Cost Management for IT Activities: A Case Study in the IT Division of a French Bank Using Activity-Based Costing

2013 ◽  
Author(s):  
Grrgory Wegmann
Keyword(s):  
Cost Management ◽  
Activity Based Costing

scholarly journals A New Cost Management System for Construction Projects to increase Competitiveness and Traceability in a Project Environment

2021 ◽  
Vol 24 (1) ◽  
pp. 31-47
Author(s):  
Hossein Toosi ◽  
Arezou Chamikarpour
Keyword(s):  
Construction Projects ◽  
Competitive Ability ◽  
Cost Control ◽  
Control Method ◽  
Cost Management ◽  
Structured Interview ◽  
Activity Based Costing ◽  
Project Environment ◽  
Target Cost

Un nuevo sistema de gestión de costes de proyectos de construcción para aumentar la competitividad y la trazabilidad para entornos de proyectos. El objetivo principal de la investigación es utilizar nuevos métodos de cálculo de costes en los proyectos de construcción para reducir y controlar las desviaciones de costes y algunas limitaciones que presentan los modelos tradicionales. La hipótesis de la investigación se basa en la capacidad sinérgica del cálculo de costes basado en actividades centradas en el rendimiento, en combinación con el método de cálculo de costes objetivo para fomentar la competitividad del sistema de control de costes para entornos de proyectos. El método se elaboró para controlar los gastos directos y generales del proyecto durante su ejecución. Se realizó una entrevista con 26 directores financieros en dos o cuatro ocasiones entre junio de 2016 y mayo de 2017 con el fin de validar y modificar el método. Siguiendo una entrevista semiestructurada, el método propuesto contribuyó a aumentar la precisión, la certidumbre y la rastreabilidad de los costes y proporcionó la integridad del sistema contable, técnico y operacional. Además, se analizan las desviaciones y se reducen los costes al considerar las condiciones competitivas y estratégicas. También se limita el coste objetivo de los paquetes de trabajo y se genera una alerta al finalizar cada uno de ellos. Además, de acuerdo con el test de Friedman, existe una capacidad competitiva significativa en comparación con el método convencional de control de costes en los proyectos y también se aplica en un estudio de caso. This research proposed a new method for project cost management based on Competitiveness and traceability in a case study and operational situation. The research hypothesis is based on the synergistic ability of performance focused activity-based costing in combination of the target costing method for encouraging competitiveness cost control system for project environments. The method was developed to control, direct and overhead costs of the project during its progress. Also, it uses the feature of activity-driven and different resource drivers to determine the types of costs with the effect of time driver for each activity. An interview was conducted with financial managers during two to four times with the aim of validating and modifying the method. According to a semi-structured interview, the proposed method contributed to increase the precision, certainty, traceability of costs and provided the integrity of the accounting, technical and operational system. It also analyzes deviations and reduces costs by considering competitive and strategic conditions. It's also limiting the target cost of work packages and causing an alarm on the completion of each. According to Friedman test, there is a meaningful competitive ability compared to the conventional cost control method in the projects and it is also implemented in a case study.

scholarly journals The concept of implementing the activitybased costing in multi- assortment manufacturing enterprise – case study (part 2)

2020 ◽  
Vol 2020 (146) ◽  
pp. 305-314
Author(s):  
Daria MOSKWA-BĘCZKOWSKA ◽  
Keyword(s):  
Cost Management ◽  
Theoretical Perspective ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Main Research ◽  
The Board Of Directors ◽  
Effective Cost ◽  
Production Company

Purpose: As mentioned in the first part of the article, its main objective is to develop and present a concept for the implementation of activity-based costing in a company dealing with multi-assortment production of bookbinding machinery. Design/methodology/approach: The main research method used is a case study of the implementation of activity-based costing in a selected multi-assortment production company. The concept of an original model of implementation of activity-based costing in the analyzed company as well as the benefits resulting from this implementation are presented in this article. Findings: The carried-out research indicates that the calculation of cost according to the concept of activity-based costing is more useful for effective cost management than traditional methods. After the development and presentation of the model of the analyzed costing method, the board of directors of the examined company began seriously considering the implementation of this method within their business unit. Research limitations/implications: The main barrier in the conducted research was the lack of conviction on the part of the company about the advantages of the presented unit cost calculation method and its usefulness for effective cost management within the company. Originality/value: The article is an example of the practical application of activity-based costing in multi-assortment production. Its content is directed both to persons dealing with these matters from the theoretical perspective, as well as company owners and heads of controlling or production departments.

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.

scholarly journals Web based cost management tool prototype development using temporal-activity based costing (Temporal-ABC)

2021 ◽  
Author(s):  
Mourougavelou Vaithianathan
Keyword(s):  
Management System ◽  
Cost Management ◽  
Plant Performance ◽  
Management Tool ◽  
Activity Based Costing ◽  
Product Cost ◽  
Web Based ◽  
Prototype Development ◽  
Cost Management System ◽  
The Cost

The cost management system is a powerful tool for managers to understand manufacturing plant performance. It is essential for any organization to develop a cost management system to estimate the product cost and to account actual cost spent for the product manufacturing. The Activity Based Costing (ABC) system has recently attracted the attention of many companies and is considered to provide better information about the cost pattern and the relationship between resources and activities. However, a survey of earlier research reveals that there are several difficulties to estimate the true product cost due to selection of overhead drivers to activities. To overcome these difficulties Temporal-ABC has been developed by Dr. K.D. Tham. In the first part of the report, costing system implementation issues are studied through real-time case studies. Then, research has been conducted and web-based proptotype application is developed using Temporal-ABC through collaboration with a world-class electronics industry - Celestica Inc. Toronto, Canada. The developed prototype demonstrates the application of Temporal-ABC for cost estimation at Celestica.

scholarly journals Penerapan Biaya Pendidikan Berbasis Activity-Based Costing dalam Meningkatkan Mutu Pendidikan di Perguruan Tinggi: Studi Kasus di Universitas Pendidikan Indonesia

2017 ◽  
Vol 2 (1) ◽  
pp. 19-32
Author(s):  
Nanang Fattah ◽  
Budhi Pamungkas Gautama
Keyword(s):  
Focus Group ◽  
Focus Group Discussion ◽  
Financial Management ◽  
Group Discussion ◽  
Learning Activity ◽  
Quality Of Education ◽  
Ministry Of Education ◽  
Activity Based Costing

ABSTRAKSI: Sebagai LPTK (Lembaga Pendidikan Tenaga Kependidikan), UPI (Universitas Pendidikan Indonesia) perlu melakukan suatu kajian untuk merancang sistem pengelolaan keuangan perguruan tinggi berbasis aktivitas dengan metode ABC (Activity-Based Costing), yang diharapkan akan dapat mengukur secara lebih rinci aktivitas-aktivitas utama dan pendukung dalam penyelenggaraan pendidikan. Hasil penelitian menunjukan bahwa seluruh Fakultas yang ada di lingkungan UPI menyatakan kesiapan untuk menerapkan sistem ABC. Berdasarkan FGD (Focus Group Discussion), terdapat beberapa kendala yang dihadapi untuk menerapkan sistem ABC di UPI di Bandung, Jawa Barat, Indonesia. Secara keseluruhan diperoleh hasil bahwa sistem ABC dapat diterapkan di UPI selama ada niat dan kerjasama yang baik dari Kementerian Pendidikan dan pimpinan Universitas.KATA KUNCI: Biaya Pendidikan Berbasis Kegiatan; Uang Kuliah Tunggal; Mutu Pendidikan; Universitas Pendidikan Indonesia; Niat dan Kerjasama yang Baik. ABSTRACT: “The Implementation of Activity-Based Costing to Improve the Quality of Education in Higher Education Institutions: A Case Study of Indonesia University of Education”. As an institute of teacher training and education, UPI (Indonesia University of Education) needs to conduct a study on designing college financial management systems based on activity through the method of ABC (Activity-Based Costing), that is expected to be able to measure in more detail the main and supporting activities in the implementation of education. The results show that all Faculties at UPI declare their readiness to implement the ABC system. Based on the FGD (Focus Group Discussion), there are several problems in implementing ABC system at UPI in Bandung, West Java, Indonesia. Overall, the results show that ABC system can be applied in UPI as long as there is cooperation and good intention from the Ministry of Education and University leaders.KEY WORD: Learning Activity-Based Costing; Single Tuition; Quality of Education; Indonesia University of Education; Cooperation and Good Intentions.  About the Authors: Prof. Dr. Nanang Fattah dan Budhi Pamungkas Gautama, M.Sc. adalah Dosen di Program Studi Manajemen FPEB UPI (Fakultas Pendidikan Ekonomi dan Bisnis, Universitas Pendidikan Indonesia), Jalan Dr. Setiabudhi No.229 Bandung 40154, Jawa Barat, Indonesia. Untuk kepentingan akademik, penulis bisa dihubungi dengan alamat emel: [email protected] dan [email protected] to cite this article? Fattah, Nanang Budhi Pamungkas Gautama. (2017). “Penerapan Biaya Pendidikan Berbasis Activity-Based Costing dalam Meningkatkan Mutu Pendidikan di Perguruan Tinggi: Studi Kasus di Universitas Pendidikan Indonesia” in MIMBAR PENDIDIKAN: Jurnal Indonesia untuk Kajian Pendidikan, Vol.2(1) March, pp.19-32. Bandung, Indonesia: UPI [Indonesia University of Education] Press, ISSN 2527-3868 (print) and 2503-457X (online). Chronicle of the article: Accepted (April 13, 2016); Revised (October 20, 2016); and Published (March 30, 2017).

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