MODEL ACTIVITY BASED COSTING PADA SEKOLAH MENENGAH KEJURUAN

Penelitian ini bertujuan mengetahui alokasi dana pendidikan ke seluruh aktivitas yang ada di sekolah, unit cost pelayanan pendidikan tiap siswa di setiap tingkat dan paket keahlian, dan perbandingan unit cost pelayanan pendidikan di setiap tingkat dan paket keahlian dihitung dengan ABC dan metode Traditional Costing. Objek penelitian yakni unit cost pelayanan pendidikan di SMK Negeri Yogyakarta 2016/2017. Pengumpulan data melalui wawancara dan dokumentasi, FGD. Menggunakan analisis data deskriptif. Hasil menunjukkan alokasi dana terbesar untuk biaya aktivitas belajar mengajar yaitu 55,77%, paling rendah adalah biaya kegiatan manajemen sekolah 6,20%, dan aktivitas lainnya sekitar 9%. Unit cost per siswa dihitung dengan ABC dilihat antar Paket Keahlian berbeda-beda, berkisar dari Rp 1.168.513 sampai Rp 1.424.116. Unit cost dengan Traditional Costing dibanding dengan ABC ada yang termasuk kategori undercosted dan overcosted. Biaya yang termasuk kategori overcosted adalah seluruh paket keahlian di kelas X dan kategori undercosted adalah pada seluruh paket keahlian di kelas XI dan XII. The cost of education services for each student in each level and the package of expertise, and the cost of education services at each level and skills packages are calculated by ABC and Traditional Costing methods. The object of this study is the unit of cost of education services in Yogyakarta 2016/2017 State Vocational School. Data collection through interview and documentation techniques, FGD. Data analysis using descriptive data analysis. The results of the funding for teaching and learning activities are 55.77%, 6.20% of the lowest cost of school management activities, and other activities around 9%. Unit cost per student is calculated with seen ABC between different skill packages, ranging from Rp 1,168,513 to Rp 1,424,116. Unit costs with Traditional Costing compared to ABC are categorized as undercosted and overcosted. Costs included in the overcosted category are all skill packages in X and undercosted categories in all skills packages in class XI and XII.

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

Jurnal Ekonomi dan Bisnis Airlangga ◽

10.20473/jeba.v26i12016.79-95 ◽

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.

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Costing of Cesarean Sections in a Government and a Non-Governmental Hospital in Cambodia—A Prerequisite for Efficient and Fair Comprehensive Obstetric Care

International Journal of Environmental Research and Public Health ◽

10.3390/ijerph17218085 ◽

2020 ◽

Vol 17 (21) ◽

pp. 8085

Author(s):

Eva Glaeser ◽

Bart Jacobs ◽

Bernd Appelt ◽

Elias Engelking ◽

Ir Por ◽

...

Keyword(s):

Health Care Services ◽

Public Hospital ◽

Average Length ◽

Unit Cost ◽

Obstetric Care ◽

Hospital Staff ◽

Activity Based Costing ◽

Middle Income ◽

The Public ◽

The Cost

Knowing the cost of health care services is a prerequisite for evidence-based management and decision making. However, only limited costing data is available in many low- and middle-income countries. With a substantially increasing number of facility-based births in Cambodia, costing data for efficient and fair resource allocation is required. This paper evaluates the costs for cesarean section (CS) at a public and a Non-Governmental (NGO) hospital in Cambodia in the year 2018. We performed a full and a marginal cost analysis, i.e., we developed a cost function and calculated the respective unit costs from the provider’s perspective. We distinguished fixed, step-fixed, and variable costs and followed an activity-based costing approach. The processes were determined by personal observation of CS-patients and all procedures; the resource consumption was calculated based on the existing accounting documentation, observations, and time-studies. Afterwards, we did a comparative analysis between the two hospitals and performed a sensitivity analysis, i.e., parameters were changed to cater for uncertainty. The public hospital performed 54 monthly CS with an average length of stay (ALOS) of 7.4 days, compared to 18 monthly CS with an ALOS of 3.4 days at the NGO hospital. Staff members at the NGO hospital invest more time per patient. The cost per CS at the current patient numbers is US$470.03 at the public and US$683.23 at the NGO hospital. However, the unit cost at the NGO hospital would be less than at the public hospital if the patient numbers were the same. The study provides detailed costing data to inform decisionmakers and can be seen as a steppingstone for further costing exercises.

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Life Cycle Cost Modeling of Pumps Using an Activity Based Costing Methodology

ASME 2010 10th Biennial Conference on Engineering Systems Design and Analysis, Volume 4 ◽

10.1115/esda2010-24043 ◽

2010 ◽

Author(s):

Laxman Yadu Waghmode ◽

Anil Dattatraya Sahasrabudhe

Keyword(s):

Life Cycle ◽

Life Cycle Cost ◽

Product Life Cycle ◽

Business Environment ◽

Life Cycle Costing ◽

Activity Based Costing ◽

Global Business ◽

Product Life ◽

Traditional Costing ◽

The Cost

In order to survive in today’s competitive global business environment, implementation of life cycle costing methodology with a greater emphasis on cost control could be one of the convincing approaches for the manufacturing firms. The product life cycle costing approach can help track and analyse the cost implications associated with each phase of product life cycle. Life cycle costing (LCC) practices with traditional costing methods may provide results that have a severe deviation from the real product LCC as it focuses on the cost of materials, labor and a low portion of overheads apportioned by the absorption rate to the product. Activity based costing (ABC) has emerged as one of the several innovative and more accurate costing methods in recent years. It is based on the principle that products or services consume activities and activities consume resources that generate costs. Thus, the ABC system focuses on calculating the costs incurred on performing the activities to manufacture a product. This paper presents a LCC modeling approach for estimating life cycle cost of pumps using activity based costing method. The study was conducted in a large pump manufacturing company from India that has significant global standing within its industry. Firstly, all the activities and cost drivers associated with the life cycle of a pump have been identified. A methodology for LCC analysis using ABC is then developed and it is applied to two different pumps manufactured by the same industry and the results obtained are presented.

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

Global Journal of Health Science ◽

10.5539/gjhs.v8n1p165 ◽

2015 ◽

Vol 8 (1) ◽

pp. 165 ◽

Cited By ~ 9

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

BACKGROUND: 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. OBJECTIVE: 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.‎ METHODS: 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.‎ RESULTS: 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. CONCLUSION: By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department.

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

Proceeding International Conference on Science and Engineering ◽

10.14421/icse.v3.518 ◽

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.

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Time-Driven Activity-Based Costing in the Assembly Industry

Australasian Accounting Business and Finance Journal ◽

10.14453/aabfj.v14i4.2 ◽

2020 ◽

Vol 14 (4) ◽

pp. 3-23

Author(s):

Olga Vedernikova ◽

Lorena Siguenza-Guzman ◽

Johanna Pesantez ◽

Rodrigo Arcentales-Carrion

Keyword(s):

Printed Circuit Boards ◽

Critical Role ◽

Unit Cost ◽

Labor Cost ◽

Circuit Boards ◽

Manufacturing Companies ◽

Activity Based Costing ◽

Accounting Systems ◽

Costing System ◽

Traditional Costing

Costs and their determination play a critical role in all manufacturing companies. The traditional costing system has received criticism resulting from the arbitrary allocation of indirect manufacturing costs. As an important initiative to address its weaknesses, new costing methods such as the Time-Driven Activity-Based Costing (TDABC) have emerged. Unfortunately, up to our knowledge, no investigations have been applied in analyzing assembly companies thoroughly nor considering all the processes necessary to obtain the final products. This article explores the TDABC application in the assembly industry through comparison with traditional volume-based costing by focusing on manual and semi-automatized production. Since the research is descriptive, a multiple-case study design was implemented in the assembly of televisions, motorcycles, and printed circuit boards. The developed methodology allowed determining the existence of factory overhead and direct labor cost variances between two different cost accounting systems, which also affected the unit cost of the products. Findings also highlight the benefits of TDABC application in the assembly industry, along with the shortcomings and future potential of research in this area.

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Thermoeconomic Analysis of Power Plants With Integrated Exergy Stream

10.1115/imece2000-1333 ◽

2000 ◽

Author(s):

Duck-Jin Kim ◽

Hyun-Soo Lee ◽

Ho-Young Kwak ◽

Jae-Ho Hong

Keyword(s):

Power Plant ◽

Gas Turbine ◽

Power Plants ◽

Unit Cost ◽

Combined Cycle ◽

Cogeneration Plant ◽

Steam Power ◽

Unit Costs ◽

Combined Cycle Plant ◽

The Cost

Abstract Exegetic and thermoeconomic analysis were performed for a 500-MW combined cycle plant and a 137-MW steam power plant without decomposition of exergy into thermal and mechanical exergy. A unit cost was assigned to a specific exergy stream of matter, regardless of its condition or state in this analysis. The calculated costs of electricity were almost same within 0.5% as those obtained by the thermoeconomic analysis with decomposition of the exergy stream for the combined cycle plant, which produces the same kind of product. Such outcome indicated that the level at which the cost balances are formulated does not affect the result of thermoeconomic analysis, that is somewhat contradictory to that concluded previously. However this is true for the gas-turbine cogeneration plant which produces different kinds of products, electricity and steam whose unit costs are dominantly affected by the mechanical and thermal exergy respectively.

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STUDI KOMPARASI PENERAPAN METODE TRADISIONAL DAN METODE ACTIVITY BASED COSTING SEBAGAI ALTERNATIF PENENTUAN BIAYA SATUAN PENDIDIKAN PADA SD ISLAM AT TAQWA BEKASI TAHUN AJARAN 2018/2019

account ◽

10.32722/acc.v7i1.2831 ◽

2020 ◽

Vol 7 (1) ◽

Author(s):

Baiq Farah Pratiwi ◽

Yusep Friya ◽

Novita Sari

Keyword(s):

Traditional Method ◽

Unit Cost ◽

Activity Based Costing ◽

Case Study Method ◽

Cost Of Education ◽

Descriptive Approach ◽

Quantitative Case Study ◽

Academic Year ◽

Collection Methods

STUDI KOMPARASI PENERAPAN METODE TRADISIONAL DAN METODE ACTIVITY BASED COSTING SEBAGAI ALTERNATIFPENENTUAN BIAYA SATUAN PENDIDIKAN PADA SD ISLAM AT TAQWA BEKASI TAHUN AJARAN 2018/2019 Baiq Farah Pratiwi [email protected] Yusep Friya P. S [email protected] Novitasari [email protected] Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta ABSTRACTThe purpose of this study is to determine the calculation of the educational unit cost that arecalculated using traditional methods, determine the calculation of the educational unit cost that arecalculated using activity based costing method, and to know the comparison of costs calculated using both methods. This research uses a quantitative case study method with a descriptive approach. Data collection methods used to obtain data are by interview, documentation and observation. The results of this study indicate that the unit cost of education at SD Islam At-taqwa academic year 2018/2019 which is calculated using the activity based costing method is not always higher or lower than traditional method calculations. This shows the distortion in the form of undercosting and overcosting in the calculation of the educational unit cost due to the calculation of the comparison of educational unit cost using traditional method and the activity based costing method. Keywords: Educational Unit Cost, Traditional Method, Activity Based Costing Method ABSTRAKTujuan penelitian ini adalah untuk mengetahui perhitungan biaya satuan pendidikan yangdihitung menggunakan metode tradisional, mengetahui biaya satuan pendidikan yang dihitung menggunakan metode activity based costing, dan mengetahui komparasi biaya yang dihitungmenggunakan kedua metode tersebut. Penelitian ini menggunakan metode kuantitatif studi kasus dengan pendekatan deskriptif. Metode pengumpulan data yang dilakukan untuk memperoleh data adalah dengan wawancara, dokumentasi dan observasi. Hasil penelitian ini menunjukkan bahwa biaya satuan pendidikan yang SD Islam At-taqwa yang dihitung menggunakan metode activity based costing tidak selalu lebih tinggi ataupun lebih rendah dari perhitungan metode tradisional. Hal ini menunjukan adanya distorsi berupa undercosting dan overcosting dalam perhitungan biaya satuan pendidikan dikarenakan adanya perhitungan perbandingan biaya satuan pendidikan menggunakan metode tradisional dan metode activity based costing. Kata kunci: Biaya Satuan Pendidikan, Metode Tradisional, Metode Activity Based Costing.

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

Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) ◽

10.30645/jurasik.v5i2.206 ◽

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.

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Comparative Analysis Of Conventional Method With Activity Based Costing In PT Mulia Sejati Gallery

The Winners ◽

10.21512/tw.v17i2.1973 ◽

2016 ◽

Vol 17 (2) ◽

pp. 133

Author(s):

Irma Nadia Erena ◽

Engelwati Gani

Keyword(s):

Data Analysis ◽

Comparative Analysis ◽

Conventional Method ◽

Production Cost ◽

Qualitative Method ◽

Activity Based Costing ◽

Calculation Methods ◽

Traditional System ◽

Costing System ◽

The Cost

The goal of this research was to provide readers the information about the calculation methods, both traditional and activity-based costing in the application of the cost of production. The method used in this research was the qualitative method. The analysis was done by calculating the amount of the production cost using the traditional system and the magnitude of the production cost when using the activity-based costing system. The amount of each acquisition was then performed into data analysis. The results achieved are massive distortion between the calculations using traditional systems and activity based costing system. The conclusions of the whole thesis are activity-based costing system is considered more relevant than traditional systems that are currently used by the company.

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