scholarly journals Costeo basado en actividades (ABC) en las PYMES e iniciativas innovadoras: ¿opción posible o caduca?

2021 ◽  
Vol 23 (3) ◽  
pp. 171-180
Author(s):  
Fortunato Escobar-Mamani ◽  
◽  
George Argota-Pérez ◽  
Víctor Dante Ayaviri Nina ◽  
Santotomas Licímaco Aguilar-Pinto ◽  
...  
Keyword(s):  
Web Of Science ◽  
Scientific Literature ◽  
Market Price ◽  
High Impact ◽  
Service Firms ◽  
Activity Based Costing ◽  
Maximum Value ◽  
Competitive Prices ◽  
Costing System ◽  
Real Costs

The quantification of production/service costs to determine the market price is fundamental in offering the maximum value of satisfaction. Therefore, management accounting is essential. One of the alternative tools is activity-based costing, known as ABC system, an alternative method to overcome the limitations of traditional indirect cost systems, which somehow distort the actual accounting of costs. Will exploring its development, applicability, challenges and benefits still be a possible option? This study aimed at reviewing the scientific literature produced on the activity-based costing system in recent years, identifying trends of adoption and challegnes of implementation in various manufacturing and service firms. High impact journals indexed in PubMed, Web of Science (WoS), Scopus, among others, were analyzed. The results show an increase of publications on the implementation of the ABC system in PubMed (855 publications), WoS (1131) and Scopus (2535). The results show that its applicability remains a possible option as an alternative costing tool for SME managers or owners. This study concludes that the application of the ABC system is adequate to determine real costs and could guarantee more reasonable and competitive prices in the market. However, there is still resistance to its implementation due to human and technological ignorance.

scholarly journals Changes in Teacher Training within the TPACK Model Framework: A Systematic Review

2019 ◽  
Vol 11 (7) ◽  
pp. 1870 ◽  
Author(s):  
Javier Rodríguez Moreno ◽  
Miriam Agreda Montoro ◽  
Ana Ortiz Colón
Keyword(s):  
Teacher Training ◽  
Content Knowledge ◽  
Web Of Science ◽  
Scientific Literature ◽  
Empirical Studies ◽  
Daily Practice ◽  
High Impact ◽  
Model Framework ◽  
Documentary Analysis ◽  
The Web

The TPACK model represents a high-impact advance in teacher training regarding their technological, pedagogical and content knowledge. This research presents an analysis of several publications in international databases that address the matter of the TPACK model. Accordingly, a review of the scientific literature applying the documentation as a systematization method was performed. The present study analyses 37 contributions, published between 2014 and 2017, indexed in the Web of Science (WOS) and Scopus databases, with TPACK and TPCK as the applied descriptors. Thus, the documentary analysis was based on four different criteria: public, topic, main results, and methodological design. Results show that all the reviewed publications are mainly focused on studies of basic and higher education where case studies, quantitative empirical studies, and mixed studies are predominant. Consequently, regarding the studies analyzed, there is a lack of longitudinal studies showing the teachers’ actions when applying TPACK in their daily practice.

scholarly journals IMPLEMENTASI ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN TARIF JASA RAWAT INAP RSUI “ORPEHA” TULUNGAGUNG

2021 ◽  
Vol 5 (1) ◽  
pp. 36
Author(s):  
Nur Habiba Qurrotakyun ◽  
Ridoni Fardeni Harahap
Keyword(s):  
Data Collection ◽  
General Hospital ◽  
Market Price ◽  
Activity Based Costing ◽  
Class Iii ◽  
Calculation Methods ◽  
Cost System ◽  
Inpatient Services ◽  
The Difference ◽  
Costing System

Tujuan penelitian ini adalah untuk membantu rumah sakit dalam mengurangi distorsi biaya yang terjadi dengan cara membuatkan perhitungan tarif kamar rawat inap menggunakan sistem ABC. Metode penelitian ini adalah kualitatif dengan wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa rumah sakit menetapkan tarif jasa rawat inap dengan mempertimbangkan harga pasar, keadaan ekonomi masyarakat, dan kepantasan. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan hasil perhitungan antara yang telah diterapkan oleh rumah sakit dengan perhitungan menggunakan sistem ABC. Perbandingan HPP tidak dapat diidentifikasi dikarenakan rumah sakit tidak dapat mengetahui secara pasti HPP yang dibebankan atas tarif jasa rawat inapnya. Sedangkan tarif jasa rawat inap mengalami overcosting untuk kelas rawat inap VVIP, kelas II, dan kelas III, memberikan hasil undercosting untuk kelas rawat inap VIP A, VIP B, dan kelas I. Selisih terjadi karena perbedaan metode perhitungan dimana RSUI “Orpeha” Tulungagung menggunakan sistem biaya perkiraan sehingga perhitungan menjadi kurang akurat. Dengan adanya penelitian ini, penulis menyarankan agar pihak manajemen rumah sakit dapat melakukan evaluasi terhadap penetapan tarif dan mulai memperhitungkan untuk menggunakan sistem ABC.  The objective of this study is to help the hospital lowering the distortion by calculating the inpatient room costs using the ABC system. The method used in this research is qualitative with the data collection done through interviews and documentation. The results of study indicate the hospital set costs for inpatient services by considering market price, economic situation of the community, and appropriateness. The results of the study show that there are differences of costs that have been applied by hospitals, with the ones calculated using the ABC system. The difference in COGS could not be identified because the hospital could not know for certain the COGS charged for its inpatient services. While inpatient services costs experienced an overcosting for inpatient classes VVIP, class II, and class III, experienced an undercosting for inpatient classes VIP A, VIP B, and class I. The difference occurred due to differences in calculation methods where Islamic General Hospital "Orpeha" Tulungagung used an estimated cost system, making the calculation less accurate. With this research, the researcher suggests the hospital's management to evaluate the costs setting and start to calculate the costs using the ABC system.

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

scholarly journals A Comprehensive Review of the Ethnotraditional Uses and Biological and Pharmacological Potential of the Genus Mimosa

2021 ◽  
Vol 22 (14) ◽  
pp. 7463
Author(s):  
Ismat Majeed ◽  
Komal Rizwan ◽  
Ambreen Ashar ◽  
Tahir Rasheed ◽  
Ryszard Amarowicz ◽  
...  
Keyword(s):  
Web Of Science ◽  
Scientific Literature ◽  
Therapeutic Potential ◽  
Current Knowledge ◽  
Folk Medicine ◽  
Nutritional Values ◽  
Biological Potential ◽  
The World ◽  
The Future ◽  
Pharmacological Potential

The Mimosa genus belongs to the Fabaceae family of legumes and consists of about 400 species distributed all over the world. The growth forms of plants belonging to the Mimosa genus range from herbs to trees. Several species of this genus play important roles in folk medicine. In this review, we aimed to present the current knowledge of the ethnogeographical distribution, ethnotraditional uses, nutritional values, pharmaceutical potential, and toxicity of the genus Mimosa to facilitate the exploitation of its therapeutic potential for the treatment of human ailments. The present paper consists of a systematic overview of the scientific literature relating to the genus Mimosa published between 1931 and 2020, which was achieved by consulting various databases (Science Direct, Francis and Taylor, Scopus, Google Scholar, PubMed, SciELO, Web of Science, SciFinder, Wiley, Springer, Google, The Plant Database). More than 160 research articles were included in this review regarding the Mimosa genus. Mimosa species are nutritionally very important and several species are used as feed for different varieties of chickens. Studies regarding their biological potential have shown that species of the Mimosa genus have promising pharmacological properties, including antimicrobial, antioxidant, anticancer, antidiabetic, wound-healing, hypolipidemic, anti-inflammatory, hepatoprotective, antinociceptive, antiepileptic, neuropharmacological, toxicological, antiallergic, antihyperurisemic, larvicidal, antiparasitic, molluscicidal, antimutagenic, genotoxic, teratogenic, antispasmolytic, antiviral, and antivenom activities. The findings regarding the genus Mimosa suggest that this genus could be the future of the medicinal industry for the treatment of various diseases, although in the future more research should be carried out to explore its ethnopharmacological, toxicological, and nutritional attributes.

scholarly journals Blockchain Applications in Agribusiness: A Systematic Review

2021 ◽  
Vol 13 (4) ◽  
pp. 95
Author(s):  
Geneci da Silva Ribeiro Rocha ◽  
Letícia de Oliveira ◽  
Edson Talamini
Keyword(s):  
Complex System ◽  
Systematic Review ◽  
Web Of Science ◽  
Scientific Literature ◽  
Early Stage ◽  
Technological Development ◽  
Economic Sectors ◽  
Future Studies ◽  
Blockchain Technology ◽  
Near Future

Blockchain is a technology that can be applied in different sectors to solve various problems. As a complex system, agribusiness presents many possibilities to take advantage of blockchain technology. The main goal of this paper is to identify the purposes for which blockchain has been applied in the agribusiness sector, for which a PRISMA-based systematic review was carried out. The scientific literature corpus was accessed and selected from Elsevier’s Scopus and ISI of Knowledge’s Web of Science (WoS) platforms, using the PRISMA protocol procedures. Seventy-one articles were selected for analysis. Blockchain application in agribusiness is a novel topic, with the first publication dating from 2016. The technological development prevails more than blockchain applications since it has been addressed mainly in the Computer Sciences and Engineering. Blockchain applications for agribusiness management of financial, energy, logistical, environmental, agricultural, livestock, and industrial purposes have been reported in the literature. The findings suggest that blockchain brings many benefits when used in agribusiness supply chains. We concluded that the research on blockchain applications in agribusiness is only at an early stage, as many prototypes are being developed and tested in the laboratory. In the near future, blockchain will be increasingly applied across all economic sectors, including agribusiness, promoting greater reliability and agility in information with a reduced cost. Several gaps for future studies were observed, with significant value for science, industry, and society.

scholarly journals National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda

2018 ◽  
Vol 9 (2) ◽  
pp. 56
Author(s):  
Attilio Mucelli ◽  
Francesca Spigarelli ◽  
Dominique Lepore
Keyword(s):  
Conceptual Framework ◽  
National Culture ◽  
Research Agenda ◽  
Management Practices ◽  
Activity Based Costing ◽  
Futures Research ◽  
Managerial Implications ◽  
Decision Making Processes ◽  
Costing System ◽  
Potential Moderator

National culture has a well-recognized role in management practices especially in shaping participatory decision-making processes (PDM). The article aims to provide a conceptual framework where national culture is considered as a potential moderator in a PDM when designing a Time-Driven Activity Based Costing (TDABC). The purpose is to identify a set of dimensions when designing time equations, on which the costing system is based on, to be then linked to national culture. Moreover, a research agenda is also presented in order to validate the proposed framework, outlining directions for futures research as well as managerial implications.

scholarly journals Manajemen Biaya untuk Meningkatkan Ketepatan Penghitungan Biaya melalui Biaya Berbasis Aktivitas

2018 ◽  
Vol 7 (2) ◽  
pp. 125
Author(s):  
Agung Listiadi
Keyword(s):  
Cost Driver ◽  
Management Systems ◽  
Activity Based Costing ◽  
High Quality ◽  
Overhead Cost ◽  
Consumption Cost ◽  
Costing System ◽  
Major Factors ◽  
The Cost ◽  
Selection Of

Cost is an important factor in ensuring the company win in the competition on the market. Consumers will choose a manufacturer that is able to produce products and services that have high quality with low prices. Costs of Management Systems Contemporary emphasis on search than the allocation. And management based activities are at the heart of contemporary operating control system. At least two major factors that must be considered in the selection of cost driver (cost driver) are: the cost of measurement and the degree of correlation between the consumption cost driver with the actual overhead. Cost driver is divided into two categories, namely the structural cost driver and executional cost driver. Cost driver is the basis used to charge collected on cost pool to the product. So that the calculation of the cost through Time Driven activity-based costing system, the company obtain more precise information and accurate.

Sign in / Sign up

Export Citation Format

Share Document