scholarly journals Costs of CT Scan and Ultrasound Services Using the Activity-Based Costing Method

2021 ◽  
Author(s):  
Fatemeh Bahrami Yarahmadi ◽  
Farzad Faraji-Khaiavi ◽  
Amin Torabipour
Keyword(s):  
Ct Scan ◽  
Healthcare Services ◽  
Ct Scans ◽  
Activity Based Costing ◽  
Healthcare Organizations ◽  
Total Cost ◽  
Applied Design ◽  
Costing System ◽  
Abc Method ◽  
The Cost

Background: The activity-based costing system allows organizations to estimate the exact cost of their services based on the consumed resources, which in turn translates into increased efficiency of healthcare organizations. Objectives: The current study aimed to estimate the cost of ultrasound and CT scan services using the activity-based costing (ABC) method. Methods: Following a descriptive-applied design, the total cost of the most commonly used ultrasound and CT scan services in Imam Khomeini Hospital of Ahvaz was calculated using the ABC method. Data were collected using special forms and a list of services’ costs. To estimate the costs for different hospital sectors, first, the principles of determining cost proportion per service were set, and then using the direct cost approach, costs were estimated. Results: The highest and lowest differences from government-approved medical tariffs were related to the facial (523,000 Rials) and lung (133,000 Rials) CT scans, respectively. Also, except for abdominal and pelvic CT scans, the estimated cost of services was higher than the tariffs. The highest and lowest share of costs were related to the depreciation of capital equipment (1,174,490,000 Rials) and energy consumed by activity centers (952,000 Rials), respectively. Conclusions: For most of the investigated services, the total cost was significantly higher than the approved tariffs. To make medical tariffs more realistic and to continuously improve the provision of healthcare services, it is necessary to use costing techniques like ABC.

scholarly journals PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL (STUDI PADA HOTEL GREEN EDEN MANADO)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Shelby Estereniy Siby ◽  
Ventje Ilat ◽  
Meily Y. B. Kalalo
Keyword(s):  
Descriptive Analysis ◽  
Simple Calculation ◽  
Cost Calculation ◽  
Accurate Information ◽  
Activity Based Costing ◽  
Economic Method ◽  
Costing System ◽  
Abc Method ◽  
June July ◽  
The Cost

The Activity of Based Costing (ABC) Method is a simple calculation to determine the cost of price / services to explain that the activity were the reason one to make rise the cost of the products, and products that consume activity.The hotel can use Activity Based Costing (ABC) System Method to determine hotel room rate because when they use the Activity economic method in detail, the quality of decision can be improve to be better and making more accurate. The purpose of this research is “to obtain the accurate information about Activity Based Costing” in counting the cost calculation rooms Hotel Green Eden Manado since from June, July, and August 2017. The method of analysis that I used is “Descriptive Analysis Method”, by conducting to interview to the hotel manager and doing the data collection regarding the costs and amounts of fees. Based on the analysis, there are find that Activity Based Costing System for the month of June. Superior room type, Deluxe room and Suite resulted that the cost of price rooms were lower to compared with the cost by hotel management. For July the calculation of the cost Superior room type was higher than the cost of calculated by the management Hotel. And for the type of Deluxe rooms and Suite rooms were lower to compared with the cost by the Hotel. And for the month of August the calculation for Superior, Suite, and Deluxe rooms resulted that the cost were higher than the cost calculation used by The Hotel Management.Keywords : Activity Based Costing,  The cost of rooms.

ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA USAHA TEMPE PAK ALI DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 118
Author(s):  
TITIK YUNI PUSPITA SARI
Keyword(s):  
Primary Data ◽  
Activity Based Costing ◽  
Descriptive Research ◽  
Direct Observations ◽  
Conventional Methods ◽  
Cost Of Production ◽  
The Difference ◽  
Costing System ◽  
Abc Method ◽  
The Cost

The formulation of the problem in this study is to find out how much the basic price per pack of tempe in the Tempe Pak Ali business if calculated using conventional methods and activity based costing method, what factors cause differences in the cost of production based on the system activity based costing with conventional methods in Mr. Ali's Tempe Business. The research method used is descriptive research with a quantitative approach. The type of primary data obtained from interviews and direct observations on the Tempe Pak Ali Business. The results of this study are the cost of tempe production based on the activity based costing system of Rp. 8632.66 and conventional system based of Rp. 9,389.41. The conclusion of this study is the difference that occurs in determining the cost of production used by Tempe Pak Ali's Business with the activity based costing method due to the imposition of overhead costs produced by making tempe and conventional methods and ABC methods are different, so that the costs obtained can be greater or more small. The activity based costing method can be applied to Pak Ali's Tempe Business because using the ABC method requires lower costs than using conventional methods.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK SEWA KAMAR BERDASARKAN ACTIVITY BASED COSTING SYSTEM PADA HOTEL RANGGONANG SEKAYU

2020 ◽  
Vol 3 (2) ◽  
pp. 86
Author(s):  
Deswati Supra
Keyword(s):  
Quantitative Analysis ◽  
Secondary Data ◽  
Qualitative And Quantitative Analysis ◽  
Activity Based Costing ◽  
Qualitative And Quantitative ◽  
Analysis Techniques ◽  
Data Source ◽  
Costing System ◽  
Abc Method ◽  
The Cost

This study aims to determine the calculation of the room cost using the Activity Based Costing System at the Ranggonang Hotel. The data source used by the writer in this study is secondary data. In this study the writer used qualitative and quantitative analysis techniques. The results showed that the Ranggonang Sekayu Hotel was not suitable to use the ABC method in calculating the cost of room rent. This is because the cost of room rent using the ABC method is greater which will have an impact on the high room rental rates at the Ranggonang Sekayu Hotel.

scholarly journals PENENTUAN HARGA JUAL KAMAR MELALUI IMPLEMENTASI ACTIVITY BASED COSTING SYSTEM PADA PT TASIK RIA RESORT MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Thalia Claudia Tumanduk ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Calculation Result ◽  
Selling Price ◽  
Activity Based Costing ◽  
Sale Price ◽  
Rate Method ◽  
Costing System ◽  
Abc Method ◽  
Tourism And Hospitality ◽  
The Cost ◽  
Descriptive Method

Development services company primarily in the field of tourism and hospitality, led to increasing competition among hotels. Because it takes strategy to excel in competing, by minimizing and calculate the cost of production effectively so that the selling price is low. The lower the selling price of the product into a high sales rate. Method of activity based costing (ABC) is very effective in determining the slling price, because ABC is a method of charging is to charge and collect a fee based activities based on the behavior of existing activities. This study aims to: (1) obtain the calculation result by using ABC method in determining the selling price of room at PT Tasik Ria Resort Manado (2) to compare the selling price of room at PT Tasik Ria Resort Manado using traditional accounting method and ABC. The method of analysis used in this research is descriptive method of comparative and the type of research used is descriptive qualitative. The results obtained that there is a difference between the selling price of PT Tasik Ria Resort Manado and ABC selling price, where the calculation of ABC in the rom types Pool View, Sea View and Grand Sea View rooms gives a smaller result than the selling price set by the management. While in the room type Garden View ABC calculation is higher than the sale price of rooms that have been set by the hotel management.Keywords: Activity Based Costing, Activity, Selling Price of Room

scholarly journals PENERAPAN METODE ACTIVITY-BASED-COSTING SYSTEM DALAM PENENTUAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT HUSADA UTAMA SURABAYA.

2016 ◽  
Vol 1 (01) ◽  
Author(s):  
Hwihanus . ◽  
Jalib Umar Latuconsina
Keyword(s):  
Class Ii ◽  
Class I ◽  
Primary Data ◽  
Activity Based Costing ◽  
Class Iii ◽  
Direct Observations ◽  
Costing System ◽  
Abc Method ◽  
Two Stages ◽  
The Cost

This study aims to determine how the application of the method of Activity-Based Costing in determining the tariff for inpatient hospital Husada Utama Surabaya and compared with a rate home services inpatient approved hospital with tariff services using Activity-Based Costing the approach of activity -aktivitas in providing products or services to determine the amount of the costs incurred. This research uses descriptive method. Research using primary data with a direct review of the research object, conduct interviews and make observations or direct observations. Inpatient services tariff calculation using the ABC method, performed in two stages. That is the first expense traced to the activity which raises the cost and the second stage charge activity to the product. While the rates obtained by adding the cost of hospitalization with the expected profit. The results obtained from the calculation of rates of hospitalization services using Activity-Based Costing namely to class Suite Rp. 1,434,298, Rp VVIP class. 1,141,516, VIP Rp. 757 680, Class I USD. 706 888, class II Rp. 643 385, and class III Rp. 616 269. So in the ABC method, has been able to allocate the cost of assets to each room is right by the consumption of each activity. From the results of this study using the assumption, researchers recommend that hospital is expected to reduce rates of hospitalization services in class suite, VVIP and VIP in order to attract patients to use the services of hospitalization. As for Class I, Class II and Class III, if the tariff wants to be maintained, it is recommended to class I order the tariff was increased to get a big profit, and for class II and class III is expected to add beds or full capacity.Keywords: Activity Based Costing, Hospitals, Rates services, Inpatient

scholarly journals Supply Chain Cost Prediction for Prefabricated Building Construction under Uncertainty

2018 ◽  
Vol 2018 ◽  
pp. 1-5 ◽  
Author(s):  
Shaoli Wang ◽  
Yasir Mursalin ◽  
Gang Lin ◽  
Conghua Lin
Keyword(s):  
Supply Chain ◽  
Computational Model ◽  
Cost Reduction ◽  
Construction Projects ◽  
Building Construction ◽  
Activity Based Costing ◽  
Total Cost ◽  
Critical Areas ◽  
Abc Method ◽  
Prefabricated Building

This paper considers the problem of predicting a supply chain cost for prefabricated building construction under an uncertain situation. Based on the Activity-Based Costing (ABC) method, we establish a computational model to estimate the total cost of the prefabricated supply chain. The model can assist in not only finding the critical areas for cost reduction of the whole supply chain but also analyzing other costs of prefabricated construction projects. Furthermore, we provide a numerical example of prefabricated building construction to validate the results.

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.

scholarly journals PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. SARIMELATI KENCANA (PIZZA HUT MANADO TOWN SQUARE)

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Stephany Ch. Pelleng ◽  
Herman Karamoy ◽  
Victorina Tirajoh
Keyword(s):  
Quantitative Data ◽  
Cost Driver ◽  
Production Costs ◽  
Activity Based Costing ◽  
Traditional System ◽  
Pricing Process ◽  
Costing System ◽  
The Right ◽  
The Cost ◽  
Pizza Hut

Nowadays, every company has to have a right and efficient way to know their own pricing process. The better the company count it, the better it would be to compete in the market because the right method or system will decrease the cost and increase the profit. Activity Based Costing System is a method of calculating the cost of goods manufactured based on activities in a company using more cost driver, so it can calculate more accurate. This method is expected to be applied to the PT. Sarimelati Kencana who still using the traditional system for calculating the cost of goods manufactured. This research has a purpose to know the cost of goods manufactured in the company using activity based costing system. There are qualitative and quantitative data on this project. Qualitative data for company profile and quantitative data for production costs. This is descriptive research and the result shows that the pricing process using ABC method give overcost condition for pizza hut personal and undercost condition for pizza hut regular and large.

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC pada Perusahaan Roti Dyas't Kota Baubau

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi
Keyword(s):  
Selling Price ◽  
Activity Based Costing ◽  
Conventional System ◽  
Cost Of Production ◽  
Costing System ◽  
Brown Bread ◽  
The Right ◽  
The Cost ◽  
Descriptive Method

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

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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