driven activity-based costing (TD-ABC) can be applied in calculating the cost ) is realistic. Cost becomes a very important element in calculating the earnings and net earnings were reported. The errors in the calculation of cost (cost) would result in a pricing mistake. TD-ABC is a new concept of management accounting. The emergence of TD-ABC is expected to eliminate the vulnerabilities that exist on the concept of the previous concepts such as ABC. TD-ABC concept is usually applied to companies with sophisticated accounting information systems were applicable to the Company as at the Farm Bryon ranch., Corp and Small and Medium Enterprises. Therefore it can be said TD-ABC can be applied in a dynamic environment and globalisasi and shifting corporate objective function in order to satisfy customer demand management accounting to do more

Activity based costing in small and medium enterprises

1999 ◽  
Vol 37 (1-2) ◽  
pp. 407-411 ◽  
Author(s):  
A. Gunasekaran ◽  
H.B. Marri ◽  
R.J. Grieve
Keyword(s):  
Small And Medium Enterprises ◽  
Activity Based Costing ◽  
Medium Enterprises

scholarly journals Apprenticeship Quality Toolkit

2017 ◽  
Author(s):  
Anthony F. Camilleri ◽  
Sandra Feliciano ◽  
Ondřej Chrást ◽  
Dugald Craig ◽  
Heidi Esca-Scheuringer ◽  
...  
Keyword(s):  
Higher Education ◽  
Small And Medium Enterprises ◽  
Third Party ◽  
Management Tool ◽  
Self Assessment ◽  
System A ◽  
Certification Body ◽  
Set Up ◽  
Flexible Management ◽  
Medium Enterprises

The Apprenticeship Quality Toolkit is a flexible management tool, to be used in a variety of different situations with different purposes:•A guideline for Professional Higher Education Institutions (PHEIs) and Small and Medium Enterprises (SMEs) to set up the basis for a future apprenticeship management system;•A self-assessment checklist for PHEIs and SMEs to diagnose their spontaneous preparedness to manage apprenticeships in a systematic way;•A self-assessment checklist for PHEIs and SMEs to identify areas of improvement in their apprenticeship-related processes;•A checklist to support Peer-Review initiatives;•A checklist to support external second party audits (PHEIs to SMEs);•A checklist to support external third party audits (by a certification body)

D. ANALISA PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA TEMPE BAROKAH

2019 ◽  
Vol 2 (1) ◽  
pp. 33-44
Author(s):  
Mujapar . ◽  
Amalia Pujiarti ◽  
Amalia Pujiarti ◽  
Elias Bagul ◽  
Herlina Milansari W. N ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Activity Based Costing ◽  
Business World ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Cost Of Production ◽  
Medium Enterprises ◽  
The Cost ◽  
Keywords Cost

Abstrak Persaingan dunia bisnis tempe di wilayah sidoarjo semakin lama makin berkembang maka oleh karenaitu diperlukan sebuah metode dalam melakukan perhitungan analisis penerapan. Lokasi penelitian yaitu pada usaha mikro, kecil dan menengah (UMKM) tempe yang terletak di daerah sidoarjo. untuk menentukan harga pokok produksi penelitian ini menggunakan metode perhitungan Activity Based Costing. Penelitian ini bertujuan untuk menguji  analisis penentuan harga pokok produksi. Usaha yang menjadi obyek penelitian ini yaitu usahaTEMPE BAROKAH. Metode analisis penelitian ini menggunakan penelitian deskriptif dengan suatu pendekatan kualitatif. Teknik analisis yang digunakan peneliti yaitu perhitungan PengeluaranBahanPokok, PengeluaranBiayaKaryawan dan Biaya Cadangan. Berdasarkan hasil penelitian ini menunjukan bahwa biaya produksi berdasarkan metode Activity Based Costing padausahaTEMPE BAROKAH sebesar Rp. 25.500.000, sedangkan dalam metode konvensional menghasilkan sebesar Rp.71.055.000. Dalam hasil tersebut  terdapat selisih sebesar Rp.45.555.000 Kata Kunci :HargaPokokProduksi, Activity Based Costing   Abstract Tempe business world competition in the Sidoarjo region is increasingly growing, therefore a study is needed to study the feasibility of the business. The location of the research is the micro, small and medium enterprises (UMKM) of tempe located in Sidoarjo. To determine the cost of production this research uses the Activity Based Costing calculation method. This study aims to test the analysis of the determination of the cost of production. The business that is the object of this research is the TEMPE BAROKAH business. The method of analysis of this study uses descriptive research with a qualitative approach. The analysis technique used by researchers is the calculation of Principal Expenditures, Employee Expenditures and Reserve Costs. Based on the results of this study indicate that the cost of production based on the Activity Based Costing method in the TEMPE BAROKAH business is Rp.25,500,000, while in the conventional system generates Rp.71,055,000. In these results there is a difference of Rp.45,555,000 Keywords :Cost of Goods Sold, Activity Based Costing

IMPLEMENTASI TIME DRIVEN ACTIVITY BASED COSTING (TDABC) PADA USAHA KECIL MENENGAH (UKM) TAPE HANDAYANI 82 BONDOWOSO

2015 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Deni Oktavia
Keyword(s):  
Qualitative Research ◽  
Time Management ◽  
Small And Medium Enterprises ◽  
Value Added ◽  
Added Value ◽  
Accurate Information ◽  
Activity Based Costing ◽  
Object Of Study ◽  
Medium Enterprises ◽  
Idle Capacity

Firms need to assess the competitive advantage by determining the strategic advantages. TDABC is an instrument to achieve operational improvements in practice, reducing non value added activities and merge similar activities into one place. The objectives of this research is to calculate using the time driven activity based costing ( TDABC ) method on Tape Handayani 82 Small and Medium Enterprises ( SMEs ) in Bondowoso Regency. This study is a qualitative research. Design of qualitative methods is general, flexible, and thrives in the process of research. Researchers involve directly in order obtaining as much information. One focus of qualitative research is a phenomenon that can only be explained and cannot be measured, and the phenomenon observed by researchers in the field. Object of study is the Tape Handayani 82 SME that engaged in tape industry. Selections of the research object because tape is typical of the Bondowoso. Tape has relatively high market share, but in efficiency of time management, activities undertaken, not in accordance with time -driven activity-based costing concepts. Data collection methods used in this qualitative approach. This step is done by directly observe and conduct interviews with employer and owner who do day-to- day business activities especially financial. Recognition of cost of tape products show too low. As for the fuel smoked tape, tape, dodol and suwar suwir show the company recognize higher. Calculations with TDABC provide more accurate information related to the consumption cost. The result can be used to revise cost product. Added analysis of the activities does by identifying, preparing and evaluating activities description. The analysis identifies what activities are done, how many people who carry out these activities, the time and resources necessary to do the activity. TDABC analysis indicates that Tape 82 Handayani is not efficient yet. 70 % is still idle capacity so it is necessary to create added value activity. Idle capacity led to increased costs or consumes resources costs that are not necessary. Keywords: TDABC, activity, poduct cost, tape

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