Applying activity-based costing to the nuclear medicine unit

2005 ◽  
Vol 18 (3) ◽  
pp. 141-150 ◽  
Author(s):  
Sakesun Suthummanon ◽  
Vincent K Omachonu ◽  
Mehmet Akcin
Keyword(s):  
Nuclear Medicine ◽  
Health Care Organizations ◽  
Activity Based Costing ◽  
Hospital Environments ◽  
Positron Emission ◽  
The Difference ◽  
Abc Analysis ◽  
Cost Of Drugs ◽  
The Cost ◽  
Operational Time

Previous studies have shown the feasibility of using activity-based costing (ABC) in hospital environments. However, many of these studies discuss the general applications of ABC in health-care organizations. This research explores the potential application of ABC to the nuclear medicine unit (NMU) at a teaching hospital. The finding indicates that the current cost averages US$236.11 for all procedures, which is quite different from the costs computed by using ABC. The difference is most significant with positron emission tomography scan, US$463 (an increase of 96%), as well as bone scan and thyroid scan, US$114 (a decrease of 52%). The result of ABC analysis demonstrates that the operational time (machine time and direct labour time) and the cost of drugs have the most influence on cost per procedure. Clearly, to reduce the cost per procedure for the NMU, the reduction in operational time and cost of drugs should be analysed. The result also indicates that ABC can be used to improve resource allocation and management. It can be an important aid in making management decisions, particularly for improving pricing practices by making costing more accurate. It also facilitates the identification of underutilized resources and related costs, leading to cost reduction. The ABC system will also help hospitals control costs, improve the quality and efficiency of the care they provide, and manage their resources better.

scholarly journals BIAYA OPERASI SEKOLAH MENENGAH KEJURUAN NEGERI KATEGORI SBI/RSBI DI DIY

2014 ◽  
Vol 18 (1) ◽  
pp. 57-71
Author(s):  
Moch Alip
Keyword(s):  
Operational Cost ◽  
Activity Based Costing ◽  
Vocational High School ◽  
Study Program ◽  
Discrepancy Model ◽  
Poor Families ◽  
World Class ◽  
The Difference ◽  
The Cost

Penelitian bertujuan mengungkap besar biaya operasi (BO) dan dana operasi nonpersonalia dalam penyusunan anggaran Sekolah Menengah Kejuruan Bertaraf Internasioanl (SMK-BI) di Daerah Istimewa Yogyakarta (DIY). Penelitian evaluatif populatif ini  menggunakan model discrepancy dengan pendekatan penghitungan biaya berbasis kegiatan (activity based costing, disingkat ABC). Data dikumpulkan melalui wawancara dan kaji dokumen kemudian dianalisis secara kualitatif dan kuantitatif. Hasil menunjukkan bahwa pengelola belum pernah menghitung besar BO nonpersonalia per Program Keahlian (PK) sehingga anggaran disusun per sekolah dan tidak mengakomodasi perbedaan kebutuhan bahan dan alat habis pakai (BAHP) antar PK. Besar BO nonpersonalia SMK-BI di DIY hampir sama dengan standar biaya SMK SSN, yaitu Rp2.166.237,00 untuk kelompok bidang non-teknik dan sebesar Rp2.287.066,00 untuk kelompok bidang teknik. Dana operasi nonpersonalia dari Pemerintah sekitar 10% s.d. 16% dari kebutuhan sehingga tidak cukup untuk pengadaan BAHP sekitar 10,5% s.d. 19,4% (idealnya 10% s.d. 30%) sehingga yang ditanggung orang tua siswa sebesar 84% s.d. 90%. Pemerintah perlu mengalokasikan dana operasi program peningkatan mutu sekolah seperti SMK-BI sesuai kebutuhan dan mendorong penerapan anggaran berbasis kinerja.Kata kunci: biaya operasi SMK ______________________________________________________________ OPERATIONAL COST OF STATE VOCATIONAL HIGH SCHOOLS IN SBI/RSBI CATEGORY IN DIYAbstract The objectives of this research are to reveal nonpersonel operational cost and funding in compossing the budget of world class of vocational school in Yogyakarta Special Province. The evaluatif populatif research used a discrepancy model and an activity based costing approach. Data were collected through interview and document analysis and analyzed by qualitatif and quantitatif tecnique. The result showed that the management had not calculated nonpersonel operational cost of each study program, so the school budget did not acommodate the difference cost of consumabel material between study programmes. Based on the budget documents, the nonpersonel operational cost per student per year is Rp2.166.237,00 for non-technical programes and Rp2.287.066,00 for technical programes. The cost was not much higher than that for standar schools. The fund from goverment is varies from  10% up to 16%. It is not enough for consumable materials of workshop activities that up to 10,5% for non-technical programes and 19,4% for technical programes. The small fund from goverment made the parent have to pay 84% up to 90% of nonpersonel operational cost, which is too expensive for poor families. The goverment should alocate appropriate fund when launching special programes for improving quality of education and implement performance based budgeting.Keywords: operational cost of  vocational high school

scholarly journals Analisis Harga Pokok Produksi Dengan Metode Activity Based Costing Untuk Mengambil Keputusan Manajemen Pada Industri Garmen CV. Surya Surabaya

2013 ◽  
Vol 10 (1) ◽  
Author(s):  
Carolina Kumalasari
Keyword(s):  
Production Cost ◽  
Production Control ◽  
Descriptive Analysis ◽  
Analysis Method ◽  
Activity Based Costing ◽  
Research Subjects ◽  
Product Costing ◽  
The Difference ◽  
Abc Method ◽  
The Cost

      This study aims to calculate the cost of goods manufactured baby clothes garment CV Surya Surabaya with the ABC method for reporting purposes and objectives of decision making in gaining competitive advantage . Data analysis method used is descriptive analysis method . The results showed that the conventional cost accounting applied in the enterprise value of the difference of the calculation produces the ABC method. Calculation of costs by activity-based costing method is expected to assist management in making more informed decisions as to be benefit/profit. Data collection methods used in this study is documentation . Research subjects in this study is the production cost of baby clothes in CV Surya Garments Surabaya . The research object in this study is the data associated with the determination of the production cost of baby clothes. The difference between the production cost of conventional methods with activity-based costing method produces values undercosting conditions ( conditions in which a product has a lower cost than the actual cost is absorbed by the product ) and overcosting ( a condition in which a product has a higher cost than  the  cost of which is actually absorbed by the product ). Analysis undertaken in this study members advise the Company to undertake restructuring of the production process and production control for the results of each period more  evenly , because  the  fixed overhead costs is  greater than the variable overhead costs , it is most impact in the calculation of the cost of production.Keywords: Conventional Metode, Activity Based Costing Metode, Product costing

scholarly journals ACTIVITY BASED COSTING SYSTEM : MODEL PENELUSURAN BIAYA OVERHEAD YANG AKURAT PADA UMKM SILK HOUSE SABBENA SOPPENG

2020 ◽  
Vol 4 (2) ◽  
pp. 310-322
Author(s):  
Syamsu Alam
Keyword(s):  
Production Process ◽  
Product Category ◽  
Cost Driver ◽  
System Model ◽  
Activity Based Costing ◽  
Cost Drivers ◽  
The Difference ◽  
Costing System ◽  
The Cost ◽  
Descriptive Method

This study aims to trace the absorption of overhead costs in the production process at Sabbena Soppeng's silk house, to identify appropriate cost drivers in allocating overhead costs to products that are accurate and do not occur distortion. This research uses descriptive method. Collecting data through interviews, observation, documentation. The analysis was carried out by applying a two-stage activity-based costing model. First, trace overhad costs to the “cost pool”. Second, trace the overhead costs to the product using multiple cost drivers. The results showed: a) the product category " Kain Sutera" shows a smaller difference of Rp. 3,253.62; b) product category "Sarung sutra ST-0 Standar" shows a bigger difference of Rp 10,997.4; c) product category "Sarung sutera ST-1 Standar" shows a bigger difference of Rp 22,420.49; d) product category "Sarung sutera ST- Sedang" shows a bigger difference of Rp. 28,352.51; e) product category “Sarung Sutera ST-ASL” shows a bigger difference of Rp. 278,342.75. The difference is due to the fact that the traditional overhead system does not use several cost drivers. Meanwhile, the ABC system uses a multi cost driver in charging BOP. So that with the ABC System it is considered that the BOP allocation is more accurate. Keywords : Activity Based Costing, Cost of Production.

scholarly journals Analisis Penerapan Metode Activity Based Costing dalam Menentukan Harga Sewa Kamar Hotel

2018 ◽  
Vol 6 (2) ◽  
pp. 93
Author(s):  
Fahmi Hikmah Faishal ◽  
Heni Mulyani ◽  
Leni Yulianti
Keyword(s):  
Lower Cost ◽  
Secondary Data ◽  
Data Sources ◽  
Selling Price ◽  
Activity Based Costing ◽  
Hotel Room ◽  
Descriptive Research ◽  
Secondary Data Sources ◽  
The Difference ◽  
The Cost

Abstract.This study aims to find out how the application of hotel room rental prices by using activity based costing at de’Kayakini Bandung hotels. This study uses descriptive research methods. Descriptive research to determine the difference in activity based costing methods with traditional methods. In this study there is only one type of variable used, namely rent. The rental price is the amount of money that will be paid for something to be received, the rental price in this study is the selling price. The data sources used in this study are secondary data sources. Secondary data is obtained from Hotel De’Kayakini in the form of hotel cost reports. The results of the study show that from the calculation of the cost of rooms using the activity based costing method, the lower cost of goods is obtained compared to the traditional cost accounting method.Keywords. activity based costing; room rental prices AbstrakPenelitian ini bertujuan untuk untuk mengetahui bagaimana penerapan harga sewa kamar hotel dengan menggunakan activity based costing pada hotel de’Kayakini Bandung. Penelitian ini menggunakan metode penelitian deskriptif. Penelitian deskriptif untuk mengetahui perbedaan metode activity based costing dengan metode tradisional. Dalam penelitian ini terdapat hanya satu jenis variabel yang digunakan yaitu harga sewa. Harga sewa adalah sejumlah uang yang akan dibayarkan untuk sesuatu hal yang akan diterima, harga sewa dalam penelitian ini adalah harga jual. Sumber data yang digunakan dalam penelitian ini, merupakan sumber data sekunder. Data sekunder didapatkan dari Hotel De’Kayakini berupa laporan biaya hotel. Hasil penelitian menunjukkan bahwa dari perhitungan harga  pokok kamar dengan menggunakan metode activity based costing diperoleh harga pokok yang lebih rendah dibandingkan dengan metode traditional cost accounting.Kata kunci. activity based costing; harga sewa kamar

scholarly journals USULAN MODEL PERHITUNGAN HARGA POKOK JASA PADA INDUSTRI TOUR & TRAVEL DENGAN METODE ACTIVITY BASED COSTING (ABC) (Studi Pada Perusahaan Jasa XYZ Travel)

2018 ◽  
Author(s):  
Karina Putri Aulia ◽  
Muji Astuti
Keyword(s):  
Cost Allocation ◽  
Secondary Data ◽  
Tourism Industry ◽  
Travel Agency ◽  
Activity Based Costing ◽  
Travel Services ◽  
The Difference ◽  
Abc Method ◽  
Travel Industry ◽  
The Cost

<p align="center"><strong><em>ABSTRACT:</em></strong></p><p><em>Strengthening middle-class prosperity in Indonesia raises the tourism industry, especially the umrah travel agency. Government regulations on waiting periods of pilgrimage have contributed to the increase of umrah pilgrims. In gaining market share, the umrah travel industry proclaims a low-price strategy. umrah travel industry is faced with the challenge of cost management and cost allocation so that the cost of goods calculation is more accurate.</em></p><p><em>This study aims to propose the calculation of cost of services by the method of Activity Based Costing (ABC) in XYZ Travel company. Activity Based Costing is a method of allocating cost based on activity so as to produce the calculation of cost of goods more appropriate. This study explains the basic concepts of ABC and compares it with the traditional product costing methods already applicable in XYZ Travel.</em></p><p><em>The method used in this research is descriptive method with qualitative approach. The data used are secondary data in the form of financial statements supported by observation and interview with XYZ Travel management. The study was conducted on the costs incurred in the umrah travel industry according to 2016 financial data on the available umrah packages.</em></p><p><em>The results showed the difference between the cost of travel services industry umrah ABC method with the traditional price according to XYZ Travel. The difference between the cost of services for package type of two, three, and four of Rp 4,716,008, Rp 4,637,716 and Rp 4,502,774. The average cost of travel services umrah XYZ Travel increased after using the Activity Based Costing method. Increase or decrease in cost of services affects the difference in price offered to consumers. XYZ Travel company management is advised to consider using Activity Based Costing method as it can assist management in allocating more accurate cost.</em></p><p><em>                                                                                        </em></p><p><em>Keywords: Umrah Travel Industry, Cost of Services, Activity Based Costing</em><em></em></p>

Mobile Business Process Reengineering

2011 ◽  
pp. 1788-1812
Author(s):  
Dieter Hertweck ◽  
Asarnusch Rashid
Keyword(s):  
Mobile Applications ◽  
Business Processes ◽  
Cost Savings ◽  
Mobile Systems ◽  
Activity Based Costing ◽  
Mobile Business ◽  
Profitability Analysis ◽  
Medical Sector ◽  
The Difference ◽  
The Cost

There is an ongoing debate about the value of mobile applications for the optimization of business processes in European hospitals. Thus finding satisfying methods to measure the profitability of mobile applications seems to be of great importance. Prior research had its focus mainly on general value dimensions concerning the medical sector or the usability and design aspects of hospital information systems. Conterminous to that, the authors chose a strictly process-oriented approach. They modeled the requirements of future mobile systems as an output of a profitability analysis based on activity-based costing. The cost savings defined as the difference between former and future business processes were used as an incoming payment for an ROI analysis. In a nutshell, the authors present a case study that highlights the value of their analyzing method as well as the enormous benefit of mobile applications in the area of food and medical supply processes in German hospitals.

scholarly journals The Difference of Cost of Good Manufactured Determination Using Traditional and Activity-Based Costing Method

2019 ◽  
Vol 1 (1) ◽  
pp. 41
Author(s):  
Ida Farida Adi Prawira
Keyword(s):  
Qualitative Research ◽  
Data Reduction ◽  
Traditional Method ◽  
Case Study Research ◽  
Selling Price ◽  
Data Display ◽  
Activity Based Costing ◽  
The Difference ◽  
The Cost

This research’s goal is to know the difference in the cost of good manufactured determination using traditional and activity-based costing in an MSMEs. This research can be classified into descriptive qualitative research with case study research design. The data in this research are collected by the triangulation method and the data is analyzed by data reduction, data display, and verification. The calculation of cost of good manufactured using Activity-Based Costing shows the average margin percentage is higher compared to the usage of traditional method. Activity-Based Costing Method can allocate the cost to the activities accurately dan help the management to determine the selling price.

scholarly journals ANALISIS PERANAN ACTIVITY BASED COSTING SYSTEM PADA PT. TIRTA MAHAKAM RESOURCES TBK. DI SAMARINDA

2019 ◽  
Vol 3 (1) ◽  
pp. 25
Author(s):  
Umar Hi Salim
Keyword(s):  
Management Accounting ◽  
Accounting System ◽  
Activity Based Costing ◽  
Traditional Management ◽  
Accounting Systems ◽  
Cost Center ◽  
The Difference ◽  
Costing System ◽  
The Cost ◽  
Management Accounting System

The purpose of this paper is to find out the magnitude of the results of the imposition of Factory Overhead Costs on each product by implementing the Activity Based Costing System. The calculation results show that the difference in the burden of factory overhead using the traditional management accounting system with Activity Based Costing System shows that there are differences in each product, Plywood, Sawmill and Fancywood absorb factory overhead costs with traditional management accounting systems lower than Activity Based methods. Costing System (ABC) with costs of Rp. 5,056,946,700, -, Rp. 955,958,600 and Rp. 1,311,464,900 respectively, while Blockboard and Coating products absorb factory overhead costs using the Activity Based Costing System (ABC) method more. lower than the traditional management accounting system method with costs of Rp. 4,994,382,200 and Rp. 2,315,936,800The results of the per M3 cost calculation using the traditional management accounting system with Activity Based Costing System for each type of product produced by PT. Tirta Mahakam Resources Tbk. For Plywood, Sawmill and Fancywood products the difference in cost of goods with traditional accounting systems is lower than the activitybased costing system, while Blockboard products and coatings have a difference in the cost of products with an Activity Based Costing System lower than traditional accounting systems. The results of the calculation of product cost of the five products with the imposition of factory overhead costs using Activity Based Costing System illustrate the pattern of consumption of factory overhead costs which better reflects the amount of costs absorbed by each product. This is due to the fact that the Activity Based Costing System has a more cost center, so that the use of resources can be followed carefully to the cost center that consumes it. Thus, it can be seen that the Activity Based Costing System results in the loading of factory overhead costs which better reflect the amount of costs absorbed by each product than the traditional management accounting system.

Mobile Business Process Reengineering

2009 ◽  
pp. 2391-2417
Author(s):  
Dieter Hertweck ◽  
Asarnusch Rashid
Keyword(s):  
Mobile Applications ◽  
Business Processes ◽  
Cost Savings ◽  
Mobile Systems ◽  
Activity Based Costing ◽  
Mobile Business ◽  
Profitability Analysis ◽  
Medical Sector ◽  
The Difference ◽  
The Cost

There is an ongoing debate about the value of mobile applications for the optimization of business processes in European hospitals. Thus finding satisfying methods to measure the profitability of mobile applications seems to be of great importance. Prior research had its focus mainly on general value dimensions concerning the medical sector or the usability and design aspects of hospital information systems. Conterminous to that, the authors chose a strictly process-oriented approach. They modeled the requirements of future mobile systems as an output of a profitability analysis based on activity-based costing. The cost savings defined as the difference between former and future business processes were used as an incoming payment for an ROI analysis. In a nutshell, the authors present a case study that highlights the value of their analyzing method as well as the enormous benefit of mobile applications in the area of food and medical supply processes in German hospitals.

Mobile Business Process Reengineering

2011 ◽  
pp. 174-198
Author(s):  
Dieter Hertweck ◽  
Asarnusch Rashid
Keyword(s):  
Mobile Applications ◽  
Business Processes ◽  
Cost Savings ◽  
Process Reengineering ◽  
Activity Based Costing ◽  
Mobile Business ◽  
Profitability Analysis ◽  
Medical Sector ◽  
The Difference ◽  
The Cost

There is an ongoing debate about the value of mobile applications for the optimization of business processes in European hospitals. Thus finding satisfying methods to measure the profitability of mobile applications seems to be of great importance. Prior research had its focus mainly on general value dimensions concerning the medical sector or the usability and design aspects of hospital information systems. Conterminous to that, the authors chose a strictly process oriented approach. They modelled the requirements of future mobile system as an output of a profitability analysis based on activity based costing. The cost savings defined as the difference between former and future business processes were used as an incoming payment for a ROI analysis. In a nutshell, the authors present a case study that highlights the value of their analyzing method as well as the enormous benefit of mobile applications in the area of food- and medical supply processes in German hospitals.

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