In das Führungsinformationssystem integriertes Time-Driven Activity-Based Costing - dargestellt am Beispiel "PROZESSMANAGER"

Controlling ◽  
2004 ◽  
Vol 16 (11) ◽  
pp. 639-646
Author(s):  
André Coners ◽  
Gerrit von der Hardt
Keyword(s):  
Activity Based Costing

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

A Case Study on the Un-Used Capacity Assessment Using Time Driven Activity Based Costing for Magnetic Components

2020 ◽  
Vol 6 (1) ◽  
pp. 18-39
Author(s):  
Areena Zaini ◽  
Haryantie Kamil ◽  
Mohd Yazid Abu
Keyword(s):  
Historical Data ◽  
Manufacturing Sector ◽  
Type I ◽  
Activity Based Costing ◽  
Cost Rate ◽  
Continuous Innovation ◽  
Magnetic Components ◽  
Alignment Process ◽  
Capacity Cost

The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC) at . This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment.

Activity-Based Costing in Complex and Dynamic Environments

Controlling ◽  
2004 ◽  
Vol 16 (11) ◽  
pp. 597-602 ◽  
Author(s):  
Werner Bruggeman ◽  
Kris Moreels
Keyword(s):  
Dynamic Environments ◽  
Activity Based Costing

DAFTAR ISI

BUANA ILMU ◽  
2018 ◽  
Vol 3 (1) ◽  
Author(s):  
DAFTAR ISI
Keyword(s):  
Neural Network ◽  
Artificial Neural Network ◽  
Emotional Intelligence ◽  
High Schools ◽  
Raspberry Pi ◽  
English Learning ◽  
Activity Based Costing ◽  
Learning Achievement ◽  
Vocational High Schools ◽  
Costing System

DAFTAR ISI 1. ANALISIS DETERMINASI BIAYA PRODUKSI DENGAN PENDEKATAN ACTIVITY BASED COSTING SYSTEM (ABC SYSTEM) (STUDI KASUS DI UD. PRIMA BHAKTI KARAWANG) Ade Suhara, Bona Herman Sianturi .....................…………………………………1 - 10 2. FENOMENA AKAD NIKAH VIA TELEPHON Haerudin ..........................………………………………………… …………….11 - 32 3. PENGARUH KOMPETENSI DOSEN TERHADAP KINERJA AKADEMIK DAN KEPUASAN MAHASISWA: STUDI KASUS KELAS INTERNASIONAL DI PROGRAM STUDI MANAJEMEN DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SINGAPERBANGSA KARAWANG (2017-2018) Made Panji Teguh Santoso, Novian Ekawaty ............………………. …………33 - 50 4. THE INFLUENCE OF EMOTIONAL INTELLIGENCE AND MOTIVATION TOWARDS STUDENT’S ENGLISH LEARNING ACHIEVEMENT At state vocational high schools in karawang Asep Darojatul Romli ...……………………………………………………… 51 - 61 5. SISTEM INFORMASI DATA PENDUDUK BERBASIS ANDROID DAN WEB MONITORING STUDI KASUS PEMERINTAH KOTA KARAWANG (Penelitian dilakukan di Kab. Karawang) Baenil Huda…………………………………………..………………………………62 – 69 6. ANALISIS PERAN SELF EFFICACY DAN MOTIVASI KERJA TERHADAP KINERJA MARKETING DEALER WIJAYA TOYOTA SUBANG Enjang Suherman, Citra Savitri ………………………………………………….70 - 89 7. PENGARUH PELATIHAN KERJA DAN PENGEMBANGAN SDM TERHADAP KINERJA KARYAWAN Dadan Ahmad Fadili, Rd. Dwi Yulianti S , Aji Tuhagana, Asep Jamaludin…….80 – 85 8. PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAAN PERSEDIAAN TERHADAP LIKUIDITAS PERUSAHAAN SUB SEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BEI 2011-2016 Indra Wijaya……………………………………………………………………............. 86 - 103 9. PENERAPAN ARTIFICIAL NEURAL NETWORK UNTUK KLASIFIKASI FERTILITAS TELUR ITIK MENGGUNAKAN RASPBERRY PI Jamaludin Indra ………………..……………………………………………….104 – 118 10. ANALISIS KEPUASAN PENGGUNA TERHADAP LAYANAN APLIKASI MEDIA SOSIAL WhatsApp MOBILE ONLINE Shofa Shofiah Hilabi, Priati ……………………………………………………….119 – 136 11. ANALISIS PELAKSANAAN PERANAN PUSAT PELAYANAN TERPADU PEMBERDAYAAN PEREMPUAN DAN ANAK DALAM MENINGKATKAN PERLINDUNGAN ANAK (STUDI KASUS DI P2TP2A KABUPATEN KARAWANG) Abdul Kholiq ……………………………………………………………………137 – 152 12. HAK MENDAHULUI UPAH PEKERJA DALAM PERKARA KEPAILITAN (ANALISIS PUTUSAN MK NO. 18/PUU-VI/2008 JO NO. 67/PUU-XI/2013) Muhamad Abas …………………………………………………………………153 - 170

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