scholarly journals Calculation of Unit Cost School Information System Development using ABC (Activity Based Costing) Method

2020 ◽  
Vol 3 ◽  
pp. 307-313
Author(s):  
Muhammad Fahson Hakim ◽  
Ahmad Sirojun Nuha ◽  
Widya Aini Lathifah ◽  
M. Ainul Yaqin
Keyword(s):  
Information System ◽  
System Development ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Cost Information ◽  
Goods And Services ◽  
Management Concepts ◽  
The Government ◽  
The Cost

In developing an information system the school must determine a strategy in its development. Look for managers who are reliable in making decisions that are oriented to reliable development. One of the proper management concepts is cost accuracy. Accuracy of charging costs on cost objects is very important for users of cost information. Beside the accuracy, it is also needed to find out the cost per unit needed in the information system. This is intended to have a price benchmark for the development of information systems in the future. In this study the unit cost calculation uses the ABC (Activity Based Costing) method which emphasizes the cost calculation for the activities involved. The allocation of costs is based on salary data from trusted institutions, namely the Pedoman Standard Minimal 2019 by INKINDO. The results of this study get a total cost value of 18.407.082,00while the cost of each complexity is 5,301.00 with the standard cost of procurement of goods and services issued by the government and several survey institutions.

scholarly journals Perhitungan Unit Cost Pengembangan Sistem Informasi Pondok Pesantren Dengan Metode ABC (Activity Based Costing)

2020 ◽  
Vol 5 (2) ◽  
pp. 205
Author(s):  
Muhammad Ainul Yaqin ◽  
Muhammad Bagus Wicaksono ◽  
Derida Elfraim Falahian ◽  
Eryan Rachman Hakim
Keyword(s):  
Information System ◽  
System Development ◽  
Unit Cost ◽  
Boarding Schools ◽  
Quantitative Approach ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Cost Information ◽  
Management Concepts ◽  
The Cost

The purpose of this study is to describe and calculate the unit cost in developing the information system for Islamic boarding schools. This research uses a descriptive-quantitative approach. Data collection methods are observation and documentation. The descriptive approach in this study is used to analyze and interpret the data from observations and documentation that have been collected, while the quantitative approach in this study is used to explain the nominal unit cost calculation using the ABC (Activity Based Costing) method. In every development of an information system, the costs required are quite a lot and have several complex parameters, so that one of the management concepts is needed, namely cost accuracy. This becomes important for users of cost information to determine the cost effectiveness used by each unit as well as a reference price in further information system development, in this case the cost of developing an information system for Islamic boarding schools. The method we use in calculating unit costs is ABC (Activity Based Costing), where the calculation system charges costs for each activity involved before calculating product costs. The number of activities in developing a software or information system makes this method suitable to be applied in cost accuracy. The standard benchmark for the cost of procuring goods and services in this study is in accordance with government regulations and several observations, while the amount of salary costs follows the 2019 Minimum Standard Guidelines issued by INKINDO (National Association of Indonesian Consultants). The results of this study show that in developing the information system for Islamic boarding schools, the total cost required is Rp. 79,100,000.00 with a unit cost of Rp. 17,673,607.35.

scholarly journals Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

2015 ◽  
Vol 8 (1) ◽  
pp. 165 ◽  
Author(s):  
Mahdi Javid ◽  
Mohammad Hadian ◽  
Hossein Ghaderi ◽  
Shahram Ghaffari ◽  
Masoud Salehi
Keyword(s):  
Unit Cost ◽  
Cost Price ◽  
Medical Services ◽  
Cost Calculation ◽  
Accounting System ◽  
Activity Based Costing ◽  
Hospital Managers ◽  
Cost System ◽  
Abc Method ◽  
The Cost

<p><strong>BACKGROUND:</strong> Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system.</p> <p><strong>OBJECTIVE:</strong> This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran.‎</p> <p><strong>METHODS:</strong> This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS.‎</p> <p><strong>RESULTS:</strong> The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the MAJOR COST COMPONENTS.</p> <p><strong>CONCLUSION:</strong> By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department.<strong></strong></p>

scholarly journals Implementation Cost Calculation Using ABC Method

2015 ◽  
Vol 21 (2) ◽  
pp. 360-365 ◽  
Author(s):  
Sebastian Ungureanu
Keyword(s):  
Information System ◽  
Production Control ◽  
Cost Calculation ◽  
Financial Control ◽  
Implementation Cost ◽  
Cost Information ◽  
Efficiency Estimation ◽  
Abc Method ◽  
Control Knowledge ◽  
The Cost

Abstract The cost information system plays an important role in every organization in the decision making process. An important task of management is to ensure control of the operations, processes, sectors of activity and not finally, on costs. Although the objectives of an organization contributes with more control systems (production control, quality control etc.), the cost information system is important because it monitors the results of others. The detailed analysis of costs, production cost calculation, quantification of losses, the work efficiency estimation provide a solid basis for financial control. Knowledge of cost is a decisive factor in taking decisions and planning future activities. Managers are concerned about the costs that will appear in the future, their level underpinning the supply and production decisions and pricing policies. An important factor is the cost efficiency of the information system so that the information provided by it is useful for decision support and planning the activities.

scholarly journals Perhitungan Biaya Satuan Pada Tindakan Intensive Unit Care di Rumah Sakit X di Jember Melalui Metode Activity Based Costing (ABC)

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Eri Witcahyo
Keyword(s):  
Intensive Care Unit ◽  
Intensive Care ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Cross Sectional ◽  
Unit Of Analysis ◽  
Unit Costs ◽  
Government Hospitals ◽  
The Government

Abstrak Rumah sakit X di Jember merupakan salah satu rumah sakit pemerintah dengan status C. Di Era JKN, skema pembayaran di rumah sakit menggunakan paket tarif INA CBG’s. Berdasarkan hal tersebut, rumah sakit dapat menghasilkan profit namun di sisi lain bisa pula mendapatkan kerugian, oleh karena itu pelayanan kesehatan yang efisien sangat dibutuhkan. Tujuan dari penelitian ini adalah mengidentifikasi produk pelayanan dan menghitung biaya satuan produk pelayanan di Intensive Care Unit (ICU) Rumah Sakit X. Jenis penelitian ini adalah observasional deskriptif dengan pendekatan cross sectional. Unit analisis dalam penelitian ini adalah ICU di rumah sakit X di Jember. Metode perhitungan biaya satuan yang digunakan adalah Activity Based Costing. Hasil dari penelitian ini menunjukkan di ICU terdapat 21 produk pelayanan dengan biaya satuan yang beragam. Biaya satuan tertinggi sebesar Rp. 176,954, - (resusitasi jantung paru), dan terendah sebesar Rp. 27,061, - (injeksi intravena) dan rata-rata sebesar Rp. 75,959, -. Kesimpulan menunjukkan bahwa biaya satuan sangat dipengaruhi oleh sumberdaya yang digunakan, semakin efisien sumberdaya yang digunakan maka semakin kecil biaya satuan yang dihasilkan, sehingga apabila dibandingkan dengan tarif paket INA CBG’s akan mampu menghasilkan keuntungan atau surplus bagi rumah sakit. Abstract Hospital X in Jember is one of the government hospitals with C type status. In National Health Insurance (JKN) era, the payment scheme in hospital by using the INA CBG’s tariff package. Hospital could have profit or even loss, therefore health services effiency was needed. The objective of study was to identify service product and calculate of service product unit cost at Intensive Care Unit (ICU) in Hospital X in Jember. The type of this research was observational descriptive with cross sectional approach. The unit of analysis was ICU at Hospital X in Jember. The unit cost calculation method is using Acivity Based Costing. The result of the study shown that there were 21 service products that have various unit costs. The highest was Rp. 176,954, - (cardiac pulmonary resuscitation), the lowest was Rp. 27,061,- (intravena injection) and an average of Rp. 75,959, -. The conclusion shown that unit cost was strongly influenced by the resources used, the more efficient resources used for effective services, the smaller unit cost could get. Compared to INA CBG’s package tariff it will be able to create profit surplus for hospital.

scholarly journals ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN METODE ACTIVITY BASED COSTING DALAM MENETAPKAN HARGA JUAL RUKO PADA PT. MEGASURYA NUSALESTARI

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Sri Indriani Sugawa ◽  
Ventje Ilat ◽  
Meily Kalalo
Keyword(s):  
Information System ◽  
Complete Information ◽  
Selling Price ◽  
Accurate Data ◽  
Activity Based Costing ◽  
Cost Information ◽  
Standard Type ◽  
Similarities And Differences ◽  
The Cost ◽  
Descriptive Method

Cost of goods means the amount of expenses and expenses that are allowed directly or indirectly to produce goods or services in conditions and places where they can be used or sold. PT. Megasurya Nusalestari uses the Full Costing Method to calculate the cost of production in making a decision to determine the selling price of a shophouse. Actvity Based Costing method is a cost information system that is oriented to providing complete information about activities. This study aims to analyze the comparison of cost of goods manufactured using the full costing method and the activity based costing method to determining the selling price of a shophouse. This type of research used in this thesis research is a comparative descriptive method that is comparing the similarities and differences between two or more facts and the nature of objects that are examined based on a certain frame of mind. The results of the study obtained that the activity based costing method produces more accurate data in each loading of resources in the shophouse production process at PT. Megasurya Nusalestari, so that the selling price generated by the full costing method is higher for the standard type, but for the corner and middle type types the resulting selling price is lower than the activity based costing method, it is because the full costing method imposes factory overhead costs on each product is only charged to one cost driver.Keywords: Full Costing Method, Activity Based Costing Method, Selling Price

scholarly journals A cost analysis to address issues of budget constraints on the implementation of the indoor residual spray programme in two districts of Maputo Province, Mozambique

2021 ◽  
Vol 20 (1) ◽  
Author(s):  
Neide Canana
Keyword(s):  
Sensitivity Analysis ◽  
Cost Analysis ◽  
Financial Analysis ◽  
Indoor Residual Spraying ◽  
Economic Cost ◽  
Cost Information ◽  
Financial Cost ◽  
Provider Perspective ◽  
The Government ◽  
The Cost

Abstract Background It is frequently said that funding is essential to ensure optimal results from a malaria intervention control. However, in recent years, the capacity of the government of Mozambique to sustain the operational cost of indoor residual spraying (IRS) is facing numerous challenges due to restrictions of the Official Development Assistance. The purpose of the study was to estimate the cost of IRS operationalization in two districts of Maputo Province (Matutuíne and Namaacha) in Mozambique. The evidence produced in this study intends to provide decision-makers with insight into where they need to pay close attention in future planning in order to operationalize IRS with the existent budget in the actual context of budget restrictions. Methods Cost information was collected retrospectively from the provider perspective, and both economic and financial costs were calculated. A “one-way” deterministic sensitivity analysis was performed. Results The average economic costs totaled US$117,351.34, with an average economic cost per household sprayed of US$16.35, and an average economic cost per person protected of US$4.09. The average financial cost totaled US$69,174.83, with an average financial cost per household sprayed and per person protected of US$9.84 and US$2.46, respectively. Vehicle, salary, and insecticide costs were the greatest contributors to overall cost in the economic and financial analysis, corresponding to 52%, 17%, and 13% in the economic analysis and 21%, 27%, and 22% in the financial analysis, respectively. The sensitivity analysis was adapted to a range of ± (above and under) 25% change. There was an approximate change of 14% in the average economic cost when vehicle costs were decreased by 25%. In the financial analysis, the average financial cost was lowered by 7% when salary costs were decreased by 25%. Conclusions Altogether, the current cost analysis provides an impetus for the consideration of targeted IRS operationalization within the available governmental budget, by using locally-available human resources as spray operators to decrease costs and having IRS rounds be correctly timed to coincide with the build-up of vector populations.

Design for Maintenance: How Kms Document Linking Decisions Affect Maintenance Effort and Use

2014 ◽  
Vol 29 (4) ◽  
pp. 312-326 ◽  
Author(s):  
Alan R Dennis ◽  
Binny M Samuel ◽  
Kelly McNamara
Keyword(s):  
Information System ◽  
System Development ◽  
Management Systems ◽  
Information System Development ◽  
Web Based ◽  
Useful Knowledge ◽  
Design Considerations ◽  
Dynamic Content ◽  
System Maintenance ◽  
The Cost

Information system maintenance is an important aspect of information system development, especially in systems that provide dynamic content, such as Web-based systems and Knowledge Management Systems (KMS). Design for Maintenance (DFM) is an approach that argues that maintenance effort should be considered during the design of information systems in addition to the usual system design considerations. This research examines how the design of links among knowledge documents in a KMS affects both their maintenance and use. We argue that providing links among knowledge documents increases the cost of maintenance because when a document changes, the documents that link to and from that document are more likely to need changes. At the same, linking knowledge documents makes it easier to locate useful knowledge and thus increases use. We examine this tension between use and maintenance using 10 years of data from a well-established KMS. Our results indicate that as the number of links among documents increases, both maintenance effort and use for these documents increase. Our analyses suggest two DFM principles for dynamic content in practice. First, knowledge coupling (i.e., linking) to documents internal to the KMS rather than sources external to the KMS better balances maintenance effort and use. Second, designing small, knowledge cohesive documents (e.g., 250-350 words) leads to the best balance between maintenance effort and use.

scholarly journals Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut

2020 ◽  
Vol 8 (2) ◽  
pp. 101-110
Author(s):  
Rika Irma Yanti ◽  
Febrian Febrian ◽  
Desy Purnama Sari
Keyword(s):  
Data Collection ◽  
Dental Health ◽  
Unit Cost ◽  
Health Facilities ◽  
Financial Accounting ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Accounting Data ◽  
Dental Clinics ◽  
Cost Calculations

Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.

ANALISIS BIAYA SATUAN METODE ACTIVITY BASED COSTING DALAM EVALUASI TARIF PELAYANAN KESEHATAN DI ERA JKN (Studi Kasus Pasien Stroke di Rumah Sakit Kristen Mojowarno)

2016 ◽  
Vol 26 (1) ◽  
pp. 79
Author(s):  
. Soewatoen
Keyword(s):  
Unit Cost ◽  
Indirect Costs ◽  
Activity Based Costing ◽  
Labor Costs ◽  
Stroke Patients ◽  
Severe Stroke ◽  
High Care ◽  
Mild Stroke ◽  
Christian Hospital ◽  
The Cost

Mojowarno Christian Hospital is an organization that is move in health services that produce multi-product, theratio of consumption of each product is different and significant indirect costs therefore needed to determine theservice tariff calculation of unit cost in the hospital with Activity Based Costing Method. The purpose of this studywas to determine the calculation of unit costs of care and outcomes of stroke patients fare calculation using theunit cost from Activity Based Costing method hospital compared with rates prevailing at the moment and ratesINA CBGs. This type of research is a qualitative case study. Based on calculations by the method of ActivityBased Costing obtained Unit Cost for Outpatient is Rp. 749.705, Unit Cost for Emergency Care Unit Mild Strokeis Rp 664.093;Medium Stroke Rp. 1.424.683, Severe Stroke Rp. 2.282.755,-. Unit Cost for Room type III MildStroke is Rp. 3.899.786, Medium Stroke Rp. 5.874.646, Severe Stroke Rp. 7.892.496; Unit Cost for Room type IIMild Stroke is Rp. 4.859.510, Medium Stroke Rp. 7.557.913, Severe Stroke Rp. 10.294.306; Unit Cost for Roomtype I Mild Stroke is Rp. 6.097.530, Medium Stroke Rp. 9.728.198, Severe Stroke Rp. 13.391.856; Unit Cost forVIP Room Mild Stroke is Rp. 10.953.150, Medium Stroke Rp. 18.240.533, Severe Stroke Rp. 25.540.906 ; UnitCost for High Care Unit Mild Stroke is Rp. 3.710.121, Medium Stroke Rp. 5.655.278, Severe StrokeRp. 9.477.309 and Unit Cost Intensive Care Unit Mild Stroke is Rp. 7.010.169, Medium Stroke Rp. 10.605.350,Severe Stroke Rp. 17.727.429,-.Each unit cost plus the cost of materials and direct labor costs, it can be seen thatthe cost of treatment of each disease severity have enough material price difference. It is because the higher theseverity of the disease makes the longer the treatment, the more use the service activities, and service facilities, itsmake the cost is higher. The comparison resoult showed that hospital rates prevailing at this time and the resultsof the calculation using the ABC method for stroke patients is higher than the rate of INA CBGs.

Activity-Based Costing System for a Small Manufacturing Company

2011 ◽  
pp. 1-19 ◽  
Author(s):  
Arkadiusz Januszewski
Keyword(s):  
Integrated Circuits ◽  
Production Costs ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
False Information ◽  
Direct Production ◽  
Costing System ◽  
The Right ◽  
The Cost ◽  
Selection Of

The selection of the right cost calculation method is of critical importance when it comes to determining the real product profitability (as well as clients and other calculation objects). Traditional cost calculation methods often provide false information. The literature offers many examples of big companies that have given up traditional methods and applied a new method: activity-based costing (ABC). They discovered that many products that are manufactured generate losses and not profits. Managers, based on incorrect calculations, mistakenly believed in the profitability of each product. Turney (1991) reports on an example of an American manufacturer of over 4,000 different integrated circuits. The cost calculation with the allocation of direct production costs as machinery-hour markup demonstrated a profit margin of over 26% for each product. Implementing ABC showed that the production of more than half of the products was not profitable, and having factored in additional sales and management costs (which accounted for about 40% of the total costs), it was as much as over 75%.

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