ACTIVITY BASED COSTING (ABC) PADA INSTITUSI PENDIDIKAN TINGGI (STUDI PADA PTS DI SULAWESI TENGAH)

Penelitian ini bertujuan untuk menganalisis perhitungan beban pokok penyelenggaraan pendidikan di Universitas Sintuwu Maroso, salah satu Perguruan Tinggi Swasta di Sulawesi Tengah melalui penerapan metode sistem akuntansi manajemen kontemporer Activity Based Costing (ABC). Penelitian ini merupakan penelitian deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, observasi dan analisis dokumen universitas terkait dengan penelitian. Data tersebut kemudian dianalisis dengan menggunakan metode ABC yang diawali dengan peninjauan sistem manajemen keuangan perguruan tinggi, identifikasi proses bisnis dan aktivitas, identifikasi cost component, penentuan cost driver, dan mengalokasikan institution overhead cost ke masing-masing aktivitas serta menghitung besarnya total cost dan variansi biaya antara metode existing terhadap metode ABC. Hasil penelitian menunjukkan bahwa ABC mampu diimplementasikan pada perguruan tinggi melalui pengalokasian biaya aktivitas pada masing-masing program studi secara tepat berdasarkan konsumsi masing-masing aktivitas serta dapat meningkatkan keakuratan perhitungan beban pokok per semester masing-masing program studi dengan terdeteksinya distorsi biaya berupa over/under costing dari metode yang diterapkan selama ini. The study aims to analiyze the educational cost unit calculation in Universitas Sintuwu Maroso, one of the Private University (PTS) in Central Sulawesi by implementing the contemporary management accounting system through Activity-Based Costing (ABC) method. The study is descriptive with case study approach. Data is collected through interviews, observation and university’s documentation analysis that related to the study. The data then analyzed with ABC Method, which starts with a review of financial management system, identify cost components, determine cost driver, allocate the institution overhead cost on each activities, and calculate the total cost and cost variance between the existing method and ABC Method. The result indicates that the ABC method has accurately allocated activity cost in each study program based on the cost of each activity and also improves the accuracy of educational cost unit calculation per semester due its ability to detect cost distortion in the form of over/under costing from the existing method.

Download Full-text

Perhitungan tarif kamar hotel menggunakan activity based costing pada Hotel Sapadia Kotamobagu

Indonesia Accounting Journal ◽

10.32400/iaj.27798 ◽

2020 ◽

Vol 2 (2) ◽

pp. 103

Author(s):

Rendy Julian David ◽

Ventje Ilat ◽

Jenny Morasa

Keyword(s):

Cost Driver ◽

Production Volume ◽

Determination Method ◽

Activity Based Costing ◽

Overhead Cost ◽

Hotel Room ◽

Cost Of Production ◽

Abc Method ◽

The Cost

This research was conducted with purpose to compare the determination of hotel room rates by determining the cost of production issued by the company, in determining existing hotel room rates. The hotel company, named the Hotel Sapadia Kotamobagu. In this study the determination of hotel room rates will use the Activity Based Costing (ABC) method as a comparison with the room rates determination method used by the Sapadia hotel company. ABC Method Improves the accuracy of calculating goods cost by determining how much the overhead cost remain different in comparison to change other than based on production volume. The cost driver is one of the ABC elements which explain the overhead cost.

Download Full-text

Supply Chain Cost Prediction for Prefabricated Building Construction under Uncertainty

Mathematical Problems in Engineering ◽

10.1155/2018/4580651 ◽

2018 ◽

Vol 2018 ◽

pp. 1-5 ◽

Cited By ~ 1

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.

Download Full-text

Manajemen Biaya untuk Meningkatkan Ketepatan Penghitungan Biaya melalui Biaya Berbasis Aktivitas

BISMA (Bisnis dan Manajemen) ◽

10.26740/bisma.v7n2.p125-133 ◽

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.

Download Full-text

Factors Affecting Implementation of Activity Based Costing in Selected Manufacturing Units in India

International Journal of Risk and Contingency Management ◽

10.4018/ijrcm.2019070102 ◽

2019 ◽

Vol 8 (3) ◽

pp. 18-30

Author(s):

Amit Kumar Arora ◽

M.S.S. Raju

Keyword(s):

Logistic Regression ◽

Firm Size ◽

Cost Accounting ◽

Activity Based Costing ◽

Chi Square ◽

Factors Affecting ◽

Total Cost ◽

Overhead Cost ◽

Chi Square Test ◽

Size Diversity

The present article is an attempt to analyze the various factors affecting the adoption of an activity-based costing (ABC) system in selected manufacturing units in India. The following seven factors are considered: firm size, diversity of the product, percentage of overhead cost in total cost, listing of the company, cost audit compulsion, separate cost accounting department and the method of accounting. Logistic regression and a Chi Square test are applied to these factors and the use of an ABC system. On the basis of 72 sample units, the study found the size of the firm, percentage of overhead cost in total cost, cost audit compulsion and the method of accounting are statistically significant for the adoption of ABC system. While factors such as diversity of the product, separate cost accounting department and the listing of the company are found to not be statistically significant for the adoption of ABC system. The study has provided additional insights into areas relating to the factors affecting the implementation of ABC systems.

Download Full-text

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.

Download Full-text

Analisis Unit Cost dan Biaya Kepaniteraan Klinik Mahasiswa Profesi Kedokteran Gigi Universitas Udayana dengan Metode Activity Based Costing

e-GIGI ◽

10.35790/eg.v9i2.35579 ◽

2021 ◽

Vol 9 (2) ◽

pp. 323

Author(s):

Putri Rejeki ◽

I Gde K. Baskara ◽

Luh Putu S. Ulandari

Keyword(s):

Mixed Method ◽

Unit Cost ◽

Secondary Data ◽

Clinical Clerkship ◽

Activity Based Costing ◽

Study Program ◽

Purposive Sampling ◽

Qualitative Approaches ◽

School Of Dentistry ◽

Abc Method

Abstract: Udayana University (UNUD) School of Dentistry (PSSKGPDG) is one of the dental school in Bali that has problems in analyzing the education cost. Based on previous financial reports, the calculation of the unit cost has been made using the activity based costing (ABC) method for the undergraduate phase. This study was aimed to determine the unit cost and the amount of clinical clerkship education costs that would be proposed using the ABC method. This was a mixed method study using a combination of quantitative and qualitative approaches. The quantitative approach used secondary data of financial statements for the 2019/2020 academic year analyzed by using the ABC method. Meanwhile, the qualitative approach was conducted through in-depth interviews with five informants selected by purposive sampling and then was analyzed thematically. The results showed that the unit cost per semester for PSSKGPDG FK UNUD students was Rp. 61,635,692 which was greater than the unit cost previously calculated by the study program of Rp. 22,319,000. Often the unit costs that had been prepared were not below the budget plan (RAB) due to the lack of detail in budgeting by the study program. In conclusion, although PSSKGPDG prepared RAB by applying the ABC method, in the end its implementation was not fully realized due to urgent activities or budgets that exceeded the ceiling. Periodic training is needed, therefore, employees can be more thorough and detailed in preparing a budget.Keywords: activity based costing method; unit cost; dentist clinical clerkship Abstrak: Program Studi Sarjana Kedokteran Gigi dan Profesi Dokter Gigi (PSSKGPDG) Fakultas Kedokteran (FK) Universitas Udayana (UNUD) merupakan salah satu institusi pendidikan dokter gigi di Bali yang memiliki permasalahan dalam analisis biaya pendidikan. Berdasarkan laporan keuangan sebelumnya, perhitungan satuan biaya pendidikan sudah dibuat dengan metode Activity Based Costing (ABC) untuk fase sarjana. Penelitian ini bertujuan untuk mengetahui besaran biaya satuan (unit cost) dan besaran biaya pendidikan kepaniteraan klinik yang akan diusulkan dengan metode ABC. Penelitian ini menggunakan mixed method yaitu kombinasi pendekatan kuantitatif dan kualitatif. Penelitian kuantitatif menggunakan data sekunder laporan keuangan periode tahun ajaran 2019/2020 yang dianalisis menggunakan metode ABC. Penelitian kualitatif dilakukan melalui wawancara mendalam terhadap lima informan yang dipilih secara purposive sampling dan dianalisis secara tematik. Hasil penelitian menunjukkan bahwa unit cost per semester mahasiswa PSSKGPDG FK UNUD sebesar Rp. 61.635.692 yang lebih besar dibandingkan unit cost yang telah dihitung sebelumnya oleh prodi sebesar Rp. 22.319.000. Seringkali unit cost yang telah disusun tidak sesuai dengan rencana anggaran biaya (RAB) dikarenakan kurang detailnya prodi membuat anggaran. Simpulan penelitian ini PSSKGPDG menyusun RAB dengan menerapkan prinsip ABC, meskipun pada akhirnya dalam penerapannya tidak terealisasikan dengan sempurna karena adanya kegiatan atau anggaran mendesak yang seringkali melebihi pagu. Pelatihan secara berkala sangat diperlukan sehingga pegawai dapat lebih teliti dan detail dalam menyusun suatu anggaranKata kunci: metode activity based costing; unit cost; kepaniteraan klinik

Download Full-text

Analisis Cost-To-Serve Dan Customer Profitability Dengan Time-Driven Activity-Based Costing

Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK) ◽

10.30656/jak.v8i1.2368 ◽

2020 ◽

Vol 8 (1) ◽

pp. 21-33

Author(s):

Edwina Meilani Hartono

Keyword(s):

Cost Driver ◽

Activity Based Costing ◽

Customer Profitability ◽

Total Cost ◽

Cost To Serve

Cost-to-serve adalah pendekatan yang paling penting bagi customer, produk, dan bagaimana mengelolanya dengan biaya yang sesuai. Cost-to-serve menargetkan aspek efisiensi, bauran produk, dan rasionalisasi dalam manajemen customer. Banyak entitas hanya menyadari pendapatan yang dihasilkan setiap customer dan tak mengetahui berapakah biaya yang dikeluarkan guna menjalin hubungan dengan customer. Penelitian ini menjembatani kesenjangan ini dengan mengidentifikasi penggunaan informasi cost-to serve dan analisis profitabilitas customer. Penelitian dilakukan dengan metode case study dan pendekatan kualitatif. Total cost-to-serve bisa didapatkan dengan mengalikan cost driver rate dan tingkat penggunaan aktivitas actual untuk tiap customer. Ada enam customer yang tidak menguntungkan atau menghasilkan customer loss dengan empat pabrik dan dua orang sesama distributor dengan rata-rata satu kali transaksi. Keputusan strategis mengenai pemilihan customer yang tepat bagi PT X yaitu: (1) Menerapkan diferensiansi harga ketika sepi proyek karena penjualan PT X bersifat musiman dan (2) Membuat kerjasama dengan ekspedisi untuk memaksimalkan penjualan ke luar kota karena strategi untuk melayani pembelian ke luar kota adalah strategi yang menguntungkan.

Download Full-text

A Guide to Implementation of Time- Driven Activity -Based Costing in Saudi Electronic University

International Journal of Business and Management ◽

10.5539/ijbm.v16n1p68 ◽

2020 ◽

Vol 16 (1) ◽

pp. 68

Author(s):

Salah Oraby

Keyword(s):

Unit Cost ◽

Academic Program ◽

Academic Programs ◽

Cost Driver ◽

Accounting System ◽

Activity Based Costing ◽

Average Unit ◽

Costing System ◽

Traditional Costing ◽

Unused Capacity

This research proposes a guide to implementation of time- driven activity -based costing (TDABC) in Saudi Electronic University (SEU) as an alternative to the traditional costing systems. It is worth mentioning that the cost accounting system should support mission and vision of the university by detecting any idle capacity and providing relevant information for rational decision-making as well as improving the quality of services provided to students and finally managing SEU’s resources efficiently and effectively. According to Saudi’s vision 2030, public universities in Saudi Arabia should act on both of revenue side and cost side. In the current costing system of SEU, there are no cost pools at colleges’ level, at academic departments’ level, at courses’ level, as well as at students’ level. Rather cost pools found at university’ level only. Therefore, the current costing system provides neither information on unit cost per student at any academic program nor information on the unused capacity at any resource centers. Despite the fact that TDABC theoretically overcomes the criticism to both traditional costing system that uses direct labor or machine hours as a cost driver and the traditional activity- based costing (ABC that uses many transactions cost drivers to allocate overhead costs to cost objects. The implementation of TDABC is still challenging particularly in universities by using the time as the primary cost driver for allocating resource costs to final cost objects in academic programs especially the human labor is considered the main resource in universities. The proposed guide to implementation TDABC provided SEU’s management information, including but not limited to, the average actual unit cost per student in each academic program either per semester, or per year, comparing actual fees students paid in each academic program to the actual average unit cost in each academic program to determine whether SEU covers all costs. In addition, comparing the average unit cost per student among all academic programs and investigating reasons of variations. The guide helps management determine the unused capacity in each resource center as well as preparing budgets of all resource centers accurately based on the actual used capacity.

Download Full-text

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

Health Technology Assessment in Action ◽

10.18502/htaa.v4i4.6865 ◽

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.

Download Full-text

MODEL PERHITUNGAN UNIT COST LAYANAN KESEHATAN DENGAN METODE BIAYA KONVENSIONAL DAN ABC (STUDI KASUS DI PUSKESMAS “X” KABUPATEN LUMAJANG)

Jurnal Analisa Akuntansi dan Perpajakan ◽

10.25139/jaap.v1i1.98 ◽

2017 ◽

Vol 1 (1) ◽

Author(s):

Imam Mulyono

Keyword(s):

Unit Cost ◽

Indirect Costs ◽

Calculation Model ◽

Civil Servants ◽

Cost Calculation ◽

Activity Based Costing ◽

Total Cost ◽

Service Unit ◽

Average Unit ◽

Abc Method

@font-face { font-family: "Times New Roman"; }@font-face { font-family: "宋体"; }@font-face { font-family: "SimSun"; }p.MsoNormal { margin: 0pt 0pt 0.0001pt; text-align: center; font-family: "Times New Roman"; }p.MsoFooter { margin: 0pt 0pt 0.0001pt; text-align: center; font-family: "Times New Roman"; }span.msoIns { text-decoration: underline; color: blue; }span.msoDel { text-decoration: line-through; color: red; }div.Section0 { }Public Health Center (PHC) is one organization that is very strategic and have special authority in the health services so that they are entitled to innovate in the health service. Unit cost calculation purposes of research compiled by the PHC Unit Cost Konvensional Method and Activity Based Costing (ABC) Approach. The study was conducted at PHC "X" Lumajang City. The Research Methods used a case study with the source data from interviews and documentation. Results of this study include the calculation model of unit cost with konvensional methods, the classification of the direct costs and indirect costs, acquired unit cost by considering all PHC staff salaries amounted Rp.124.987,00, while if the total salaries of employees of PHC "X" that civil servants are not included in the total cost of the component units of the average unit cost of each service is Rp. 36.087,00. Analysis of calculation models of unit cost of service with the ABC method, classified in activities, among other things -Producting Activities Result, Result-Contribution Activities, Support Activities, and Hygiene & Houskeeping Activities, acquired PHC unit cost with consideration of all PHC staff salaries amounting to Rp. 124,876.00, whereas if the total salaries of employees of PHC "X" that civil servants are not included in the total cost of the components, the unit cost of the service on average for each service, patients bear only Rp. 44.103,00.

Download Full-text