The reasons behind the non-application of the activity based costing system in the service industry in Lebanon. (c2015)

2015 ◽  
Author(s):  
Ghiwa Ali Dandach
Keyword(s):  
Service Industry ◽  
Activity Based Costing ◽  
Costing System

Implementation of Activity-Based Costing Systems by the Macedonian Insurance Segment: The Influence of Organizational Factors on the Adoption Rate

2017 ◽  
Vol 7 (2) ◽  
pp. 417
Author(s):  
Dusica Stevcevska Srbinoska
Keyword(s):  
Service Industry ◽  
Insurance Industry ◽  
Organizational Factors ◽  
Organizational Characteristics ◽  
Activity Based Costing ◽  
Behavioral Issues ◽  
Product Pricing ◽  
Costing System ◽  
Improve Service Quality ◽  
Limited Scope

Numerous studies unveil the benefits of using activity-based costing systems (ABC) in the service industry in order to improve service quality while keeping costs under control. But, is ABC perceived as a strategic tool to improve competitive positioning and how should insurance businesses implement ABC to achieve this costing system benefits. Research on activity-based costing practices in developing countries is of limited scope. Joining knowledge obtained from literature review and previous research, this paper analyses the degree of ABC application in the Macedonian insurance industry and the related obstacles by performing a field study. The results indicate that certain organizational characteristics influence the decisions to adopt ABC methods, such as company size and product diversity. Other organization variables, such as ABC knowledge and cost structure, appear to be insignificantly related to the adoption. Furthermore, the study indicated that ABC adopters experience benefits in product pricing and cost control decisions, whereas non-adopters are discouraged due to system and behavioral issues.

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 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.

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.

scholarly journals ANALISIS PERBANDINGAN PENENTUAN HARGA POKOK KAMAR HOTEL ANTARA FULL COSTING DENGAN ACTIVITY BASED COSTING SYSTEM (Studi Kasus Pada Hotel Istana Hapsari Sukoharjo)

2017 ◽  
Vol 18 (01) ◽  
Author(s):  
Arofah Nur Sholihah, Endang Masitoh W, Siti Nurlaela
Keyword(s):  
Activity Based Costing ◽  
Purposive Sampling ◽  
Costing System

Tujuan dari penelitian ini yaitu: (1) Untuk mengetahui perbandingan antara besarnya harga pokok kamar hotel dengan metode full costingdi Hotel Istana Hapsari  dengan perhitungan harga pokok sewa kamar menggunakan metode Activity Based Costing System (ABC System) dan (2) Untuk memperoleh informasi yang akurat dari proses pendekatan Activity Based Costing dalam menghasilkan perhitungan harga pokok kamar hotel pada Hotel Istana Hapsari. Populasi dalam penelitian ini adalah orang yang diberi wewenang oleh pemilik hotel Istana Hapsari untuk memberikan informasi. Pengambilan sampel dengan menggunakan purposive sampling. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Analisis data menggunakan full costing dan Activity Based Costing System (ABC System). Kesimpulan yang dapat diberikan sabagai berikut: Hasil perhitungan di hotel Istana Hapsari dengan metode ABC pada kamar Standard, Superrior, Deluxe, danSuite memberikan hasil perhitungan yang lebih kecil daripada harga pokok kamar yang telah ditentukan oleh pihak manajemen hotel. Ada satu hasil perhitungan ABC menunjukkan lebih besar yaitu pada kamar standardplus dengan selisih Rp 88.271,81 lebih besar harga pokok pada perusahaan atau perhitungan dengan full costing.  Adapun hasil ABC lebih besar selisih harga untuk kamar Standard sebesar Rp 20.354,03. Kamar Superior sebesar Rp 51.914,06. Untuk kamar Deluxe sebesar Rp 26.329,34. Untuk kamar Suite sebesar Rp 39.389,19.Kata kunci :  Tarif Kamar, Full Costing dan ABC System

scholarly journals The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia

2020 ◽  
Vol 11 (2) ◽  
pp. 141-148
Author(s):  
Dewi Fitriasari ◽  
Naoko Kawahara
Keyword(s):  
Human Capital ◽  
Development Process ◽  
Simulated Data ◽  
Simulation Method ◽  
The Other ◽  
Software Development Process ◽  
Activity Based Costing ◽  
Regulatory Data ◽  
Costing System ◽  
And Performance

The research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in startups. The researchers applied a qualitative simulation method. The data were taken from actual regulatory data of wage and salary from the local government of Jakarta. The other data were simulated data based on a software development process for a small startup. The result indicates that the TDABC can assist the company to trace its performance and costs. Additional factors in implementing the costing system are provided for further research and practical considerations in adopting the costing system.

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

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