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

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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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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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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Implementation Cost Calculation Using ABC Method

International conference KNOWLEDGE-BASED ORGANIZATION ◽

10.1515/kbo-2015-0060 ◽

2015 ◽

Vol 21 (2) ◽

pp. 360-365 ◽

Cited By ~ 1

Author(s):

Sebastian Ungureanu

Keyword(s):

Information System ◽

Production Control ◽

Cost Calculation ◽

Financial Control ◽

Implementation Cost ◽

Cost Information ◽

Efficiency Estimation ◽

Abc Method ◽

Control Knowledge ◽

The Cost

Abstract The cost information system plays an important role in every organization in the decision making process. An important task of management is to ensure control of the operations, processes, sectors of activity and not finally, on costs. Although the objectives of an organization contributes with more control systems (production control, quality control etc.), the cost information system is important because it monitors the results of others. The detailed analysis of costs, production cost calculation, quantification of losses, the work efficiency estimation provide a solid basis for financial control. Knowledge of cost is a decisive factor in taking decisions and planning future activities. Managers are concerned about the costs that will appear in the future, their level underpinning the supply and production decisions and pricing policies. An important factor is the cost efficiency of the information system so that the information provided by it is useful for decision support and planning the activities.

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ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN METODE ACTIVITY BASED COSTING DALAM MENETAPKAN HARGA JUAL RUKO PADA PT. MEGASURYA NUSALESTARI

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.20947.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Sri Indriani Sugawa ◽

Ventje Ilat ◽

Meily Kalalo

Keyword(s):

Information System ◽

Complete Information ◽

Selling Price ◽

Accurate Data ◽

Activity Based Costing ◽

Cost Information ◽

Standard Type ◽

Similarities And Differences ◽

The Cost ◽

Descriptive Method

Cost of goods means the amount of expenses and expenses that are allowed directly or indirectly to produce goods or services in conditions and places where they can be used or sold. PT. Megasurya Nusalestari uses the Full Costing Method to calculate the cost of production in making a decision to determine the selling price of a shophouse. Actvity Based Costing method is a cost information system that is oriented to providing complete information about activities. This study aims to analyze the comparison of cost of goods manufactured using the full costing method and the activity based costing method to determining the selling price of a shophouse. This type of research used in this thesis research is a comparative descriptive method that is comparing the similarities and differences between two or more facts and the nature of objects that are examined based on a certain frame of mind. The results of the study obtained that the activity based costing method produces more accurate data in each loading of resources in the shophouse production process at PT. Megasurya Nusalestari, so that the selling price generated by the full costing method is higher for the standard type, but for the corner and middle type types the resulting selling price is lower than the activity based costing method, it is because the full costing method imposes factory overhead costs on each product is only charged to one cost driver.Keywords: Full Costing Method, Activity Based Costing Method, Selling Price

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Design for Maintenance: How Kms Document Linking Decisions Affect Maintenance Effort and Use

Journal of Information Technology ◽

10.1057/jit.2014.5 ◽

2014 ◽

Vol 29 (4) ◽

pp. 312-326 ◽

Cited By ~ 3

Author(s):

Alan R Dennis ◽

Binny M Samuel ◽

Kelly McNamara

Keyword(s):

Information System ◽

System Development ◽

Management Systems ◽

Information System Development ◽

Web Based ◽

Useful Knowledge ◽

Design Considerations ◽

Dynamic Content ◽

System Maintenance ◽

The Cost

Information system maintenance is an important aspect of information system development, especially in systems that provide dynamic content, such as Web-based systems and Knowledge Management Systems (KMS). Design for Maintenance (DFM) is an approach that argues that maintenance effort should be considered during the design of information systems in addition to the usual system design considerations. This research examines how the design of links among knowledge documents in a KMS affects both their maintenance and use. We argue that providing links among knowledge documents increases the cost of maintenance because when a document changes, the documents that link to and from that document are more likely to need changes. At the same, linking knowledge documents makes it easier to locate useful knowledge and thus increases use. We examine this tension between use and maintenance using 10 years of data from a well-established KMS. Our results indicate that as the number of links among documents increases, both maintenance effort and use for these documents increase. Our analyses suggest two DFM principles for dynamic content in practice. First, knowledge coupling (i.e., linking) to documents internal to the KMS rather than sources external to the KMS better balances maintenance effort and use. Second, designing small, knowledge cohesive documents (e.g., 250-350 words) leads to the best balance between maintenance effort and use.

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Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut

Andalas Dental Journal ◽

10.25077/adj.v7i2.141 ◽

2020 ◽

Vol 8 (2) ◽

pp. 101-110

Author(s):

Rika Irma Yanti ◽

Febrian Febrian ◽

Desy Purnama Sari

Keyword(s):

Data Collection ◽

Dental Health ◽

Unit Cost ◽

Health Facilities ◽

Financial Accounting ◽

Cost Calculation ◽

Activity Based Costing ◽

Accounting Data ◽

Dental Clinics ◽

Cost Calculations

Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.

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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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Activity-Based Costing System for a Small Manufacturing Company

Encyclopedia of Decision Making and Decision Support Technologies ◽

10.4018/978-1-59904-843-7.ch001 ◽

2011 ◽

pp. 1-19 ◽

Cited By ~ 1

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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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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PENERAPAN TIME-DRIVEN ACTIVITY-BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK USAHA JASA UNIXON

Jurnal Akuntansi ◽

10.25170/jara.v11i1.49 ◽

2017 ◽

Vol 11 (1) ◽

pp. 12-31

Author(s):

Astrid Anastasya Jovanka ◽

L Jade Faliany

Keyword(s):

Government Regulation ◽

Capacity Utilization ◽

Activity Based Costing ◽

Cost Information ◽

Time Consumption ◽

Consumption Ratio ◽

Using Data ◽

The Cost ◽

Research Show

The purpose of this paper is to calculate branding consultant cost using Time-Driven Activity-Based Costing (TDABC). TDABC calculate cost based on activity that is controlled by time. The method that is used in this research is a case study in Unixon, a small business that works in the field of branding, using data from 2016. Interviews were conducted. The cost and activity database was analyzed. The results of this research show that TDABC can be applied in this Company because it qualified the requirements; diversity in product and different time consumption ratio for each product. TDABC provided more accurate cost information by calculating all costs; cost to make and cost to sell. Implementation of TDABC also show time capacity utilization by comparing actual labor hours and work hours that is controlled by government regulation. By understanding this condition, the owner is able to evaluate the amount of job that is done, time consumption, and employee who is involved. To implement TDABC, the Company must consider each steps needed from identifying activity, assign cost to activity, calculate tariff per activity, to calculate cost of product.

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